Louis Eisenstein The Ideologies of Taxation

ISBN 13: 9780674046115

The Ideologies of Taxation

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9780674046115: The Ideologies of Taxation

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.

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About the Author:

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.

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Louis Eisenstein
Editorial: HARVARD UNIVERSITY PRESS, United States (2010)
ISBN 10: 0674046110 ISBN 13: 9780674046115
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Descripción HARVARD UNIVERSITY PRESS, United States, 2010. Paperback. Estado de conservación: New. Language: English . Brand New Book. 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. Nº de ref. de la librería AAH9780674046115

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Louis Eisenstein
Editorial: HARVARD UNIVERSITY PRESS, United States (2010)
ISBN 10: 0674046110 ISBN 13: 9780674046115
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Descripción HARVARD UNIVERSITY PRESS, United States, 2010. Paperback. Estado de conservación: New. Language: English . Brand New Book. 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. Nº de ref. de la librería AAH9780674046115

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Eisenstein, Louis
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ISBN 10: 0674046110 ISBN 13: 9780674046115
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Descripción Harvard Univ Press. Estado de conservación: BRAND NEW. BRAND NEW Softcover A Brand New Quality Book from a Full-Time Bookshop in business since 1992!. Nº de ref. de la librería 2362398

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Descripción Harvard University Press. Estado de conservación: New. Brand New. Nº de ref. de la librería 0674046110

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Descripción 2010. PAP. Estado de conservación: New. New Book. Shipped from US within 10 to 14 business days. Established seller since 2000. Nº de ref. de la librería TH-9780674046115

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Descripción Harvard University Press, 2010. PAP. Estado de conservación: New. New Book. Shipped from UK in 4 to 14 days. Established seller since 2000. Nº de ref. de la librería WH-9780674046115

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Louis Eisenstein (author), David A Weisbach (foreword)
Editorial: Harvard University Press 2010-02-16, Cambridge, Mass. |London (2010)
ISBN 10: 0674046110 ISBN 13: 9780674046115
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Descripción Harvard University Press 2010-02-16, Cambridge, Mass. |London, 2010. paperback. Estado de conservación: New. Nº de ref. de la librería 9780674046115

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Louis Eisenstein
Editorial: HARVARD UNIVERSITY PRESS, United States (2010)
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Descripción HARVARD UNIVERSITY PRESS, United States, 2010. Paperback. Estado de conservación: New. Language: English . This book usually ship within 10-15 business days and we will endeavor to dispatch orders quicker than this where possible. Brand New Book. 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. Nº de ref. de la librería BTE9780674046115

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Descripción 2010. Paperback. Estado de conservación: NEW. 9780674046115 This listing is a new book, a title currently in-print which we order directly and immediately from the publisher. Nº de ref. de la librería HTANDREE0807709

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Louis Eisenstein
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Descripción Harvard University Press. Paperback. Estado de conservación: New. New copy - Usually dispatched within 2 working days. Nº de ref. de la librería B9780674046115

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