The Real Tax Burden: More than Dollars and Cents (Values and Capitalism)

This is an essential and eye-opening guide to the American tax system, where AEI scholar Alan Viard and Alex Brill break down who really pays what and why, uncovering the hidden costs of taxation, from deadweight loss and compliance burdens to the effects on labor markets, investment, and economic behavior, while offering a clear, practical vision for fundamental tax reform that every taxpayer, student, and policymaker should read. 

Endowed with the authority to enforce justice, government is a necessary prerequisite to human flourishing. Citizens rightfully bear the responsibility to contribute to the existence of just government through the rendering of taxes. Because tax policy is also a reflection of values, citizens in a democratic society should be concerned with how taxes are collected and spent. In Real Tax Burden: More than Dollars and Cents, Alan Viard and Alex Brill explain everything you need to know to understand taxes in America today. The authors describe who pays what and why, the implications of the current system, and provide a vision for reform that is simple, effective, and consistent with our values.

Alan D. Viard is a senior fellow emeritus at the American Enterprise Institute (AEI), where he studies federal tax and budget policy.

Alex M. Brill is a research fellow at the American Enterprise Institute.