Richard J. Kovach (Akron) has posted Personal and Political Bias in the Debate Over Federal Income Taxation Rates and Progressivity, 39 Akron L. Rev. ___ (2006), on SSRN.  Here is the abstract:

This article is a response to some of the politically aggressive rhetoric contained in a recent symposium issue on tax rates, progressivity, and budget processes published by the Boston College Law Review [blogged here]. The article identifies possible sources of personal and political bias in tax policy scholarship and suggests that scholars should seek neutral, noninflammatory means to analyze the rights and duties of wealthy taxpayers under the Internal Revenue Code.