001478883 000__ 04840nam\a22008535i\4500 001478883 001__ 1478883 001478883 003__ DE-B1597 001478883 005__ 20231026035001.0 001478883 006__ m\\\\\o\\d\\\\\\\\ 001478883 007__ cr\un\nnnunnun 001478883 008__ 221201t20102010mau\\\\\o\\d\z\\\\\\eng\d 001478883 020__ $$a9780674056305 001478883 0247_ $$a10.4159/9780674056305$$2doi 001478883 035__ $$a(DE-B1597)613928 001478883 035__ $$a(OCoLC)1294424051 001478883 040__ $$aDE-B1597$$beng$$cDE-B1597$$erda 001478883 0410_ $$aeng 001478883 044__ $$amau$$cUS-MA 001478883 072_7 $$aBUS064000$$2bisacsh 001478883 08204 $$a336.200973 001478883 1001_ $$aEisenstein, Louis, $$eauthor.$$4aut$$4http://id.loc.gov/vocabulary/relators/aut 001478883 24514 $$aThe Ideologies of Taxation /$$cLouis Eisenstein. 001478883 264_1 $$aCambridge, MA : $$bHarvard University Press, $$c[2010] 001478883 264_4 $$c©2010 001478883 300__ $$a1 online resource (240 p.) 001478883 336__ $$atext$$btxt$$2rdacontent 001478883 337__ $$acomputer$$bc$$2rdamedia 001478883 338__ $$aonline resource$$bcr$$2rdacarrier 001478883 347__ $$atext file$$bPDF$$2rda 001478883 50500 $$tFrontmatter -- $$tContents -- $$tForeword -- $$tPreface -- $$tCHAPTER 1 Groups, Interests, and Ideologies -- $$tCHAPTER 2 The Troubled Creed of Ability -- $$tCHAPTER 3 The Dissolution of an Ideal -- $$tCHAPTER 4 The Ideology of Barriers and Deterrents -- $$tCHAPTER 5 By Incentives Possessed -- $$tCHAPTER 6 The Special Deduction for Imaginary Costs -- $$tCHAPTER 7 The Wondrous Ways of Equity -- $$tCHAPTER 8 What Is a Loophole? -- $$tCHAPTER 9 The Pursuit of the Public Interest -- $$tCHAPTER 10 A Restrained Conclusion -- $$tNotes -- $$tIndex 001478883 506__ $$aAccess limited to authorized users. 001478883 520__ $$aOriginally 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. 001478883 538__ $$aMode of access: Internet via World Wide Web. 001478883 546__ $$aIn English. 001478883 5880_ $$aDescription based on online resource; title from PDF title page (publisher's Web site, viewed 01. Dez 2022) 001478883 650_0 $$aTaxation$$zUnited States. 001478883 650_7 $$aBUSINESS & ECONOMICS / Taxation / General.$$2bisacsh 001478883 655_0 $$aElectronic books 001478883 7001_ $$aWeisbach, David A., $$econtributor.$$4ctb$$4https://id.loc.gov/vocabulary/relators/ctb 001478883 77308 $$iTitle is part of eBook package:$$dDe Gruyter$$tHUP eBook Package Archive 1893-1999$$z9783110442212 001478883 77308 $$iTitle is part of eBook package:$$dDe Gruyter$$tHarvard University Press eBook Package Backlist 2000-2013$$z9783110442205 001478883 852__ $$bebk 001478883 85640 $$3De Gruyter$$uhttps://univsouthin.idm.oclc.org/login?url=https://www.degruyter.com/isbn/9780674056305$$zOnline Access 001478883 909CO $$ooai:library.usi.edu:1478883$$pGLOBAL_SET 001478883 912__ $$a978-3-11-044220-5 Harvard University Press eBook Package Backlist 2000-2013$$c2000$$d2013 001478883 912__ $$a978-3-11-044221-2 HUP eBook Package Archive 1893-1999$$c1893$$d1999 001478883 912__ $$aEBA_BACKALL 001478883 912__ $$aEBA_CL_LAEC 001478883 912__ $$aEBA_EBACKALL 001478883 912__ $$aEBA_EBKALL 001478883 912__ $$aEBA_ECL_LAEC 001478883 912__ $$aEBA_EEBKALL 001478883 912__ $$aEBA_ESSHALL 001478883 912__ $$aEBA_ESTMALL 001478883 912__ $$aEBA_PPALL 001478883 912__ $$aEBA_SSHALL 001478883 912__ $$aEBA_STMALL 001478883 912__ $$aGBV-deGruyter-alles 001478883 912__ $$aPDA11SSHE 001478883 912__ $$aPDA12STME 001478883 912__ $$aPDA13ENGE 001478883 912__ $$aPDA17SSHEE 001478883 912__ $$aPDA18STMEE 001478883 912__ $$aPDA5EBK 001478883 980__ $$aBIB 001478883 980__ $$aEBOOK 001478883 982__ $$aEbook 001478883 983__ $$aOnline