Taxation Cases













Tax Systems: A Brief Ethical Discourse

While complaining about income tax is universal, there seems little doubt or disagreement about the importance of taxation for the functioning of a civil society. READ MORE


The Ethics of Taxation Trilogy

Part I: An Ethical Analysis of Inheritance Tax

In order to examine the ethical implications of an inheritance tax, it helps to first distinguish between estate tax and inheritance tax. READ MORE


The Ethics of Taxation Trilogy

Part II: The Buffett Rule and The Ethics of a Millionaire’s Tax

What are the economic and ethical implications of a federally imposed tax on those making more than $1,000,000 annually? READ MORE


The Ethics of Taxation Trilogy

Part III: Carried Interest and Taxing Private Equity

Recent debate on the ability of private equity managers to claim their income as capital gains and therefore, be taxed at the lower capital gains tax rate raises ethical questions about the U.S. federal tax system. READ MORE.


The EU Financial Transaction Tax Debate

Levying financial transaction taxes is hardly a new idea. John Maynard Keynes proposed charging some form of tax for financial transactions in the early twentieth century READ MORE