Essay

Evaluating Procedural Fairness in Tax Systems

Consider two different systems for collecting income tax. System A is a 'flat tax' where every individual pays the same percentage of their income, regardless of how much they earn. System B is a 'progressive tax' where individuals with higher incomes pay a larger percentage of their income. From the perspective of procedural fairness, which system's 'rules of the game' could be considered more fair? Justify your evaluation by analyzing the processes and principles underlying each system, rather than focusing on the fairness of the final distribution of wealth.

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Updated 2025-09-26

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