• Unit 4: Income Taxation, EEO Compliance, and Affirmative Action

    In this unit, you will examine three controversial areas of public policy in which the government intentionally treats groups of people differently in order to promote the common good. Since 1916, the federal government has taxed the income of citizens, residents, and anyone present in the United States or its sovereign territories. Most states and a few cities also impose income taxes. There are many critiques of the income tax system, claiming that it is grossly unfair. The basis for the claim of injustice depends, of course, on the group being examined.

    Equal Employment Opportunity (EEO) laws, such as the Civil Rights Act of 1964, the Americans with Disabilities Act, and the Age Discrimination in Employment Act all seek to ensure that barriers to employment and advancement are not based on race, national origin, disability, gender, religion, age, or family status. If such policies are not economically neutral, how do we assess claims of fairness against claims of economic efficiency?

    Affirmative action programs have been criticized by some for giving preferential treatment to certain groups, often to the perceived detriment of others. The intent behind the program is to remedy past systemic discriminatory practices. While there have been some noted abuses and injustices in the system, much of the public uproar is due to a misunderstanding of the application of the policy and "urban myths" about affirmative action.

    What is the ethical justification for treating individuals "differently" in certain circumstances? What gives government the right to tell businesses how to operate, particularly in the selection, hiring, and discipline of employees? Each of these dilemmas may be examined under the five frameworks discussed in Unit 2, sometimes resulting in different outcomes. You will see which frameworks lawmakers, judges, and officials tend to apply to different types of issues and circumstances. Understanding how these dilemmas are approached and resolved in practice is important for students of political science and public policy; it is also essential knowledge for those planning to enter the legal, public service, or lobbying professions.

    Completing this unit should take you approximately 14 hours.