Genes as Tags: The Tax Implications of Widely Available Genetic Information

Authors

Kyle D. Logue, University of Michigan Law SchoolFollow
Joel Slemrod, Stephen M. Ross School of Business, University of MichiganFollow

Document Type

Article

Publication Date

2008

Abstract

Advances in genetic research promise to loosen the tradeoff between progressivity and effi ciency by allowing tax liability (or transfer eligibility) to be based in part on immutable characteristics of individuals (“tags”) that are correlated with their expected lot in life. Use of genetic tags would reduce reliance on tax bases (such as income) that are subject to individual choices and, therefore, subject to ineffi cient distortion to those choices. If genetic information can be used by private employers and insurers, the case for basing tax in part on it becomes more compelling, as genetic inequalities would be exacerbated by market forces.

Comments

Posted with the permission of the National Tax Association.

Recommended Citation

Logue, Kyle D. "Genes as Tags: The Tax Implications of Widely Available Genetic Information." J. Slemrod, co-author. Nat'l Tax J.61, no. 4 (2008): 843-63.