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Taxation and the Issue of Equity in Perceived Sacrifice

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  • Harper, Wilmer M.

Abstract

Tax reform, the incidence of taxation, and any implied restructuring of the rates at which individuals are taxed are recurrent issues which public policymakers must address. The advocation of reform or restructuring may be couched in various terms or approaches, but ultimately it must be concerned with the incidence of taxation and the rate of taxation in relation to income level. Arguments for changes in a tax structure may range from unsubstantiated value judgments to comparisons of taxes paid in relation to income but, regardless of the justification, each proposal is based on implicit or explicit evaluation criteria. An approach based solely on a comparison of tax paid in relation to income does not address one of the central issues—the sacrifice which the taxpayer perceives as he/she gives up income.

Suggested Citation

  • Harper, Wilmer M., 1978. "Taxation and the Issue of Equity in Perceived Sacrifice," Journal of Agricultural and Applied Economics, Cambridge University Press, vol. 10(2), pages 15-22, December.
    • Handle: RePEc:cup:jagaec:v:10:y:1978:i:02:p:15-22_01
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    Cited by:

    1. Davis, Neal & Hanson, Gregory D. & Kinnucan, Henry, 1986. "Taxation And Agriculture: An Annotated Bibliography Of Selected Journals," Staff Reports 277841, United States Department of Agriculture, Economic Research Service.

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