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Cardozo Journal of Equal Rights & Social Justice

Abstract

In a world where economic inequality is deepening, tax law has emerged as one of the most powerful tools for shaping social justice. This Article explores how progressive taxation serves not only as a fiscal mechanism but as a reflection of societal values and the moral obligations of wealth. With legal methodologies such as Purposivism, Originalism, and Living Constitutionalism providing different interpretative lenses, this Article delves into the crucial discourse surrounding income, tax avoidance, deductions, and wealth taxation.

Through an analysis of real-world tax policies and legal precedents, the Article examines how these methodologies either perpetuate or challenge the current tax system's role in addressing inequality. Are the frameworks built by the Framers of the Constitution flexible enough to confront today's economic disparities, or are they bound by the past? How can courts and legislators reconcile and justify protecting individual liberty with the pressing need for redistribution?

This Article argues for a mixed-method approach, combining legal theory and progressive tax reforms to promote equity and fairness. By highlighting both theoretical and practical case studies, this Article outlines a roadmap for modernizing tax policy to benefit not just the wealthiest but society as a whole. With rising inequality posing significant risks to democratic institutions and societal cohesion, this Article presents tax reform not just as an economic necessity but as a moral imperative.

Disciplines

Administrative Law | Banking and Finance Law | Civil Rights and Discrimination | Housing Law | Law | Law and Economics | Legal History | Taxation-Federal | Water Law

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