Taxing behavior deemed "politically incorrect" has long been a convenient way for politicians to fund programs benefiting special interest groups, to the public's disadvantage. Government policy toward various foods, drugs, tobacco and alcohol, for example, has been locked into a regulatory cycle of tax and taboo. And the products subjected to excise and other "selective" taxation have varied from soft drinks, fishing gear, and margarine to airline tickets, telephone calls, and gasoline.
Taxing Choices: The Politics of Tax Reform
This book seeks answers to those questions through close attention to the Symes case, where class and gender interests clashed over the tax treatment of childcare.
As with their other casebooks, the authors have structured this book with self-contained chapters featuring a set of problems, assignments to pertinent Code and Regulation provisions, an overview of the chapter topic, edited cases, and ...
Philosophy books on taxation or public finance simply do not exist. The Philosophy of Taxation and Public Finance is different.
Should governments use regulations to force private parties to provide public goods or should taxes support the direct provision of public services?
Obesity and Taxes. Why Government Cannot Make You Thinner
Conlan, Timothy J., Margaret T. Wrightson, and David R. Beam. 1990. Taxing Choices: The Politics of Tax Reform. ... National Tax Journal 54: 829–51. Desai, Mihir A., C. Fritz Foley, and James R. Hines Bibliography 509.
The author was inspired to write the book after her client for whom she had just prepared a 20-year cash flow projection, died suddenly of cancer at the age of 57.
Specifically, the reference here is to the concept of justice that is advanced in several recent papers by John Rawls. See Rawls, “Justice as Fairness,” Philosophical Review, LXVII (April, 1958), 164-94; “Constitutional Liberty and the ...
Income from corporate and noncorporate firms is treated very differently under the tax law. To what degree do firms change their form of organization in response? Since the relative tax...