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Democracy and Opportunity: A New Paradigm in Tax Equity

This Article suggests that the principal equity goal underlying a just government is the creation of equal opportunities for all citizens to achieve self-realization. Therefore, it proposes that a tax should be designed to achieve equal opportunity for self-realization as one of its principal goa ls. Viewing equal opportunity for self-realization as a design issue leads to the identification of another principle that is foundational: the promotion of democracy. Both political philosophy and empirical literature suggest that equal access to the electoral process and participation in the community must exist in order for equal opportunity for self-realization to exist. Designing a tax system ...

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