•  55
    Regressive Tax Rates and the Unethical Taxation of Salaried Income
    with William F. Wempe
    Journal of Business Ethics 91 (4): 553-566. 2010.
    In a regressive tax system, lower-income taxpayers pay larger percentages of their incomes in taxes compared to higher-income taxpayers. Although most policymakers and citizens view regressive taxation as generally unfair and unethical, the U.S. tax system taxes wage, salary, and self-employment income in a manner that deliberately subjects lower-income taxpayers to marginal tax rates that are greater than those imposed on higher-income taxpayers. As a result, some lower-income taxpayers pay a l…Read more
  •  25
    Equitable Taxation and the Provision of Health Insurance Subsidies
    with Elizabeth Plummer and William F. Wempe
    Business and Society Review 116 (4): 435-466. 2011.