1984•bepress Legal RepositoryRequires access

The Treasury's Tax Reform Proposals: Not A "Fair" Tax

Stuart Rosow

Open publisher page 1 citations

Abstract

The Treasury Department's view of the current income tax system, as reflected in its 1984 Report to the President on tax reform, is reminiscent of Thomas Hobbes' view of life in the state of nature. To Hobbes, such a life was "nasty, brutish and short," and accordingly in desperate need of change. To alter this state of affairs, Hobbes created the Leviathan, an all powerful creature capable of imposing order on the existing political chaos.

About this research paper

What this paper is about

The Treasury Department's view of the current income tax system, as reflected in its 1984 Report to the President on tax reform, is reminiscent of Thomas Hobbes' view of life in the state of nature. To Hobbes, such a life was "nasty, brutish and short," and accordingly in desperate need of change. To alter this state of affairs, Hobbes created the Leviathan, an all powerful creature capable of imposing order on the existing political chaos.

Why it matters

OpenAlex reports 1 citations for this work. Citation counts describe recorded attention and do not establish research quality.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

The Treasury Department's view of the current income tax system, as reflected in its 1984 Report to the President on tax reform, is reminiscent of Thomas Hobbes' view of life in the state of nature. To Hobbes, such a life was "nasty, brutish and short," and accordingly in desperate need of change. To alter this state of affairs, Hobbes created the Leviathan, an all powerful creature capable of imposing order on the existing political chaos.

Key concepts: Treasury, Tax reform, Economics, Tax credit, Tax avoidance, Ad valorem tax, Business, Economic policy

Related papers

Back to paper searchBrowse research topicsOriginal source
The Treasury's Tax Reform Proposals: Not A "Fair" Tax — Research Paper | ScholarLens