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Inequality: Why equity and fairness should be part of tax policy and governance

Title
Inequality: Why equity and fairness should be part of tax policy and governance
Authors
Kim J.
Ewha Authors
Jasper S. Kim
SCOPUS Author ID
Jasper S. Kimscopus
Issue Date
2020
Journal Title
Journal of Governance and Regulation
ISSN
2220-9352JCR Link
Citation
Journal of Governance and Regulation vol. 9, no. 3, pp. 110 - 121
Keywords
EquityFairnessGini CoefficientInequalityTax Policy
Publisher
Virtus Interpress
Indexed
SCOPUS scopus
Document Type
Article
Abstract
The theoretical literature on inequality and tax policy contains compelling and competing arguments for and against the inclusion of inequality measures and metrics into tax policy. Some tax policy arguments reflect equity-efficiency tradeoffs. Other tax policy arguments reflect attempts at achieving greater equity (fairness) through further inclusion of inequality over efficiency. The third school of thought seeks a middle ground, with arguments for achieving both lower income inequality and higher economic growth. Thus, the research question analyzed in this article and present in all three aforementioned policy views is whether inequality should be included in tax policy and design. This article implements an interpretivist methodological approach relating to tax policy, augmenting and complementing the relevant research and seminal scholarship of Saez and Zucman (2019), Mirrlees (1971) and Akerlof (1978), among others. This article argues that in balancing the current research literature and evidence, inequality measures incorporating equity and fairness should be part of tax policy and governance. © 2020 The Author.
DOI
10.22495/jgrv9i3art8
Appears in Collections:
국제대학원 > 국제학과 > Journal papers
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