Arguments for progressive taxation

[Bill Lear <rael@xxxxxxxxxx>]

I'm trying to formulate arguments for progressive taxation.  Does
anyone have good references to share?

My take is that the wealthy benefit disproportionately from society.
Michael Dell gains much more from roads and educated workers than
does an elementary school teacher, it seems to me, but has anyone
undertaken a simple accounting of the things that go into this?

For example, I rather naively point out that were Michael Dell trying
to run his business in an underdeveloped country, he would have to
shoulder a tremendous burden --- for educating his workforce,
providing roads, housing, etc., etc. --- that he does not have to bear
here in the United States.  If you account for this burden, it is
a tremendous subsidy to him, for which he should pay, and the larger
his business is, the more the subsidy.

But, I'm having trouble making the argument from "larger" business
to progressive taxation.  I can see a conservative argument --- limiting
social power --- but I'm wondering what a simple accounting of subsidies
would yield along a curve of size of entity.

Any help appreciated.


Bill