First Name:
Michael
Last Name:
Neve
Major Department:
Accounting
Thesis Director:
Susan Anderson
Date of Thesis:
May 2013
The debate about tax fairness has a long and interesting history. However, there has not been any effort to objectively quantify tax fairness from a comprehensive perspective. This thesis will use the seven dimensions of tax equity and fairness established by the AICPA to analyze a comprehensive view of tax fairness in an effort to better understand the issues involved. Additionally, it will seek to use this perspective to construct a measurement framework that can be applied to different tax systems. For each dimension, a conceptual model for quantitatively evaluating tax fairness is proposed. These scores are then compiled through a composite equity formula to produce an overall fairness score.