Date of Completion


Degree Type

Honors Thesis - Campus Access


Economics (ECON)

First Advisor

Lawrence Kalbers


The tax code is extremely complex and deciphering the distributions of benefits and burdens within it may be difficult. This paper creates an ethical model by which to determine the nature of a tax. The model includes definitions of equity and how it is served as well as certain qualifiers to equity. The model is applied to federal, state, and local taxes with a more detailed examination of the individual federal income tax with the goal of ascertaining a legitimate cross section of the tax environment and its implications in the country as a whole.