Tax Fairness and Folk Justice

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Beschreibung

Informationen zum Autor Steven M. Sheffrin is a Professor of Economics and the Executive Director of the Murphy Institute at Tulane University. He is the author and co-author of several books! including Property Taxes and Tax Revolts (with Arthur O'Sullivan and Terri A. Sexton! Cambridge University Press! 2007) and Rational Expectations! 2nd edition (Cambridge University Press! 1996). His articles have appeared in numerous scholarly journals! including the American Economic Review! the Quarterly Journal of Economics! the Journal of Economic Perspectives! the Review of Economics and Statistics! the National Tax Journal! the Journal of International Economics! the Journal of Finance! the Journal of Monetary Economics! and the International Economic Review. He received his PhD from the Massachusetts Institute of Technology. Klappentext Demonstrates how a serious consideration of 'folk justice' can deepen our understanding of how tax systems function and how they can perhaps be reformed. Advance praise: 'A fabulous book! Filled with insights on a crucially important, but underexplored, aspect of tax policy. This book should be required reading for anyone interested in the politics or sociology of taxation.' David Gamage, University of California, Berkeley Advance praise: 'Steve Sheffrin brings together insights from social psychology and philosophy to reconcile how economists think about tax fairness with how everyone else does. It is a fascinating ride, well worth taking, that draws on the author's familiarity with modern economics and with the details of tax systems. Sheffrin's argument that many key features of the tax system are best explained through understanding folk justice concepts is compelling and should be taken seriously by all students of taxation.' Joel Slemrod, University of Michigan Advance praise: 'Proposals for tax legislation ideally should reflect an understanding of both academic research and public opinion, but few scholars address the connection between the two. Steven Sheffrin's creative approach, equally respectful of expert analysis and ordinary citizens' views of tax fairness, provides new insights into the elements of successful policy reform.' Joan Youngman, Lincoln Institute of Land Policy Zusammenfassung Much of the discussion of tax fairness today focuses on distribution - who gets what. But this is too limited a focus. This book demonstrates how an understanding of 'folk justice' can deepen our understanding of how tax systems actually work and how they might potentially be reformed. Inhaltsverzeichnis Preface; 1. Approaching tax fairness; 2. The foundations of folk justice; 3. Fairness and the property tax; 4. Should we redistribute income through taxation?; 5. Why do people pay taxes?; 6. Desert! equity theory! and taxation; 7. Concluding perspectives. ...

Autorentext

Steven M. Sheffrin is a professor of economics and the Executive Director of the Murphy Institute at Tulane University. He is the author and co-author of several books, including Property Taxes and Tax Revolts (with Arthur O'Sullivan and Terri A. Sexton, Cambridge University Press, 2007) and Rational Expectations (Cambridge University Press, second edition, 1996). His articles have appeared in numerous scholarly journals, including the American Economic Review, the Quarterly Journal of Economics, the Journal of Economic Perspectives, the Review of Economics and Statistics, the National Tax Journal, the Journal of International Economics, the Journal of Finance, the Journal of Monetary Economics, and the International Economic Review. He received his PhD from the Massachusetts Institute of Technology.



Klappentext

Demonstrates how a serious consideration of 'folk justice' can deepen our understanding of how tax systems function and how they can perhaps be reformed.



Zusammenfassung
Much of the discussion of tax fairness today focuses on distribution - who gets what. But this is too limited a focus. This book demonstrates how an understanding of 'folk justice' can deepen our understanding of how tax systems actually work and how they might potentially be reformed.

Inhalt

Preface; 1. Approaching tax fairness; 2. The foundations of folk justice; 3. Fairness and the property tax; 4. Should we redistribute income through taxation?; 5. Why do people pay taxes?; 6. Desert, equity theory, and taxation; 7. Concluding perspectives.

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Produktinformationen

Titel
Tax Fairness and Folk Justice
Autor
EAN
9780521148054
ISBN
978-0-521-14805-4
Format
Kartonierter Einband
Herausgeber
Cambridge University Press
Genre
Wirtschaft
Anzahl Seiten
258
Gewicht
366g
Größe
H228mm x B155mm x T15mm
Jahr
2013
Untertitel
Englisch
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