Recall of progressive (tax rate increases as the base increases; ex. current income tax system) vs. regressive (tax rate decreases as the base increases; ex. Social security taxes) vs. proportional (tax rate stays the same regardless of base; ex. current US sales tax) tax rate structures. Which type of tax structure is moral/ethical/right in your opinion? Try to think of the effects of the various tax rate structures on different types of taxpayers when justifying your answer.

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Your response must exhibit thoughtful consideration of the ethical issues at stake.

For instance, the student might identify the desired outcome for the taxpayer or group of taxpayers featured in the question and discuss how this outcome is potentially in conflict with the broader goals of the government and/or an ethical society.

Alternatively, a student might contrast a known right way of handling the situation described in each question with issues of a more practical nature, such as a low perceived likelihood of being caught and/or undergoing an IRS audit.

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