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How do we define a fair tax?

How do we define a fair tax?

 

One reason people disagree about taxes is that they can’t agree on what a fair tax should be. As longtime Senator Orrin Hatch has said:

“One of the basic tenets of tax reform seems to be that of fairness. Of course, fairness lies in the eyes of the beholder. Some believe a fair tax system is an extremely progressive one, others believe that a flat tax is fair.”

(Senator Orrin Hatch Cracking the Code: Tax Reform for Individuals, Hearing before the Committee on Finance, S. Hrg. 110-1044 at page 21 (May 13, 2008)