The Ideologies of Taxation

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9780674046115: The Ideologies of Taxation

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Présentation de l'éditeur :

Originally published in 1961, "The Ideologies of Taxation" is a classic of taxation - a long-unavailable volume that remains uniquely applicable today. Louis Eisenstein starts from the idea that the tax system in a democracy is shaped by competing factions, each seeking to minimize its burden. Because few people are convinced by appeals to self-interest, factions must give reasons, which are skillfully elaborated into systems of belief or ideologies. Eisenstein's aim is to examine (and debunk) three major ideologies used to justify various reforms of the tax system. The ideology of ability holds that taxes should be apportioned based on ability to pay and that this is properly measured by income or wealth. The ideology of deterrents is concerned with high taxes on private enterprise - low and flat taxes are desired lest the wealthy reduce their work efforts and savings. The ideology of equity is focused on equal treatment of similarly situated individuals. Eisenstein shows, with sharp wit and an instinct for the jugular, how each of these ideologies is plagued with contradictions, incompleteness, and, in some cases, self-serving claims.

Biographie de l'auteur :

Louis Eisenstein was a partner in the Washington, D.C. law firm of Arnold, Fortas, and Porter, where he specialized in federal taxation. David A. Weisbach is Walter J. Blum Professor of Law, The University of Chicago.

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Louis Eisenstein; Reddy Weisbach
ISBN 10 : 0674046110 ISBN 13 : 9780674046115
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Louis Eisenstein; Reddy Weisbach
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Description du livre HARVARD UNIVERSITY PRESS, United States, 2010. Paperback. État : New. 234 x 156 mm. Language: English . Brand New Book. Originally published in 1961, The Ideologies of Taxation is a classic of taxation - a long-unavailable volume that remains uniquely applicable today. Louis Eisenstein starts from the idea that the tax system in a democracy is shaped by competing factions, each seeking to minimize its burden. Because few people are convinced by appeals to self-interest, factions must give reasons, which are skillfully elaborated into systems of belief or ideologies. Eisenstein s aim is to examine (and debunk) three major ideologies used to justify various reforms of the tax system. The ideology of ability holds that taxes should be apportioned based on ability to pay and that this is properly measured by income or wealth. The ideology of deterrents is concerned with high taxes on private enterprise - low and flat taxes are desired lest the wealthy reduce their work efforts and savings. The ideology of equity is focused on equal treatment of similarly situated individuals. Eisenstein shows, with sharp wit and an instinct for the jugular, how each of these ideologies is plagued with contradictions, incompleteness, and, in some cases, self-serving claims. N° de réf. du libraire AAZ9780674046115

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Louis Eisenstein; Reddy Weisbach
Edité par HARVARD UNIVERSITY PRESS, United States (2010)
ISBN 10 : 0674046110 ISBN 13 : 9780674046115
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Description du livre HARVARD UNIVERSITY PRESS, United States, 2010. Paperback. État : New. 234 x 156 mm. Language: English . Brand New Book. Originally published in 1961, The Ideologies of Taxation is a classic of taxation - a long-unavailable volume that remains uniquely applicable today. Louis Eisenstein starts from the idea that the tax system in a democracy is shaped by competing factions, each seeking to minimize its burden. Because few people are convinced by appeals to self-interest, factions must give reasons, which are skillfully elaborated into systems of belief or ideologies. Eisenstein s aim is to examine (and debunk) three major ideologies used to justify various reforms of the tax system. The ideology of ability holds that taxes should be apportioned based on ability to pay and that this is properly measured by income or wealth. The ideology of deterrents is concerned with high taxes on private enterprise - low and flat taxes are desired lest the wealthy reduce their work efforts and savings. The ideology of equity is focused on equal treatment of similarly situated individuals. Eisenstein shows, with sharp wit and an instinct for the jugular, how each of these ideologies is plagued with contradictions, incompleteness, and, in some cases, self-serving claims. N° de réf. du libraire AAZ9780674046115

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Description du livre Harvard University Press. Paperback. État : new. BRAND NEW, The Ideologies of Taxation, Louis Eisenstein, David A. Weisbach, Originally published in 1961, "The Ideologies of Taxation" is a classic of taxation - a long-unavailable volume that remains uniquely applicable today. Louis Eisenstein starts from the idea that the tax system in a democracy is shaped by competing factions, each seeking to minimize its burden. Because few people are convinced by appeals to self-interest, factions must give reasons, which are skillfully elaborated into systems of belief or ideologies. Eisenstein's aim is to examine (and debunk) three major ideologies used to justify various reforms of the tax system. The ideology of ability holds that taxes should be apportioned based on ability to pay and that this is properly measured by income or wealth. The ideology of deterrents is concerned with high taxes on private enterprise - low and flat taxes are desired lest the wealthy reduce their work efforts and savings. The ideology of equity is focused on equal treatment of similarly situated individuals. Eisenstein shows, with sharp wit and an instinct for the jugular, how each of these ideologies is plagued with contradictions, incompleteness, and, in some cases, self-serving claims. N° de réf. du libraire B9780674046115

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Description du livre 2010. Paperback. État : New. 155mm x 18mm x 231mm. Paperback. Originally published in 1961, The Ideologies of Taxation is a classic of taxation - a long-unavailable volume that remains uniquely applicable today. Louis Eisenstein starts from the idea .Shipping may be from multiple locations in the US or from the UK, depending on stock availability. 220 pages. 0.340. N° de réf. du libraire 9780674046115

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Louis Eisenstein; Reddy Weisbach
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Description du livre Harvard University Press, 2010. État : New. Dealing with taxation, this title states that the tax system in a democracy is shaped by competing factions, each seeking to minimize its burden. It aims to examine (and debunk) 3 major ideologies, namely, the ideology of ability, the ideology of deterrents, and the ideology of equity, which are used to justify various reforms of the tax system. Num Pages: 240 pages. BIC Classification: KFFD1. Category: (P) Professional & Vocational; (U) Tertiary Education (US: College). Dimension: 159 x 235 x 17. Weight in Grams: 354. . 2010. Paperback. . . . . . N° de réf. du libraire V9780674046115

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Description du livre Harvard Univ Pr, 2010. PAP. État : New. New Book. Shipped from US within 10 to 14 business days. Established seller since 2000. N° de réf. du libraire TH-9780674046115

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