Equality Before Tax Law

Authors

• Charles Delmotte, Michigan State University College of LawFollow

Abstract

The income tax code is riddled with exceptions—exclusions, rate preferences, and deductions—that reduce tax burdens for dominant majorities and powerful interest groups. These carveouts now amount to an astonishing $1.9 trillion, equivalent to 75 percent of all federal income tax revenue. By granting policymakers discretion to allocate tax exceptions, the tax system not only invites capture but also the weaponization of taxation against disfavored economic and political groups. Yet despite the central role of these exceptions, tax scholars have not articulated a principle requiring taxation according to general rules.

This Article bridges philosophy with insights from political economy to reveal an overarching tax principle that grounds the ideal tax system and supports the elimination of most exceptions. Equality before the law requires that laws are general and apply to the broadest possible category of individuals. This Article examines how this principle reshapes the three fundamental choices in tax design: the choice of the tax base, the structure of the rate schedule, and the adoption of special provisions, such as deductions. First, the tax base should be broad and encompass general economic events or situations that anyone may encounter, e.g., income or consumption. Second, the rate structure should be uniform, applying the same tax schedule to every tax base. Third, there should be no deductions that reduce final tax liabilities between taxpayers.

This Article is the first to reveal the philosophical foundations of a broad base and a uniform rate in tax law. Upholding equality before tax law advances the twin aims of tax law—raising revenue and doing so equitably—while also providing safeguards against the threats of capture and political weaponization. This Article further shows that equality before the law mandates replacing targeted social welfare measures in tax law into universal welfare programs on the spending side. This will boost the overall redistributive force of the tax-and-transfer system as a whole.

Recommended Citation

Charles Delmotte, Equality Before Tax Law, 83 Wash. & Lee L. Rev. 747 (2026).
Available at: https://scholarlycommons.law.wlu.edu/wlulr/vol83/iss2/6