Title: Tax Fairness Definition
Headings: Tax Fairness
Tax Fairness
What Is Tax Fairness?
Key Takeaways
Understanding Tax Fairness
The Individual's Right
The Common Good
Three Tax Concepts
Regressive Taxation
Progressive Taxation
Blended Taxation

Content: The Individual's Right
A tax regime that emphasizes fairness to the individual will allow its citizens to keep most of the money they make or the wealth they own because it is, after all, their property. However, such a tax regime tends to have many exemptions for special cases, created in response to interest groups that make a case for special tax treatment. Theoretically, the most deserving individuals will pay the least tax, but there may not be a consensus on who are the most deserving. Some would cite the poorest and most disadvantaged. Others may point to the richest who are most able to benefit others by spending money and creating jobs. The Common Good
A tax regime that focuses on the good of the society as a whole might conclude that a primary function of the tax code should be the redistribution of wealth. For example, generational wealth may be taxed by a high inheritance tax, or high earners may be taxed more to bring their pay in line with other workers. Most advocates of tax fairness tend to advocate for closing loopholes in the tax code that allow certain individuals and corporations to avoid paying taxes altogether, although every one of those loopholes is strongly defended by individuals or groups who believe they deserve special treatment. Three Tax Concepts
Groups that focus on tax fairness generally choose one of three possible tax systems. These systems are regressive taxation, proportional taxation, and progressive taxation.