Overall, though, Mr Brown's approach to taxes has been to let distortions proliferate, serving neither fairness nor efficiency.

ECONOMIST: Britain's budget

Quite legitimately, different people have different notions of what is fair, and what is the right balance between fairness and efficiency.

ECONOMIST: Less inequality does not need to mean less efficiency

And by ignoring her right to do so, by reducing her freedom, the Court also revealed an astonishing lack of respect for the efficiency and fairness of free markets.

CNN: McCain's August 6, 2007, speech addressing private property rights

Experts say flat tax models, such as the plan put forward by Mr Perry, are usually favoured by those hoping to increase efficiency and fairness in the system, while reducing complexity.

BBC: Republicans 2012: Rick Perry unveils flat tax plan

Moving away from defined benefits to defined contributions in Medicare would greatly enhance the efficiency (and arguably the fairness) of the program, preserving it for future generations.

FORBES: How Romney-Ryan Should Use States to Reform Health Care

Efficiency and cost effectiveness trumps fairness.

FORBES: Magazine Article

So, far from the argument against capital taxation being based upon fairness, the argument against is based upon efficiency.

FORBES: Taxing Capital Isn't About Fair: It's About Efficiency

One looks through the lens of efficiency and another through the lens of fairness.

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But if the efficiency argument is weak evidence, the fairness argument is assumed to make the case, and make it for zero percent taxation.

FORBES: Taxing Capital Isn't About Fair: It's About Efficiency

Thus, the decline in unionization shows that regulating fairness is ineffective when the global labor market necessarily allocates labor based on efficiency.

FORBES: Reinventing Unions for the 21st Century