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Written for ordinary mortals, not accountants or other tax experts, Tax Reform provides a brief historical portrait of the U.S. tax system, with emphasis on the 20th century, and details the long history of tax revolts.

Tax Reform thoroughly examines the fundamentals of tax reform options, explains the political and public relations difficulties of tax reform, and reviews such current proposals as the flat tax, the value added tax, the green tax, and a national sales tax. The work concludes with an annotated bibliography of books, articles, films, and online resources.

Tabla de contenidos provista por Syndetics

• Preface(p. xi)
• 1 Introduction(p. 1)
• Understanding Taxes(p. 1)
• Nature of Taxation: What Is a Tax?(p. 1)
• Goals of Taxation(p. 2)
• Types of Taxes(p. 4)
• Tax Base and Tax Rate(p. 11)
• Principles of Taxation(p. 14)
• Equity Issues (Fairness)(p. 17)
• The U.S. Tax System(p. 19)
• Sources of Tax Law(p. 20)
• National Tax Policy(p. 21)
• The Political Process(p. 23)
• Tax Administration(p. 26)
• A Brief History of the U.S. Tax System(p. 27)
• The Federal Income Tax(p. 36)
• Income and Exclusions(p. 37)
• Treatment of Individuals(p. 40)
• Deductions(p. 40)
• Business Taxation(p. 40)
• Taxation of Investment Income(p. 41)
• State Tax Systems(p. 42)
• Complexity and Multiple Taxation(p. 42)
• Historical Overview(p. 44)
• Modern State Tax Systems(p. 45)
• Multistate Taxation(p. 48)
• Unitary Taxation(p. 50)
• Local Taxation(p. 52)
• Local Property Tax(p. 52)
• School Funding Reform(p. 55)
• Federal Tax Reform(p. 57)
• Criticisms of Current Tax System(p. 57)
• Difficulties Implementing Tax Reform(p. 60)
• Tax Reform Lessons: The Marriage Penalty(p. 62)
• Federal Tax Reform Options(p. 64)
• Incremental versus Fundamental Tax Reform(p. 64)
• Goals of Reform(p. 65)
• Alternatives to the Income Tax(p. 68)
• How to Judge the Alternatives(p. 73)
• 2 Chronology(p. 77)
• 3 Biographical Sketches(p. 115)
• 4 Documents(p. 129)
• Potential Impact of Alternative Taxes on Taxpayers and Administrators(p. 129)
• Background(p. 131)
• Results in Brief(p. 134)
• Major Design Differences among Alternative Tax Systems(p. 136)
• Implications of the Alternative Tax Systems for Taxpayer Compliance Burden and Tax Administration(p. 139)
• Transition to a New Tax System(p. 145)
• Other Issues(p. 145)
• Overview of Alternative Tax Systems and Design Issues(p. 146)
• The Dozen Largest Tax Expenditures(p. 159)
• Flat Tax Questions and Answers(p. 161)
• Excerpts from Progress and Poverty(p. 170)
• Chapter 22 Changes Wrought in Economic and Social Life(p. 170)
• Chapter 23 The Master Motive of Human Action(p. 174)
• Treasury Deputy Assistant Secretary (Tax Analysis) Leonard Burman Testimony before the House Committee on Ways and Means Subcommittee on Oversight(p. 180)
• Better America Bonds(p. 181)
• Brownfields Remediation Costs(p. 183)
• Energy Efficiency and the Environment(p. 184)
• Environmental Benefits of the Proposal(p. 190)
• Conclusion(p. 191)
• Comprehensive Tax Reform: Effects on the Macroeconomy(p. 192)
• The Effect of Tax Reform on Saving(p. 193)
• The Effect of Tax Reform on Capital Flows and Domestic Investment(p. 195)
• The Effect of Tax Reform on Labor(p. 200)
• The Effect of Tax Reform on Economic Output(p. 204)
• The Effect of Tax Reform on Interest Rates(p. 206)
• Conclusion(p. 209)
• Notes(p. 210)
• Comprehensive Tax Reform: Effects on Economic Efficiency(p. 213)
• Economic Efficiency and Tax Policy(p. 213)
• Would a Switch to a Consumption-Based Tax Enhance Economic Efficiency?(p. 214)
• Estimating the Gains in Efficiency from a Proportional Consumption-Based Tax(p. 217)
• What Accounts for the Gains in Efficiency from a Proportional Consumption-Based Tax?(p. 222)
• Evidence from Other Studies(p. 226)
• Conclusion(p. 227)
• Notes(p. 228)
• Fundamental Tax Reform and Macroeconomic Performance(p. 232)
• Introduction(p. 232)
• The Model(p. 234)
• The Impact of Fundamental Tax Reform on Macroeconomic Variables(p. 239)
• Shortcomings of the Model(p. 241)
• What Accounts for the Differences in Results among Models?(p. 243)
• Conclusion(p. 246)
• Notes(p. 247)
• References(p. 249)
• 5 Quotations(p. 251)
• 6 Directory of Organizations and Associations(p. 267)
• 7 Selected Print Resources(p. 277)
• Selected Books on Tax Reform(p. 278)
• Selected Scholarly Articles on Tax Reform(p. 280)
• Selected Popular Press Articles on Tax Reform(p. 286)
• 8 Selected Nonprint Resources(p. 287)
• Vidoetapes(p. 287)
• Internet Resources(p. 290)
• Proprietary Databases(p. 290)
• Free Web Sites(p. 290)
• Glossary(p. 295)
• Index(p. 309)
• About the Author(p. 321)

