Recent research has shown that a belief that the economic system is unfair undermines both cooperation and effort. Yet, increasingly, Americans are coming to believe that their economic system is unfair; and the tax system is emblematic of that sense of injustice.
从更广的角度讲，市场经济只有在所有契约都必须通过合法手段来执行的情况下才能运转。但信任和合作只有在人们相信制度是公平的情况下才能存在。最新的研究表明，认为经济制度不公平的观点会同时影响合作和努力。而美国人正在逐渐认为他们的经济制度不公平；税收制度便是这种不公感的标志物。