This book looks at the way we tax the poor in the United States, particularly in the American South, where poor families are often subject to income taxes, and where regressive sales taxes apply even to food for home consumption. Katherine S. Newman and Rourke L. O’Brien argue that these policies contribute in unrecognized ways to poverty-related problems like obesity, early mortality, the high school dropout rates, teen pregnancy, and crime. They show how, decades before California’s passage of Proposition 13, many southern states implemented legislation that makes it almost impossible to raise property or corporate taxes, a pattern now growing in the western states. Taxing the Poor demonstrates how sales taxes intended to replace the missing revenue—taxes that at first glance appear fair—actually punish the poor and exacerbate the very conditions that drove them into poverty in the first place.
Hall, Peter, and David Soskice. 2001. Varieties of Capitalism: The Institutional Foundations of Comparative Advantage. Oxford: Oxford University Press. Hall, Robert, and Alvin Rabushka. 1981. The Flat Tax. Stanford: Hoover Institution.
Nevertheless, in general the authors find that gasoline taxes become more progressive as the income of the country in question decreases. This book provides strong arguments for the proponents of environmental taxation.
This book presents a selection of essays on public finance, which is concerned with taxation, income maintenance, and social security, with emphasis on the analysis of policy alternatives to improve tax and transfer systems.
Against a backdrop of systemic corporate tax avoidance, widespread use of tax havens, persistent pressures to embrace austerity policies, and growing gaps between the rich and poor, this book encourages readers to understand fiscal policy ...
This book analyses both the political origins of this increase and its consequences for the labour market.
This unique volume helps fill that void of uncertainty. The Commitment to Equity Handbook examines both the theory and the practical methods that determine the impact of taxation and public spending on inequality and poverty.
This is the first book to give a collective treatment of philosophical issues relating to tax. The tax system is central to the operation of states and to the ways in which states interact with individual citizens.
Those who left tended to be younger, fitter and more able, weakening the pool of labour left behind while reducing the rate income in those areas, worsening the ability of local councils to deal with already challenging ...
Blending history and cutting-edge economic analysis, Emmanuel Saez and Gabriel Zucman offer a comprehensive view of America’s tax system alongside a visionary, democratic, and practical reinvention of taxes.
They are not alone in arguing from a fallacious assumption that was caustically analyzed by Karl Pearson half a century ago.18 The crucial point is that if the several determinants are indeed substantially intercorrelated with each ...