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Cutler’s analysis of tax and inequality to be published in the Idaho Law Review

Joshua Cutler

Joshua Cutler, an assistant professor in the Department of Accountancy, wrote an article titled “A Hebrew Republic of Taxation? Henry George‚Äôs Single Tax, Hebraic Law, and Unearned Income,” which has been accepted for publication in the University of Idaho’s Idaho Law Review.

In the article, Cutler explains how Henry George founded the immensely popular “single tax” movement in the late 1800s as a response to the inequality created by industrialization.

“My paper explores how George’s tax was inspired by laws and institutions from the Hebrew Bible,” he said. “Given the similar rise in economic inequality today, I examine how these Hebraic law sources might still be relevant to the tax code, using the religious concept of unearned income as an example.”