Taxation

Different Tax Systems

Watch the youtube video for a summary of the three tax systems that we discussed in class - a proportional, progressive, and regressive system. You can review the lecture slides under the Public Finance section here.

After watching the video, select an alternative disciplinary perspective below (political science, philosophy, or history) and write a 3-5 page essay answering the reflection question.

Reflection Question: Do you believe, to some extent, tax systems communicate the values of a nation or government? If so, what are some examples? If not, can we learn anything about a country from its tax policy?

Political Science

Image source: https://media.npr.org/assets/img/2021/11/12/gettyimages-1318483911-b62979b80ff14bfcfcdefe2ce71fc948a96e64bc.jpg

"The Politics of Taxing the Super Rich"

FiveThirtyEight Politics Podcast hosted by Galen Druke, including insights from Nate Silver, Clare Malone, and Micah Cohen.

Political philosophy regarding the movement to tax the rich. The team discusses specific proposals from Sen. Elizabeth Warren, Sen. Bernie Sanders, and Rep. Alexandria Ocasio-Cortez prior to the 2020 election.

Listen to the 34-minute podcast here: https://fivethirtyeight.com/features/politics-podcast-the-politics-of-taxing-the-super-rich/

Why Tax Havens Are Political and Economic DisastersSeeking prosperity through lax business and tax regulations leaves countries worse off.

The Effect of Gasoline Taxes on Work Effort

"Negative Responses to Taxes: Causes and Mitigation"

Article from Policy Insights from the Behavioral and Brain Sciences published by Abigail B. Sussman and Shannon M. White. Discusses tax attitudes, and how understanding those attitudes and negative reactions can help inform tax policy choices.

Philosophy

Lysander Spooner on Taxation as Theft

Philosopher Lysander Spooner muses on taxation, making the argument that compulsive taxation is equivalent to robbery. This youtube video contains a reading of an appendix to one of his works, titled "Taxation". To read it, rather than listen to it, follow the link here.

Philosophy of Taxes: A (GO)PrimerShould there be any taxes? Why should a government collect taxes? How should a government collect taxes?

Is Taxation Theft? | Professor Chris FreimanI like a good meme as much as the next person. And when that meme expresses a libertarian principle, all the better. That said, I have my…

Episode 14: "Taxation"

Podcast discussing the philosophy of taxation. Very general primer on how philosophy considers issues related to taxes.

History

"Closing the Racial Wealth Gap Requires Heavy, Progressive Taxation of Wealth"

Brookings Institute article written by Vanessa Williamson. Describes the history of the racial wealth gap in the US, and how progressive taxation policies may help solve this increasingly pressing issue.

Read the article here: https://www.brookings.edu/research/closing-the-racial-wealth-gap-requires-heavy-progressive-taxation-of-wealth/

A Brief History of America’s Attitude Toward TaxesAnd how the rise of the talent economy has changed it.

Episode 356: The Surprisingly Entertaining History Of The Income Tax | WNYC | New York Public Radio, Podcasts, Live Streaming Radio, NewsThe U.S. has a really conflicted history with the income tax. For most of American history, there was no income tax at all. At one point it was ruled unconstitutional. Today, income tax is the federal government's main source of revenue. That raises a question: How did something that was once so strange to us become so central? The answer includes a few wars, a Supreme Court justice on his deathbed, and Donald Duck. For More: Read our post, "From Abe Lincoln To Donald Duck: History Of The Income Tax." And see War and Taxes, the book Joe Thorndike co-wrote. ...

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