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.
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Produktdetaljer
ISBN
9781107272194
Publisert
2013
Utgave
1. utgave
Utgiver
Vendor
Cambridge University Press
Språk
Product language
Engelsk
Format
Product format
Digital bok
Forfatter