Looking for an examination copy?
If you are interested in the title for your course we can consider offering an examination copy. To register your interest please contact firstname.lastname@example.org providing details of the course you are teaching.
Why have Americans severely limited the estate and gift tax – ostensibly targeted at only the very wealthy – but greatly expanded the subsidies to low-wage workers through the Earned Income Tax Credit, now the single largest poverty program in the country? Why do people hate the property tax so much, yet seemingly revolt against it only during periods of economic change? Why are some groups of taxpayers more obedient to the tax authorities than others, even when they face the same enforcement regime? These puzzling questions all revolve around perceptions of tax fairness. Is the public simply inconsistent? A sympathetic and unified explanation for these attitudes is based on understanding the everyday psychology of fairness and how it comes to be applied in taxation. This book demonstrates how a serious consideration of “folk justice” can deepen our understanding of how tax systems actually function and how they can perhaps be reformed.Read more
- Combines principles of economics, philosophy, psychology and taxation
- Written by a leading expert on taxation
- Suitable for both academic and general audiences
Reviews & endorsements
"… offers a fresh perspective on many longstanding - and notoriously nettlesome - tax policy questions, and does so in an engaging and accessible style."
Kirk J. Stark, National Tax Journal
Not yet reviewed
Be the first to review
Review was not posted due to profanity×
- Date Published: October 2013
- format: Paperback
- isbn: 9780521148054
- length: 258 pages
- dimensions: 229 x 152 x 14 mm
- weight: 0.36kg
- contains: 2 b/w illus. 12 tables
- availability: In stock
Table of Contents
1. Approaching tax fairness
2. The foundations of folk justice
3. Fairness and the property tax
4. Should we redistribute income through taxation?
5. Why do people pay taxes?
6. Desert, equity theory, and taxation
7. Concluding perspectives.
Sorry, this resource is locked
Please register or sign in to request access. If you are having problems accessing these resources please email email@example.comRegister Sign in
You are now leaving the Cambridge University Press website. Your eBook purchase and download will be completed by our partner www.ebooks.com. Please see the permission section of the www.ebooks.com catalogue page for details of the print & copy limits on our eBooks.Continue ×