Toward a just tax code
This paper examines the unjust nature of the tax code arguing that this is grounds for reform. Once justice is defined as impartial treatment, the tax code is clearly unjust in that individuals receive vastly different treatment. Consequently, the theoretical root of the tax code, Utilitarianism, is contrasted with Contractarianism, a theory that would limit government action that is partial to one group or another. The origin of justice and moral equivalency is described as a reason for equal tax treatment. Finally, a recommendation for the tax code is made that would meet the ideals of justice and moral equality. ^
Hohnholt, David Lawrence, "Toward a just tax code" (2006). ETD Collection for University of Texas, El Paso. AAI1435312.