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Document Type

Symposium

Abstract

This Commentary examines three issues raised in Professor Thomas D. Griffith's Article on the connection between progressive taxation and subjective well-being, focusing on the selection of happiness as the measure of the gains of redistribution, the ability to measure happiness or subjective well-being, and the implications of using happiness analysis in determining tax policy. After arguing that the progressive taxation debate would benefit from further exploration of why happiness is the appropriate measure of success, this Commentary raises concerns about relying on self-reporting of subjective well-being and how happiness studies should be interpreted and can be improved. Finally, this Commentary notes that studies of income and happiness may inform tax policy design by helping to determine the appropriate balance between taxes and expenditures, outlining a role for the government in informing taxpayers' perceptions of happiness, and focusing additional research necessary for an effective progressive taxation policy.

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Tax Law Commons

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