Uniform levels of taxation don’t result in uniform revenue, which means the aff results in differing levels of benefits
Robert A. Schapiro 20, Professor of Law, Emory University. States of Inequality: Fiscal Federalism, Unequal States, and Unequal People, 108 Calif. L. Rev. 1531 //pipk
As a historical matter, the states preceded the national government established by the Constitution of the United States. The national government did not divide a unitary nation into administrative regions. From the perspective of the residents of the various states, however, that history does not lessen the impact of inequality. To be sure, the ability of states to allocate their resources differently from other states is generally considered to be a feature, not a bug, of federalism. Federalism allows the states to tailor their taxing and spending decisions to match the preferences of their citizens. Those preferences, however, operate in a framework of dramatically differing capacities. States' divergent tax [*1535] bases mean that a given level of taxation will yield much more revenue in some states than in others. These financial constraints impose varying limits on citizens' choices, depending on where they live. When it comes to raising revenue and investing in schools, roads, or other priorities, citizens of poorer states have fewer options than citizens of richer states. Not only are the interstate disparities unfair, but they also undermine the values generally associated with federalism. 14Certain states have less ability than others to offer a broad range of choices to their citizens, or even a minimum level of support to all of their inhabitants. As discussed below, compared with citizens of poorer states, such as Mississippi and West Virginia, citizens of wealthier states, such as Connecticut and Delaware, have access to resources that are one and a half to two times as large, depending on the measure chosen. 15I argue that greater financial equality is essential for a well-functioning federal system. In a federal democracy, the principle of equality does not require that citizens receive equal levels of government services without regard to where they live or their particular preferences. That promise of uniformity is not consistent with federalism. 16Equality does, however, require that citizens have equal opportunity to receive equal levels of government services. The current system of federalism in the United States does not honor that principle.