What Does the Public Believe about Tax Fairness?
نویسنده
چکیده
Tax fairness is a normative concept. Economists have spent decades in search of the elusive social welfare function. Tax policy specialists ponder the proper manner in which to present tables about tax burdens. And politicians try to ascertain or, in some cases, shape attitudes about desirable tax burdens. Lurking behind all three activities is the public itself. It is ultimately public attitudes that must shape a social welfare function, the public who is the ultimate consumer of the results of burden tables, and the public who, as voters, will judge the politicians on their decisions,
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