Title
The Ideologies of Taxation / Louis Eisenstein.
ISBN
9780674056305
Published
Cambridge, MA : Harvard University Press, [2010]
Copyright
©2010
Language
English
Language Note
In English.
Description
1 online resource (240 p.)
Other Standard Identifiers
10.4159/9780674056305 doi
Dewey Decimal Classification
336.200973
Summary
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.
Access Note
Access limited to authorized users.
System Details Note
Mode of access: Internet via World Wide Web.
Digital File Characteristics
text file PDF
Source of Description
Description based on online resource; title from PDF title page (publisher's Web site, viewed 01. Dez 2022)
Frontmatter
Contents
Foreword
Preface
CHAPTER 1 Groups, Interests, and Ideologies
CHAPTER 2 The Troubled Creed of Ability
CHAPTER 3 The Dissolution of an Ideal
CHAPTER 4 The Ideology of Barriers and Deterrents
CHAPTER 5 By Incentives Possessed
CHAPTER 6 The Special Deduction for Imaginary Costs
CHAPTER 7 The Wondrous Ways of Equity
CHAPTER 8 What Is a Loophole?
CHAPTER 9 The Pursuit of the Public Interest
CHAPTER 10 A Restrained Conclusion
Notes
Index
