Apportioning the Tax Burden

Studies have revealed with some clarity the manner in which the overall tax burden is apportioned. Needless to say, this is a question that affects each of us in a vital way. Although the average citizen is concerned with the overall level of taxes, chances are he or she is even more interested in exactly how the tax burden is allocated among individual taxpayers. To do this, we will look at the benefit received vs. the ability to pay principle and horizontal and vertical equity. With this, we can also look at what vertical equity looks like in the United States.

• Benefit-Received Principle v. Ability-to-Pay Principle
• Horizontal and Vertical Equity
• Vertical Equity in the United States

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