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The Ideologies of Taxation, by Louis Eisenstein
Free PDF The Ideologies of Taxation, by Louis Eisenstein
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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.
- Sales Rank: #451554 in Books
- Brand: Brand: Harvard University Press
- Published on: 2010-04-30
- Released on: 2010-02-16
- Original language: English
- Number of items: 1
- Dimensions: 9.10" h x .70" w x 6.10" l, .75 pounds
- Binding: Paperback
- 240 pages
- Used Book in Good Condition
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.
Most helpful customer reviews
3 of 3 people found the following review helpful.
Best Book On Taxes -- Ever
By Lindsay Martin
I was introduced to this book by a buddy at work. We are tax lawyers, so it was sort of something we think about frequently. His copy was from a mimeograph machine, so I went out and got us both vintage editions that were decommissioned from law libraries. The book is a masterpiece. And it's funny. There is an insight and wit that informs the book that is unparalleled in the field. The introduction of this paperback is perfectly timed as the Obama Administration and a Republican Congress struggle with the issue of tax policy -- which, as readers of this volume will know is all about politics. This is the most insightful book on tax politics ever written. Highly recommended.
0 of 0 people found the following review helpful.
Important book!
By Lauralee A Matthews
Read this and never complain again about taxes.
Democracy is you! Only you can change it! Fascinating history relevant today.
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