Tax Burden

PLEASE USE IN-TEXT CITATIONS AND HAVE A REFERENCE PAGE. THE LEARNING RESOURCES WILL BE COPIED BELOW.

Discussion: Tax Equity and Fairness

Where you reside, do you pay taxes on goods and services? If so, do you believe these taxes affect low-income people more than high-income people? How high is your property tax, and how does it affect the quality of your public services—such as schools and fire services—as compared to other locations? These questions all relate to tax equity. The taxes governments require for revenue include property, income, sales (on goods and services), and others. Some of these taxes are perceived as unfair or unjust, depending on such things as what is being taxed and who has the heaviest tax burden. For this Discussion, review the assigned readings in the Mikesell text. Think about tax structures and whether they seem to fit with your understanding of concepts of equity and fairness.

With these thoughts in mind:

BY DAY 4

Post an evaluation of two types of taxes (e.g., property, income, sales, etc.) using the criteria in the Mikesell text. Then, explain whether you consider the taxes fair and equitable, and why. Describe how tax equity coexists with a government’s need to collect taxes for revenue.

Be sure to support your posting and responses with specific references to the Learning Resources.

BY DAY 6

Read a selection of your colleagues’ postings.

Respond to at least two of your colleagues’ postings by respectfully challenging a colleague’s position on the equity and fairness of taxes. Provide specific examples to support your position.

Learning Resources

REQUIRED READINGS

Mikesell, J. L. (2014). Fiscal administration: Analysis and applications for the public sector (9th ed.). Boston, MA: Wadsworth.

• Chapter 8, “Taxation: Criteria for Evaluating Revenue Options” (pp. 343–384)
• Chapter 9, “Major Tax Structures: Income Taxes” (pp. 389–433)
• Chapter 10, “Major Tax Structures: Taxes on Goods and Services” (pp. 441–482)
• Chapter 11, “Major Tax Structures: Property Taxes” (pp. 488–528)

REQUIRED MEDIA

Laureate Education (Producer). (2008b). Budget management functions: Revenue [Video file]. Baltimore, MD: Author.