Then they take a detailed look at the major alternatives for tax reform, providing concise guidelines that will make clear the choices involved in tax policy. Plus ca change, plus c'est la meme chose. At ThriftBooks, our motto is: Read More, Spend Less. This book was surprisingly easy to digest. For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sally Sztrecska. 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.
In 2012, Slemrod was awarded the Daniel M. A Voter's Guide to the Tax Policy Debate. This book was surprisingly easy to digest. Any text that talks about taxation without emphasizing it social benefits and its egalitarian necessity is not worth the time spent on reading it, and, in general, any economic text that fail to place at its center the impact of its promotions on real people and their interactions outside its formulae is inherently biased against broad based relevance. About this Item: Mit Pr. Choose expedited shipping if available for much faster delivery. It is not about government expenditures; it is not about all components of the revenue structure; it is not yet another tax reform proposal; it is about the personal and corporate income tax systems.
Bibliography Includes bibliographical references and index. But these are footnotes to the main story. Yet how should the system be fixed? Careful readers will be immunized against the easy sophistries that too often masquerade as tax policy debate. It gets complicated with economic models and shit. I prefer we get it right rather than continue to put bandaids on a bleeding artery. We support a variety of open access funding models for select books, including monographs, trade books, and textbooks. However, this book is incredibly boring.
It will be a great resource for students, in school and out, and should be required reading for policy makers and journalists. As someone who loves to talk about taxes for fun and professionally, I thought the details were drab and elementary. Who should pay taxes, how should they be collected, and how do they affect the economy? The case for expenditure taxation is quite compelling on grounds of fairness. The third edition of this popular guide has been extensively revised and updated to cover all changes in tax laws through May 2003 and to reflect the most recent research and relevant data. It is an indispensable guide to the current U. I read the fourth edition published in 2008. Given its focus, the book is comprehensive.
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. It examines the criteria that should serve as guides for tax policy - fairness, the promotion of economic prosperity, and simplicity - and explores the controversies and difficulties related to each one. Elements of Fundamental Reform -- 7. Bradford Professor of Economics and Public Affairs, Woodrow Wilson school, Princeton University; Former Member, President's Council of Economic Advisors Authors Jon Bakija Jon Bakija is Associate Professor of Economics at Williams College and Visiting Associate Professor of Law at Cornell University Law School, 2007-2008. In fact, under the assumptions of some of the popular general equilibrium models, the addition of an interest tax to a pure consumption tax regime is welfare-improving.
As to the arguments for consumption taxes, try to imagine the potential havoc and civic unrest that would be unleashed by taxing every corner store purchase by 30%-50% tax, every time you buy bread, milk, or a chocolate bar, every day of the year: if people consider evasion when faced with government might, consider the length they would go to when faced with a store teller. Ross School of Business at the University of Michigan. The book then covers the key elements of various tax reform proposals, including a single rate, a clean base, and a consumption base. Slemrod and Bakija lead us quickly through an overview of the U. Stored in sealed plastic protection. Yet how should the system be fixed? He is currently the chair of the Economics department at the University of Michigan. As the access to this document is restricted, you may want to for a different version of it.
The key issue, so well posed by the authors of this book, is this: Is major tax reform required, or can the existing tax system be repaired? The book concludes with a survival kit to help the citizen cut through the propaganda that obscures the key issues in tax-reform debate. I think these programs actually have the opposite effect because income tax rates in the presence of savings plans have to be higher to raise the same revenue. The amount of policing expanses required for enforcing such a tax alone would eat up any advantage such taxation might have had. McCracken Collegiate Professor of Business Economics and Public Policy at the Stephen M. Taxes are boring as hell and the book provided the high This book is a great primer on how taxes work, why they are arranged as they are and who benefits from varying tax regimes. Yet how should the system be fixed? Slemrod and Bakija review the key elements of fundamental tax reform proposals, including a single rate, a clean base, and a consumption base. It turns out, however, that with a labor-leisure choice, this is no longer true.
The authors favor a repair of the income tax system together with the possible introduction of a national consumption-based value-added tax. We have no references for this item. The E-mail message field is required. They complain that taxes are too high, complicated, difficult, unfair and sometimes intrusive to enforce. The authors are extraordinarily careful to say what the book is and is not about. We may ship the books from Asian regions for inventory purpose. In Taxing Ourselves, Joel Slemrod and Jon Bakija offer a guide to the tax reform debate in clear, nontechnical language without misleading the reader with o A majority of Americans are dissatisfied with the current income tax system.
Dust jacket quality is not guaranteed. Building a Better Income Tax -- 9. Tax burden tables are often used to summarize what is known about the incidence of taxes but the concept - the incidence of any broad-based tax - is not well defined. Physicians routinely prescribe treatises on taxation for insomnia. Slemrod and Bakija review the key elements of fundamental tax reform proposals, including a single rate, a clean base, and a consumption case.