Progressive Taxation
One argument that has been raised is that because the federal income tax is progressive (i.e., because the marginal tax rates increase, or progress, as the level of taxable income increases), the discriminations and inequalities created by the tax should render the tax unconstitutional. This argument was rejected by the United States Supreme Court in two companion cases — with respect to the income tax on individuals in Thorne v. Anderson, and with respect to the income tax on corporations in Tyee Realty Co. v. Anderson.
Read more about this topic: Tax Protester Constitutional Arguments
Famous quotes containing the words progressive and/or taxation:
“To grant woman an equality with man in the affairs of life is contrary to every tradition, every precedent, every inheritance, every instinct and every teaching. The acceptance of this idea is possible only to those of especially progressive tendencies and a strong sense of justice, and it is yet too soon to expect these from the majority.”
—Susan B. Anthony (1820–1906)
“Whether talking about addiction, taxation [on cigarettes] or education [about smoking], there is always at the center of the conversation an essential conundrum: How come we’re selling this deadly stuff anyway?”
—Anna Quindlen (b. 1952)