The Ideologies of Taxation (Paperback)
  • The Ideologies of Taxation (Paperback)
zoom

The Ideologies of Taxation (Paperback)

(author), (foreword)
£53.95
Paperback 240 Pages
Published: 15/03/2010
  • We can order this from the publisher

UK delivery within 4-5 weeks

  • This item has been added to your basket

Originally published in 1961, The Ideologies of Taxation is a classic of taxation—a long-unavailable volume that remains uniquely applicable today. Louis Eisenstein starts from the idea that the tax system in a democracy is shaped by competing factions, each seeking to minimize its burden. Because few people are convinced by appeals to self-interest, factions must give reasons, which are skillfully elaborated into systems of belief or ideologies.

Eisenstein’s aim is to examine (and debunk) three major ideologies used to justify various reforms of the tax system. The ideology of ability holds that taxes should be apportioned based on ability to pay and that this is properly measured by income or wealth. The ideology of deterrents is concerned with high taxes on private enterprise—low and flat taxes are desired lest the wealthy reduce their work efforts and savings. The ideology of equity is focused on equal treatment of similarly situated individuals. Eisenstein shows, with sharp wit and an instinct for the jugular, how each of these ideologies is plagued with contradictions, incompleteness, and, in some cases, self-serving claims.

Publisher: Harvard University Press
ISBN: 9780674046115
Number of pages: 240
Dimensions: 235 x 156 mm

You may also be interested in...

Small Business Taxes Made Easy
Added to basket
Stress Free Tax Returns
Added to basket
The Myth of Ownership
Added to basket
Business Valuation and Federal Taxes
Added to basket
Getting Started in Tax Consulting
Added to basket
Federal Tax Research
Added to basket
£61.99   £15.48
Hardback
History of Income Tax
Added to basket
Regulating Infrastructure
Added to basket
Taxation: A Very Short Introduction
Added to basket

Please sign in to write a review

Your review has been submitted successfully.

env: aptum
branch: