No CrossRef data available.
Article contents
Taxation and the Issue of Equity in Perceived Sacrifice
Published online by Cambridge University Press: 28 April 2015
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
- Copyright
- Copyright © Southern Agricultural Economics Association 1978
References
[2]Bauden, Lee, and Harrar, William S.. Objectives, Design, and Administration Rural Income Maintenance Experiment: Final Report, Vol. I, Institute for Research on Poverty, University of Wisconsin, Madison, 1976.Google Scholar
[3]Bell, Wendell. “Anomie, Social Isolation, and the Class Structure,” Sociometry, Volume 20, June 1957.CrossRefGoogle Scholar
[4]Crain, Robert L., and Weisman, Carol Sachs. Discrimination, Personality and Achievement: A Survey of Northern Blacks. New York: Seminar Press, 1972.Google Scholar
[5]Easterlin, R. A. “Does Money Buy Happiness?” The Public Interest, Volume 30, Winter 1973.Google Scholar
[6]Harper, Wilmer M. “The Role of Income in the Perceived Quality of Life of the Rural Populace,” Ph.D. thesis, Oklahoma State University, 1977.Google Scholar
[7]Harper, Wilmer M., and Tweeten, Luther G.. “Sociopsychological Measures of Quality of Rural Life: A Proxy for Measuring the Marginal Utility of Income,” American Journal of Agricultural Economics, Volume 59, December 1977.CrossRefGoogle Scholar
[8]Heiss, Jerold and Owens, Susan. “Self-E valuation of Blacks and Whites,” American Journal of Sociology, Volume 78, September 1972.CrossRefGoogle Scholar
[9]Katona, George. “Persistence of Belief in Personal Financial Progress,” in Strumpei, Burkhard, ed., Economic Means for Human Needs: Social Indicators of Weil-Being and Discontent. Ann Arbor, Michigan: Institute for Social Research, University of Michigan, 1976.Google Scholar
[10]McDill, Edward L. “Anomie, Authoritarianism, Prejudice, and Socio-Economic Status: An Attempt at Clarification,” Social Forces, Volume 39, March 1961.CrossRefGoogle Scholar
[11]Samuelson, Paul A.Economics, ninth edition. New York: McGraw-Hill Book Company, 1973.Google Scholar
[12]Smith, S., and Haythorn, W.. “Effects of Compatibility, Crowding, Group Size and Leadership Seniority on Stress, Anxiety, Hostility and Annoyance in Isolated Groups,” Journal of Personality and Social Psychology, Volume 22, 1972.CrossRefGoogle ScholarPubMed
[13]Srole, Leo. “Social Integration and Certain Corollaries: An Explanatory Study,” American Sociological Review, Volume 21, December 1956.CrossRefGoogle Scholar
[14]Tweeten, Luther and Lu, Yao-chi. “Attitudes as a Measure of Optimal Place of Residence,” Social Science Journal, Volume 13, April 1976.Google Scholar
[15]U.S. Bureau of the Census. Statistical Abstract of the United States: 1976, 97th edition, Washington, D.C., 1976.Google Scholar
[16] “User's Manual for the New Jersey Income-Maintenance Experiment.” Madison, Wisconsin: Institute for Research on Poverty Data Center, University of Wisconsin, 1975.Google Scholar
[18]Yuchtman, Ephraim. “Effects of Social-Psychological Factors on Subjective Economic Welfare,” in Strumpei, Burkhard, ed., Economic Means for Human Needs: Social Indicators of Weil-Being and Discontent. Ann Arbor, Michigan: Institute for Social Research, University of Michigan, 1976.Google Scholar