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23 Fla. Tax Rev. 522 (2019-2020)
The Appropriate Roles for Equity and Efficiency in a Progressive Individual Income Tax

handle is hein.journals/ftaxr23 and id is 528 raw text is: FLORIDA TAX REVIEW Volume 23 2020 Number 2 THE APPROPRIATE ROLES FOR EQUITY AND EFFICIENCY IN A PROGRESSIVE INDIVIDUAL INCOME TAX by James R. Repetti* ABSTRACT Increased focus on economic efficiency in formulating tax policy, at the expense of achieving equity, has resulted in decreased rate progressivity in our individual income tax. This decrease has exacerbated inequality. There are several explanations for the intense focus on effi- ciency and reduced emphasis on equity. Predictions of efficiency gains from low individual income tax rates appear more certain than equity gains from progressive tax rates. Efficiency gains seem measurable, while equity gains appear intangible and unquantfiable. In addition, distributive justice, which underlies and shapes tax equity, exists in many abstract forms, some of which may not require progressive tax rates. * William J. Kenealy, S.J. Professor of Law, Boston College Law School. The author thanks David Elkins, Miranda Perry Fleischer, Victor Fleischer, J. Clifton Fleming, Brian Galle, David Hasen, Elisabeth Keller, Mar- jorie E. Kornhauser, Leandra Lederman, Charlene D. Luke, Patricia A. McCoy, Joseph P. Powers, Diane M. Ring, Shuyi Oei, Stephen E. Shay, Alex- andra Thornton, and Catharine Wells for helpful comments on earlier drafts. The author also thanks Victoria Cowan, Timothy Hartwell, Bryan Judd, Andrew Labadini, Marc Nussbaum, and Danielle McGovern for helpful research assistance. Lastly, the author thanks participants in workshops at Bos- ton College Law School, Brigham Young University Law School, Indiana University School of Law, Law and Society Association, Pepperdine Univer- sity School of Law, University of Baltimore Law School, University of Colo- rado Law School, and University of Leeds School of Law. 522