At the outset, Part I of the Article provides an overview of sustainable intergenerational justice and tax policy. Part II then provides an overview of the U.S. tax system, deficits, and public debt. Part III then considers how taxes can influence the level of resources that are available to future generations, and Part IV considers how taxes can influence the mix of resources that are available to future generations.
Jonathan B. Forman & Roberta F. Mann,
Borrowing from Millennials to Pay Boomers: Can Tax Policy Create Sustainable Intergenerational Equity?,
Ga. St. U. L. Rev.
Available at: https://readingroom.law.gsu.edu/gsulr/vol36/iss3/5