Tax fairness debate.

• Position: Recent Activities

How taxes should be distributed among the public has been a source of debate in the United States for more than 50 years. Questions of horizontal equity (the equal taxation of equal) and vertical equity (addressing social inequality through taxation) are also central to many contemporary debates surrounding economic and tax policy. The Urban Institute a nonprofit, nonpartisan policy research and education organization that examines social, economic, and governance challenges facing the nation has just published a nearly 300-page book on the topic of tax justice. The $29.50 paperback, edited by Joseph J. Thorndike and Dennis J. Ventry, Jr., provides scholars...