E-Book, Englisch, 166 Seiten, EPUB, Format (B × H): 152 mm x 229 mm, Gewicht: 453 g
Social, Legal and Economic Foundations
E-Book, Englisch, 166 Seiten, EPUB, Format (B × H): 152 mm x 229 mm, Gewicht: 453 g
Reihe: Anthem Critical Introductions
ISBN: 978-1-83998-493-8
Verlag: Anthem Press
Format: EPUB
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)
Economic principles shape some of the foundations for the debates, particularly with regard to the question of whether income taxes should be structured with a broad base and low rates, and whether the appropriate base of taxation should be consumption or income. Legal and administrative issues provide another foundation for tax policy, as certain structural features of the tax system—the separate existence of corporations and the realization principle for income—constrain the set of feasible tax policies. To understand tax fairness, one must delve into philosophy and psychology. A key debate is whether we view taxation just through a purely distributional lens (who gets what) or must we think about notions of process and deservingness to make sense of debates on tax fairness.
The book uses these tools to shed light on these issues as well as on the most current 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.
Autoren/Hrsg.
Weitere Infos & Material
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