. Then, it elaborates on more granular tax policy, discussing key choices in the structure of the personal income tax on … labor and capital income, taxes on wealth, the corporate income tax, and consumption taxes. The paper concludes by …

state."Traditional tax policy is focused primarily on distributional concerns defined by income level. Tax policy … intentionally looks past the identities of individual taxpayers and is self-consciously indifferent to the impact that taxation can … the critical lens. It also explores practical ways to integrate the key insights of Critical Tax Policy in the development …

of income. Returning to a sound structural budget position cannot be accomplished through passive action that relies on … income (particularly labour) taxes and applying a more equal tax treatment to different individuals and income sources over …

instead of serving to define the tax base and to implement the tax. With respect to the federal income tax, the baseline … historically has been the Schanz-Haig-Simons (SHS) definition of income with a few modifications. Critics have continuously and … income/consumption tax system as it actually exists. Since the baseline is hopelessly defective, so the critics argue, TEA is …

This testimony makes three main points. First, income volatility, especially when it involves income declines, imposes … hardships are most pronounced for middle-and low-income families, whose incomes tend to be more volatile, and who tend to have … less access to low-cost borrowing. Second, currently the income tax system simultaneously helps and hurts families trying …

discuss the implications of lower effective capital income taxation on the personal income tax burden gap across genders. We … wealth, as well as consumption taxes. It considers implicit and explicit gender biases and corrective taxation. On labor … household taxation. We also analyze the impact of progressivity on pay gaps and labor supply. On capital and wealth taxation, we …

, taxation, most of it has been applied to environmental externalities, and the externalities that arise from the actions of …