The Ideologies of Taxation
 |
|
Описание:
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. Eisensteinshows, with sharp...Похожие книги
 | Essentials of Capacity Management Автор: Reginald Tomas Yu-Lee Год: 2002 |
 | Corporate Tax Год: 2011 |
 | Case Studies in Increased Sales Автор: Susumu Miura Год: 1989 |
 | Personality and Intellectual Competence Автор: Tomas Chamorro-Premuzic Год: 2005 |
 | First Look at ADO.NET and System Xml v 2.0 Автор: Alex Homer, Dave Sussman, Mark Fussell Год: 2003 |
 | Cat (Reaktion Books - Animal) Автор: Katharine M. Rogers Год: 2006 |