Tax Politics and Policy [Hardcover]

Taxes are an inescapable part of life. They are perhaps the most economically consequential aspect of the relationship between individuals and their government. Understanding tax development and implementation, not to mention the political forces involved, is critical to fully appreciating and critiquing that relationship.

Tax Politics and Policyoffers a comprehensive survey of taxation in the United States. It explores competing theories of taxations role in civil society; investigates the evolution and impact of taxes on income, consumption, and assets; and highlights the role of interest groups in tax policy. This is the first book to include a separate look at sin taxes on tobacco, alcohol, marijuana, and sugar. The book concludes with a look at tax reform ideas, both old and new.

This book is written for a broad audiencefrom upper-level undergraduates to graduate students in public policy, public administration, political science, economics, and related fieldsand anyone else that has ever paid taxes.

About the Author

Part 1: Theoretical Foundations

Chapter 1: Philosophical and Constitutional Origins of Tax Policy in the United States

Chapter 2: Spirit, Content, and Impact: Principles of Tax Policy Structure and Evaluation

Chapter 3: Taxing Individual Income: Misunderstood, but Seldom Forgotten

Chapter 4: Taxing Corporate Income: Are They People, Too?

Chapter 5: Taxing Everyday Consumption: Tariffs, Excises, and Sales Taxes

Chapter 6: Taxing Sinful Consumption: Tobacco, Alcohol, Marijuana, and Sugar

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