By Jila Ghomeshi
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A $500 tax on the $5,000 family, given that the $2,000 family was to pay $200. As Mr. Smith suggests, this conclusion may have reflected no more than the child's fascination with percentages or fractions, leading to a result that was arithmetically "correct," without regard to any other considerations. Perhaps, however, the use of a precise rule rather than a discretionary judgment stemmed from the same desire for certainty that led J. R. McCulloch, a century ago, to insist, in a much-quoted remark, that a departure from proporisastrous: tionality would be d" The moment you abandon .
Blum and Harry Kalven, of the University of Chicago Law School, in their painstaking examination of the intellectual history of progression, T h e Uneasy Case For Progressive T a x a t i o d Like them, I find the economic arguments, whether based on theoretical models or empirical evidence and whether concerned with stability, rowth, productivity, or incentives, to be rather inconh i v e ; and I have no special competence for resolving ie conflicting assertions of economic experts. I would ke, therefore, to devote myself primarily to the queson of fairness, which all commentators, even those rho hold strong views about the economic impact of regression, agree are of major importance.
There is an inescapable truth about this statement. We now have the capacity through new techniques of data retrieval and analysis to learn so much more about our economic system than we know now. If we were short on resources, or had a high degree of illiteracy, or had an unstable government, we might justify using the tax system as an allocator of resources, but we have an abundance of resources, a highly sophisticated society, and a stable government. We have the intellectual resources to devise a tax system which serves the nation to the best possible advantage; let's get about the job.
A minimalist approach to scrambling: Evidence from Persian by Jila Ghomeshi