TimesMachine is an exclusive benefit for home delivery and digital subscribers. About the Archive This is a digitized version of an article from The Times’s print archive, before the start of online ...

This paper shows that, in the domain of piecewise linear statutory income tax functions, the principle of equal sacrifice implies tax progressivity. The progressivity implication of the doctrine is, ...

Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. The ability-to-pay principle is also known as progressive taxation. The ability-to-pay ...

Aaron Schaal (Letters, July 29) states that the relation between taxes paid and benefits received is a fundamental pillar of taxation. However, this is not the dominant pillar (or principle) of ...

This paper reviews economic principles for optimality of the taxation of international profit, from both a global and national perspective. It argues that for traditional systems based on the ...