Why have Americans severely limited the estate and gift tax - ostensibly targeted at only the very wealthy - but greatly expanded the subsidies to low-wage workers through the Earned Income Tax Credit, now the single largest poverty program in the country? Why do people hate the property tax so much, yet seemingly revolt against it only during periods of economic change? Why are some groups of taxpayers more obedient to the tax authorities than others, even when they face the same enforcement regime? These puzzling questions all revolve around perceptions of tax fairness. Is the public simply inconsistent? A sympathetic and unified explanation for these attitudes is based on understanding the everyday psychology of fairness and how it comes to be applied in taxation. This book demonstrates how a serious consideration of 'folk justice' can deepen our understanding of how tax systems actually function and how they can perhaps be reformed.
Les mer
Preface; 1. Approaching tax fairness; 2. The foundations of folk justice; 3. Fairness and the property tax; 4. Should we redistribute income through taxation?; 5. Why do people pay taxes?; 6. Desert, equity theory, and taxation; 7. Concluding perspectives.
Les mer
'A fabulous book! Filled with insights on a crucially important, but underexplored, aspect of tax policy. This book should be required reading for anyone interested in the politics or sociology of taxation.' David Gamage, University of California, Berkeley
Les mer
Demonstrates how a serious consideration of 'folk justice' can deepen our understanding of how tax systems function and how they can perhaps be reformed.
Produktdetaljer
ISBN
9780521195621
Publisert
2013-10-31
Utgiver
Vendor
Cambridge University Press
Vekt
520 gr
Høyde
231 mm
Bredde
155 mm
Dybde
20 mm
Aldersnivå
P, 06
Språk
Product language
Engelsk
Format
Product format
Innbundet
Antall sider
264
Forfatter