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The Ideologies of Taxation

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The Ideologies of Taxation

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Paperback

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The Ideologies of Taxation by Louis Eisenstein
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Description

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.

Author Biography

Louis Eisenstein was a partner in the Washington, D.C. law firm of Arnold, Fortas, and Porter, where he specialized in federal taxation. David A. Weisbach is Walter J. Blum Professor of Law, The University of Chicago.
Release date Australia
February 16th, 2010
Contributor
Foreword by David A. Weisbach
Country of Publication
United States
Imprint
Harvard University Press
Pages
240
Dimensions
155x235x18
ISBN-13
9780674046115
Product ID
3907896

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