This book is designed to be a short, critical introduction to the
controversies in tax policy. The main thesis of the book is that there
is a deeper substructure to debates about tax policy that underlie
many of the controversies. By understanding the nature of this
substructure one can place the debates about tax policy into a broader
perspective. The book elucidates this underlying architecture, drawing
on ideas from economics, law, philosophy, psychology, and political
science. It uses these tools to shed light on conventional debates on
tax policy, such as whether to tax all sources of income or instead
just tax consumption. It also touches on current and emerging debates.
These include the appropriate goals for tax reform, the most judicious
way to tax multinational corporations, our ability to tax the very
wealthy, and whether the tax system has a racial subtext.
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Produktdetaljer
ISBN
9781839984938
Publisert
2023
Utgiver
Vendor
Anthem Press (NBN)
Språk
Product language
Engelsk
Format
Product format
Digital bok
Forfatter