Taxing Ourselves, second edition: A Citizen's Guide to the Great Debate over Tax Reform - Couverture rigide

Bakija, Jon; Slemrod, Joel

Couverture rigide

ISBN 10 : 0262194295 ISBN 13 : 9780262194297

Editeur : The MIT Press, 2000

Synopsis

A clear, informative guide to tax reform, including a voter's guide for the 2000 presidential campaign.

A majority of Americans are dissatisfied with the current income tax system. They complain that taxes are too high, complicated, difficult, unfair, and sometimes intrusive to enforce. Yet how should the system be fixed? InTaxing Ourselves, Joel Slemrod and Jon Bakija offer a guide to the tax reform debate in clear, nontechnical language without misleading the reader with oversimplifications. The second edition takes account of tax developments through 1998, examines recent research on the economic impact of taxation, and includes a new appendix containing the key statistics on the U.S. tax system throughout its history.

The book gives a historical perspective on taxation in the United States along with a concise description of our current federal income tax system. It reviews basic criteria by which tax policy should be judged and examines how the tax burden is distributed and what is known about the economic effects of taxation. The book then covers the key elements of various tax reform proposals, including a single rate, a clean base, and a consumption base. The book closes with a voter's guide to tax reform for the concerned citizen to keep handy when the rhetoric heats up—as it inevitably will during the 2000 presidential campaign—to help separate fact from fiction and reality from campaign promises.

A propos du livre

À propos de l?auteur

Jon Bakija is Associate Professor of Economics at Williams College and Visiting Associate Professor of Law at Cornell University Law School, 2007-2008.

Joel Slemrod is Paul W. McCracken Collegiate Professor of Business Economics and Public Policy and Professor of Economics at the University of Michigan, where he is also Director of the Office of Tax Policy Research.

Détails de l'édition

• Éditeur: The MIT Press
• Date d'édition: 2000
• Langue: anglais
• ISBN 10: 0262194295
• ISBN 13: 9780262194297
• Reliure: Relié
• Numéro d'édition: 2
• Nombre de pages: 360
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible