A Shift in Taxation of Income From Capital to Income From Labor: The Need for a More Comprehensive Paradigm; The Need for a More Integrated Analysis.

The federal income tax burden has shifted from those who hold capital for the production of income to those who provide labor for income as legal, political and economic paradigms and theories compete. Many tax code revisions are enacted without full disclosure of cost, and proposed revisions have been enacted in a political context in which benefit and cost are bifurcated and perceived disparately by voters. A comparative shift of the tax burden to those who work has resulted in both real and comparative economic decline. A need exists for multidisciplinary, multi-method study and analysis of competing interests which can include and weight varying objectives and legal, political and economic policy-making paradigms and theories. Equitable revisions in the U.S. tax code cannot occur in the absence of a matrix or matrixes which reconcile, or at least which attempt to reconcile, competing interests, agendas and neo-ontologies. ..PAT.-Conference Proceeding [ABSTRACT FROM AUTHOR]