The ideologies of taxation / Louis Eisenstein ; foreword by David A. Weisbach.

Format:

Book

Author/Creator:

Eisenstein, Louis, 1915-1966, author.

Language:

English

Subjects (All):

Taxation--United States.

Taxation.

Physical Description:

1 online resource (241 pages)

Place of Publication:

Cambridge, Massachusetts : Harvard University Press, [2010]

Summary:

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.

Contents:

Cover

Title Page

Copyright

Contents

Foreword by David A. Weisbach

Preface

Chapter 1. Groups, Interests, and Ideologies

Chapter 2. The Troubled Creed of Ability

Chapter 3. The Dissolution of an Ideal

Chapter 4. The Ideology of Barriers and Deterrents

Chapter 5. By Incentives Possessed

Chapter 6. The Special Deduction for Imaginary Costs

Chapter 7. The Wondrous Ways of Equity

Chapter 8. What Is a Loophole?

Chapter 9. The Pursuit of the Public Interest

Chapter 10. A Restrained Conclusion

Notes

Index.

Notes:

Includes bibliographical references and index.

Description based on print version record.

ISBN:

9780674056305

0674056302

OCLC:

1282594186