Taxation and Inequality: A Case for the VAT.

Authors

Reuven S. Avi-Yonah, University of Michigan Law SchoolFollow

Document Type

Article

Publication Date

12-2014

Abstract

The author shows that a progressive income tax has had little effect on after-tax income inequality. Social programs, however, do create a more equal society. He proposes a national sales tax—a value-added tax—to finance more such social programs as America's best route to a more equal society.

Comments

This is an Accepted Manuscript of an article published by Taylor & Francis in Challenge on 05 Dec. 2014, available at: https://doi.org/10.2753/0577-5132570305

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.

Recommended Citation

Avi-Yonah, Reuven S. "Taxation and Inequality: A Case for the VAT." Challenge 57 (2014): 97.