Taxing Ourselves: A Citizen's Guide to the Debate Over Taxes
"Citizens should read Taxing Ourselves before casting their votes in local, state, and national elections. Politicians should read Taxing Ourselves before taxing us."
—Richard C. Schiming, Business Library Review
To follow the debate over tax reform, the interested citizen is forced to choose between misleading sound bites and academic treatises. Taxing Ourselves bridges the gap between the two by presenting in clear nontechnical language the key issues in tax reform: who should pay taxes, how taxes affect the economy, and whether to reform or replace the current tax system. The authors discuss various alternative proposals in detail, including the flat tax and the sales tax, but they are not advocates for any of them; instead, they provide readers with the knowledge and the tools—including an informative overview of the U.S. tax system and an invaluable voter's guide to the tax policy debate—to make their own informed choices about how we should tax ourselves.
The third edition of this popular guide has been extensively revised and updated to cover all changes in tax laws through May 2003 and to reflect the most recent research and relevant data. It also provides new or expanded treatment of issues in the current debate, including tax cuts and whether they stimulate the economy, savings incentives, double taxation of corporate income, the estate tax, corporate tax shelters, and the economic and political effects of budget deficits.
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Complaints about the Current Tax System
A Different Way to Tax
Objections to Radical Reform
Changes in the Context of the Current System
The Need for Objective Analysis
An Overview of the US Tax System
Elements of Fundamental Reform
A Single Rate
A Consumption Base
A Clean Tax Base
What Are the Alternatives?
How the Consumption Tax Plans Work
At What Rate?
Historical Perspectives on the US Tax System
Personal Income Taxation
Basic Features of the US Corporate Income Tax
The Social Security Payroll Tax
Estate and Gift Taxes
Equal Treatment of Equals
Taxes and Economic Prosperity
Taxes and the Business Cycle
Budget Deficits and Surpluses
How Much Should Government Do?
Tax Cuts to Force Spending Cuts versus Surpluses to Prepare for an Aging Population
A First Cut at the Evidence
Simplicity and Enforceability
What Makes a Tax System Complicated?
Evasion and Enforcement
What Facilitates Enforcement?
Simplicity and Enforceability of the Consumption Tax Plans
Distributional Effects of the Consumption Tax Alternatives
Economic Effects of Consumption Tax Plans
Starting from Here
Eliminating the Double Taxation of Corporate Income
Corporate Welfare and Corporate Tax Shelters
Savings Incentives in the Income Tax
The Estate Tax
Simplifying the Income Tax
Technological Improvements and the Promise of a ReturnFree System
Ideas for Fundamental Income Tax Reform
Combining a VAT with Income Taxation
A Voters Guide to the Tax Policy Debate
Tax Cuts as a Trojan Horse
Fairness Is a Slippery Concept but an Important One
The Tax System Can Be Improved
Other editions - View all
Taxing Ourselves: A Citizen's Guide to the Debate over Taxes
Joel Slemrod,Jon Bakija
Limited preview - 2008
20 percent after-tax alternative minimum tax amount assets average tax rate benefits billion budget deficits capital gains capital income changes chapter compliance consume consumption tax corporate income tax cost current system depreciation discussed distribution dividends dollar earned economic economists effect eliminating employer enforcement equity estate tax estimate example exemption flat tax high-income higher tax impact incentive income tax rates income tax system increase individual inflation interest rates investment issue itemized deductions labor income less lower marginal tax rates married couple payments percent of GDP percentage personal income tax plans problem progressive progressive tax proposals reduce retail sales tax single rate spending standard deduction tax base tax burden tax code tax credit tax cut tax liability tax policy tax reform tax returns tax shelters taxable income taxation taxpayers tion value added tax wage tax wealth