THE BATTLE FOR INCOME TAX SIMPLIFICATION—THE OREGON STORY

THE main trouble with the principle of "ability to pay" in the realm of tax theory is that taxpayers having the greatest ability to pay have also the greatest ability to avoid payment. In the area of the income tax, so long championed by the opponents of regressive taxation, the ability to...

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Bibliographic Details
Published in:National tax journal 1962-09, Vol.15 (3), p.246-259
Main Author: ELLIS, DEAN
Format: Article
Language:English
Subjects:
Adjusted gross income
Committees
Federal taxes
Governors
Income tax
Income taxes
Itemized deductions
Oregon
Personal income
Personal income taxes
Politics
Property taxes
State income tax
Tax base
Tax deductions
Tax rates
Tax reform
Taxation
Taxpaying
Total taxes
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Summary:THE main trouble with the principle of "ability to pay" in the realm of tax theory is that taxpayers having the greatest ability to pay have also the greatest ability to avoid payment. In the area of the income tax, so long championed by the opponents of regressive taxation, the ability to avoid payment...
ISSN:0028-0283
1944-7477
DOI:10.1086/NTJ41790898