Behind Tax Policy Controversies - Social, Legal and Economic Foundations

This book provides a short, critical introduction to controversies in tax policy. It emphasizes the many diverse underlying factors that drive tax policy debates and sheds light on traditional and newly emerging issues of tax policy.

List of contents

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

About the author

Steven M. Sheffrin is a professor of economics and affiliated professor of law at Tulane University.

Product details

• Authors: Steven Sheffrin, Sheffrin Steven
• Publisher: Anthem Press
• Languages: English
• Product format: Hardback
• Released: 31.03.2023
• EAN: 9781839984914
• ISBN: 978-1-83998-491-4
• No. of pages: 166
• Series: Anthem Critical Introductions
• Subjects: Guides > Law, job, finance > Taxes; Social sciences, law, business > Law > International law, foreign law; BUSINESS & ECONOMICS / Taxation / General, POLITICAL SCIENCE / Public Policy / Economic Policy, LAW / Taxation, Taxation, Central / national / federal government policies, Public finance and taxation, Personal tax, philosophy; psychology; and political science