The US Fiscal System as an Opportunity Equalizing Device
By Marianne Page, John E. Roemer (08/98, En)
Documents The US Fiscal System as an Opportunity Equalizing Device (PDF, 127 Kb, En)
In democracies, at least, it is an axiom that taxation should be fair. What constitutes fairness depends, of course, on one?s theory of fairness or justice. Most Americans subscribe to some version of an equal-opportunity theory of justice. One of us has recently proposed a general conception of what equalizing opportunities requires (Roemer [1998]), and in this paper we apply that conception to the issue of income taxation in the United States.
Last updated: 04/26/07
