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Taxation and the Issue of Equity in Perceived Sacrifice

Published online by Cambridge University Press:  28 April 2015

Wilmer M. Harper
Wilmer M. Harper*
Affiliation:
Department of Agricultural Economics, New Mexico State University
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Extract

Tax reform, the incidence of taxation, and any implied restructuring of the rates at which individuals are taxed are recurrent issues which public policymakers must address. The advocation of reform or restructuring may be couched in various terms or approaches, but ultimately it must be concerned with the incidence of taxation and the rate of taxation in relation to income level. Arguments for changes in a tax structure may range from unsubstantiated value judgments to comparisons of taxes paid in relation to income but, regardless of the justification, each proposal is based on implicit or explicit evaluation criteria. An approach based solely on a comparison of tax paid in relation to income does not address one of the central issues—the sacrifice which the taxpayer perceives as he/she gives up income.

Type
Research Article
Information
Journal of Agricultural and Applied Economics , Volume 10 , Issue 2 , December 1978 , pp. 15 - 22
Copyright
Copyright © Southern Agricultural Economics Association 1978

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