The Resource The ideologies of taxation

The ideologies of taxation

Label
The ideologies of taxation
Title
The ideologies of taxation
Creator
Subject
Language
eng
Summary
This book is a classic of taxation. The author 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. The author'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. The author shows how each of these ideologies is plagued with contradictions, incompleteness, and, in some cases, self-serving claims
Index
no index present
Language note
English
Literary form
non fiction
Label
The ideologies of taxation
Publication
Extent
vii, 263 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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