Abstract

Globalization, trade and other free market policies increase wealth. But the gains from trade are not being evenly spread among all citizens. People and politicians rage against foreigners. But it is the United States tax system, not trade, that ought to change, and wealthy Americans, not workers world-wide, who should be sharing the wealth. A nd it is the form of tax, not just its rate structure, that must reform, so that capital at last bears a meaningful share of the burden.

Disciplines

Accounting Law | Business Organizations Law | Law | Law and Economics | Law and Politics | Organizations Law | Public Law and Legal Theory | Tax Law

Date of this Version

7-19-2016