| Abstract: | This paper examines the explicit and implicit ideological content of tax reform embodied in three views of taxation. By adopting a constitutional perspective, we are led to examine tax reform as a mechanism by which those rules which define the tax constitution are to be modified as circumstances change. Not only is tax reform demonstrated to be a continuous rather than a dichotomous process, but our proffered framework has the advantage of highlighting the normative underpinnings of the three instant views of tax reform. |
