Items related to Revenue and Politics: The Failure of U.S. Tax Policy
Synopsis
The author examines federal tax policy over the past twenty years, through 1994, and shows how an assortment of players, politicians, and lawyers have made for erratic policy and a tangled tax system, and assesses the idea of a flat tax. UP.
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About the Author
A practicing tax attorney. Sheldon D. Pollack is also Assistant Professor of Business Law in the College of Business and Economics, with a joint appointment in the Department of Political Science, at the UNiversity of Delaware. His article on flat-tax proposals, which was a featured story in The New Republic in September 1995, appears in revised form as an appendix in this book. Similar proposals are being made again during the current political campaigns.
Review
Pollack looks at tax policy in practice, especially the recent history of tax legislation. He emphasizes the inherent political character of any debate over taxes and observes that external events, such as wars, have far more effect on how we are taxed than academic theories. Scholars take note. --The Wall Street Journal
The Failure of U.S. Tax Policy is excellent reference material for policymakers, analysts, economists, educators, and students of national fiscal policy. Business, economics, and political science professors would do well to place it on their required reading list. --Perspectives on Political Science
This book has enormous intellectual and scholarly breadth. It makes significant contributions to our understanding of tax policy, political theory, and political economy. --John F. Witte, author of The Politics and Development of the Federal Income Tax
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- PublisherPennsylvania State Univ Pr
- ISBN 10 0271015837
- ISBN 13 9780271015835
- BindingPaperback
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