Taxing Ourselves - 2nd Edition by Joel Slemrod
A Citizen's Guide to the Great Debate over Tax Reform

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A majority of Americans are dissatisfied with the current income tax system. They complain that taxes are too high, complicated, difficult, unfair, and sometimes intrusive to enforce. Yet how should the system be fixed? In Taxing Ourselves, Joel Slemrod and Jon Bakija offer a guide to the tax reform debate in clear, nontechnical language without misleading the reader with oversimplifications. The second edition takes account of tax developments through 1998, examines recent research on the economic impact of taxation, and includes a new appendix containing the key statistics on the U.S. tax system throughout its history.

The book gives a historical perspective on taxation in the United States along with a concise description of our current federal income tax system. It reviews basic criteria by which tax policy should be judged and examines how the tax burden is distributed and what is known about the economic effects of taxation. The book then covers the key elements of various tax reform proposals, including a single rate, a clean base, and a consumption base. The book closes with a voter's guide to tax reform for the concerned citizen to keep handy when the rhetoric heats up—as it inevitably will during the 2000 presidential campaign—to help separate fact from fiction and reality from campaign promises.

About Joel Slemrod

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Joel Slemrod is the Paul W. McCracken Collegiate Professor of Business Economics and Public Policy at the Stephen M. Ross School of Business at the University of Michigan, and also serves as Director of the Office of Tax Policy Research, an interdisciplinary research center housed at the Ross School. Professor Slemrod was a National Fellow at the Hoover Institution and in 1984 85 was the senior staff economist for tax policy at the President's Council of Economic Advisers. He has also been a consultant to the U.S. Department of Treasury, the Canadian Department of Finance, the New Zealand Department of Treasury, the South African Ministry of Finance, the World Bank, and the OECD. He is a member of the Joint Committee on Taxation Revenue Estimating Board and has testified before the Congress on domestic and international taxation issues. From 1992 to 1998 Professor Slemrod was editor of the National Tax Journal. He is the editor or co-editor of ten books, and is co-author with Jon Bakija of Taxing Ourselves: A Citizen's Guide to the Debate over Taxes, now in its third edition. Jon Bakija is Associate Professor of Economics at Williams College and Visiting Associate Professor of Law at Cornell University Law School, 2007-2008.
Published September 1, 1996 by Mit Pr. 299 pages
Genres: Business & Economics, Political & Social Sciences, Professional & Technical, Law & Philosophy. Non-fiction

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