Reseñas proporcionadas por Syndetics

Library Journal Review

Jurinski's (attorney and law, Univ. of Portland; Religion in the Schools) update of his 2000 edition (LJ 2/1/2001) discusses history and background and federal, state, and local issues; he also offers a chronology with long, narrative entries describing events from 1607 to 2011; biographies; data and documents; and listings of relevant organizations and resources. Omitted in this edition is the quotations chapter that appeared in the earlier work, which detailed such sayings as the one regarding death and taxes. The "Data and Documents" chapter is now one-third its previous size. The 21 biographies include profiles of Adam Smith, Alexander Hamilton, and Presidents Franklin D. Roosevelt, John F. Kennedy, Ronald Reagan, George H.W. Bush, and George W. Bush; while there is no biographical entry for President Obama, his administration's tax reforms are detailed. The volume is informative and resolutely non-partisan. For instance, the Tea Party is defined but Grover Norquist and his "No Tax Increase" pledge is not. VERDICT Very useful for those who want a quick and thorough introduction to an often-arcane subject.-Janice Dunham, John Jay Coll., CUNY, New York (c) Copyright 2012. Library Journals LLC, a wholly owned subsidiary of Media Source, Inc. No redistribution permitted.

CHOICE Review

Jurinski (tax attorney and associate professor, Univ. of Portland) has assembled an impressive array of sources relevant to US federal tax reform, a topic of much current debate. He provides some history, some principles for tax analysis, and a short overview of the basics of the system. He then briefly summarizes, mostly correctly, the major reform options (national retail sales tax, value added tax, personal consumption tax, flat tax, and some others), not enough for any real analysis but an introduction for someone unfamiliar with the topics. The next section looks at somewhat related tax questions, including state, local, and environmental taxes. Nothing goes much beyond a few paragraphs, only enough to possibly stimulate a reader to do more serious investigation. The second half of the book is more useful. It includes a chronology of American taxation starting from the 1600s; a summary of tax data and documents with sourcing for more investigation; a directory of tax organizations with descriptions and contact information for each; a listing of other resources; and a glossary. Jurinski also includes brief biographies of various individuals involved in past and present federal tax reform activities, a section that does not contribute much. Summing Up: Recommended. Lower-division undergraduate students and general readers. J. L. Mikesell Indiana University--Bloomington

Booklist Review

Like others in the Contemporary World Issues series, this timely volume combines background and reference information.Three for the Reference Shelf, by Mary Ellen Quinn That some of the many reference titles on mystery and detective fiction should be limited in focus is no surprise, given the detail-driven nature of the genre and its fans. Here we review two new titles that cut wide swaths through narrow paths. Who would have thought that there was enough to say about Bulldog Drummond, that James Bond precursor, to fill an encyclopedia? Or that there were so many mysteries set on college campuses? We've also thrown in a new reference tool devoted to Edgar Allan Poe, often hailed as the inventor of the modern detective story.

Notas de autor provistas por Syndetics

James John Jurinski is a tax attorney and a law instructor at the University of Portland, Portland, OR. He is the author of ABC CLIO's Religion in the Schools: A Reference Handbook and Religion on Trial: A Handbook with Cases, Laws, and Documents .