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Alan Auerbach and Kevin Hassett offer a new measure of horizontal equity (HE) that is designed to overcome deficiencies in prior indexes. There is, however, a fundamental problem that their effort shares with their predecessors' attempts: the underlying rationale for pursuing HE at the expense...
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Tax justice advocates have spent the past decade building public consciousness about the tax planning practices of financial elites and large multinational corporations. They approached the project from a series of angles, from grassroots name-and-shame campaigns to documentary filmmaking to...
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well as its sibling, the partnership theory of (income) taxation - is little more than a rhetorical counter to street … Libertarian talk that assumes one's entitlement to market outcomes. The NBP and the partnership theory do not withstand analysis … at the level of entitlement theory, and they do not prescribe a politically liberal taxing and spending role for …
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