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Trouble spots in taxation
THIS series of essays will explore some of the philo-
sophical roots and branches of public finance. We
begin where analyses of taxation usually begin—that
is, with a search for some principle, or rule, or scale of values
that will serve as a touchstone to judge proposed patterns
for the distribution of taxes. We shall find that an individu-
al's philosophy of equality and inequality must play an im-
portant role in this analysis. However, at the outset, some
observations concerning conflict in taxation seem necessary.
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