What Is Tax Fairness?

Source: American Institute for Economic Research
by Theodore A Gebhard

“Politicians, particularly those on the left, routinely proclaim that businesses and high income individuals should pay their ‘fair share’ of taxes. This necessarily assumes that there is not only a share of taxes that is fair but also that a fair share can be determined. Such assumptions, however, are never made explicit, nor do proponents of higher taxes on these groups explain their method for determining fairness. Rather, we hear only vague notions of ‘fairness’ based on seemingly highly subjective beliefs. This begs the question of whether tax fairness should even enter any discussion of tax policy. I hold that it should not.” (09/07/21)