Tax Policy: An Introduction and Survey of the Principal Debate

Guide to contemporary tax policy analysis. Part One surveys changing styles of tax theory and analyzes different approaches to the subject. Part Two overviews classic debates that shape the culture of income taxation here and abroad. Part Three includes short studies of the debate over income versus consumption taxation, plus the interaction of public debt and the taxing function. Part Four discusses goals and shortcomings of classic corporate taxation, problems of international taxation and local taxation in national and federal states. Part Five explains use of economic models in testing viability and social justice of broad types of tax regime.