The Uneasy Case For Progressive Taxation - PDF free download eBook

  • Verified: Sat, Jan 18, 2020
  • Published: 02.01.2019
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Introduction

In 1953, Walter J. Blum and Harry Kalven Jr. published The Uneasy Case for Progressive Taxation, a short but influential essay on the politics and theory of vertical equity. Their work contributed...

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Details of The Uneasy Case For Progressive Taxation

Original Title
The Uneasy Case For Progressive Taxation
ISBN13
9780226061511
Book Language
English
Ebook Format
PDF, EPUB

Some brief overview of this book

In 1953, Walter J. Blum and Harry Kalven Jr. published The Uneasy Case for Progressive Taxation, a short but influential essay on the politics and theory of vertical equity. Their work contributed to a vigorous debate over federal taxation that had been growing in the wake of World War II.

A new Republican president was making the case for broad tax cuts, and a proposal to In 1953, Walter J. Blum and Harry Kalven Jr. published The Uneasy Case for Progressive Taxation, a short but influential essay on the politics and theory of vertical equity. Their work contributed to a vigorous debate over federal taxation that had been growing in the wake of World War II.

A new Republican president was making the case for broad tax cuts, and a proposal to constitutionally cap income tax rates at 25 percent had attracted considerable support among both voters and elected officials. Despite the clamor for tax cuts, a broad though somewhat vague political consensus supported progressivity. As Blum and Kalven acknowledged, "Progressive taxation is now regarded as one of the central ideas of modern democratic capitalism and is widely accepted as a secure policy commitment which does not require serious examination".

They attributed this security to the idea's intrinsic—albeit nebulous—appeal: "Like most people today", they confessed, "we found the notion of progression immediately congenial" (2). Blum and Kalven, however, were bent upon exploring the theoretical case for progressive taxation. After a rigorous examination, they acknowledged its weakness: "It is hard to gain much comfort", they concluded, "from the special arguments, however intricate their formulations, constructed on notions of benefit, sacrifice, ability to pay, or economic stability" (102).

Ultimately, they suggested, the "stubborn but uneasy" case for progressivity hinged on notions of equality and distributive justice.

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