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me individuals that pay the price. ...workers are better off their wages are higher when the capital stock is higher, which makes workers more productive and feeds through to wages” [12]

One interpretation can be made even by the hypothesis of the Laffer-Curve [13] which postulates the diminishing marginal returns applied to tax policy. In the recent years there seems to be a common of priorities for national economies to reduce the headline corporate tax [14] in order to increase competition for investment, and to grow the tax base in order to fill need for tax revenues, and pay deficits. As the table below shows the: Global Average Corporate Tax Rates 2005-2010.

Source: KPMG International, July 2010

Whether such move are a maneuver, or is in order to make it just, the fact is that to the multinational corporations, or their overseas shareholders, are being given alleviation in the tax legislature. Governments are implementing these tax reforms for encouraging of new investments in all sectors and being competitive internationally; on the other side driven by the need to increase the base tax.

Government public choices are merely equivalent to the private decisions. If these choices were rational or feasible, we would have less need for a democracy to figure out choices in a nonviolent manner. Nevertheless the conflict between the equality and economic efficiency is inescapable [15] . One dollar transferred from the rich individual to the poorer individual will result in a less than a dollar, this because of administrative costs, changes in attitudes, changes in savings and investment behaviors.

The pursuit of progressivity is loaded with costs and risks that mean it must always be aligned to the other principles. The pursuit of progressivity adequately aligned to the pretending for equity and efficiency, is nothing more than the recreation of a society that is going to be richer and efficient in the broadest sense of pursuit- word. At last the equal tax handling of different level of earnings, would guide to both efficiency and equity gains by all together taxing those with or not equal earnings equally and removing tax-induced distortions. Of course the last feature above mentioned is difficult to be proven, because parts of the societal organism are totally dependent from each other. Equity is the service that individuals make known a preference, and like all services, it should be treated with prority. The final claim that progressivity must at least be considered derives from the demand for equity.

Equity is not only a legitimate field of inquiry for economists, but also a necessary implement for any would-be policymaker who must balance the benefits and costs of various public actions. Public finance without consideration of equity is like a body without a soul. The presence of hard choices does not mean the absence of workable choices. Suppose a person finds $50. He or she could, perhaps, think of a million good ways to spend the money, he or she could also finds a trillion ways to waste the money. In sum, despite many sources of complexity, equity principles are the first standard against which policy is assessed and judged. Our democratic world cannot be otherwise. Certainly, much bad policy today derives from nothing more than an inadequate consideration of the demand for equal justice. And the tension between vertical and individual equ