This book provides a short, critical introduction to controversies in tax policy. It emphasizes the many diverse underlying factors that drive tax policy debates and sheds light on traditional and newly emerging issues of tax policy.
This book provides a short, critical introduction to controversies in tax policy. It emphasizes the many diverse underlying factors that drive tax policy debates and sheds light on traditional and newly emerging issues of tax policy.
Steven M. Sheffrin is a professor of economics and affiliated professor of law at Tulane University.
Inhaltsangabe
List of Tables Preface 1.What Are Tax Policy Controversies About? 2.The Rise and Fall of Classic Tax Reform 3. Should We Tax Income or Consumption? 4. Do We Need a New System to Tax Multinational Corporations? 5. Competing Perspectives on Tax Fairness 6. Is the Tax System Racially Biased?7. How Can We Tax the Very Wealthy? 8. Looking Back, Looking Ahead References Index
List of Tables Preface 1.What Are Tax Policy Controversies About? 2.The Rise and Fall of Classic Tax Reform 3. Should We Tax Income or Consumption? 4. Do We Need a New System to Tax Multinational Corporations? 5. Competing Perspectives on Tax Fairness 6. Is the Tax System Racially Biased?7. How Can We Tax the Very Wealthy? 8. Looking Back, Looking Ahead References Index
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