The Ideologies of Taxation / / Louis Eisenstein.
Originally published in 1961, The Ideologies of Taxation is a classic of taxation—a long-unavailable volume that remains uniquely applicable today. Louis Eisenstein starts from the idea that the tax system in a democracy is shaped by competing factions, each seeking to minimize its burden. Because f...
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Place / Publishing House: | Cambridge, MA : : Harvard University Press, , [2010] ©2010 |
Year of Publication: | 2010 |
Language: | English |
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Eisenstein, Louis, author. aut http://id.loc.gov/vocabulary/relators/aut The Ideologies of Taxation / Louis Eisenstein. Cambridge, MA : Harvard University Press, [2010] ©2010 1 online resource (240 p.) text txt rdacontent computer c rdamedia online resource cr rdacarrier text file PDF rda Frontmatter -- Contents -- Foreword -- Preface -- CHAPTER 1 Groups, Interests, and Ideologies -- CHAPTER 2 The Troubled Creed of Ability -- CHAPTER 3 The Dissolution of an Ideal -- CHAPTER 4 The Ideology of Barriers and Deterrents -- CHAPTER 5 By Incentives Possessed -- CHAPTER 6 The Special Deduction for Imaginary Costs -- CHAPTER 7 The Wondrous Ways of Equity -- CHAPTER 8 What Is a Loophole? -- CHAPTER 9 The Pursuit of the Public Interest -- CHAPTER 10 A Restrained Conclusion -- Notes -- Index restricted access http://purl.org/coar/access_right/c_16ec online access with authorization star Originally published in 1961, The Ideologies of Taxation is a classic of taxation—a long-unavailable volume that remains uniquely applicable today. Louis Eisenstein starts from the idea that the tax system in a democracy is shaped by competing factions, each seeking to minimize its burden. Because few people are convinced by appeals to self-interest, factions must give reasons, which are skillfully elaborated into systems of belief or ideologies. Eisenstein’s aim is to examine (and debunk) three major ideologies used to justify various reforms of the tax system. The ideology of ability holds that taxes should be apportioned based on ability to pay and that this is properly measured by income or wealth. The ideology of deterrents is concerned with high taxes on private enterprise—low and flat taxes are desired lest the wealthy reduce their work efforts and savings. The ideology of equity is focused on equal treatment of similarly situated individuals. Eisenstein shows, with sharp wit and an instinct for the jugular, how each of these ideologies is plagued with contradictions, incompleteness, and, in some cases, self-serving claims. Mode of access: Internet via World Wide Web. In English. Description based on online resource; title from PDF title page (publisher's Web site, viewed 01. Dez 2022) Taxation United States. BUSINESS & ECONOMICS / Taxation / General. bisacsh Weisbach, David A., contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Title is part of eBook package: De Gruyter HUP eBook Package Archive 1893-1999 9783110442212 Title is part of eBook package: De Gruyter Harvard University Press eBook Package Backlist 2000-2013 9783110442205 https://doi.org/10.4159/9780674056305?locatt=mode:legacy https://www.degruyter.com/isbn/9780674056305 Cover https://www.degruyter.com/document/cover/isbn/9780674056305/original |
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English |
format |
eBook |
author |
Eisenstein, Louis, Eisenstein, Louis, |
spellingShingle |
Eisenstein, Louis, Eisenstein, Louis, The Ideologies of Taxation / Frontmatter -- Contents -- Foreword -- Preface -- CHAPTER 1 Groups, Interests, and Ideologies -- CHAPTER 2 The Troubled Creed of Ability -- CHAPTER 3 The Dissolution of an Ideal -- CHAPTER 4 The Ideology of Barriers and Deterrents -- CHAPTER 5 By Incentives Possessed -- CHAPTER 6 The Special Deduction for Imaginary Costs -- CHAPTER 7 The Wondrous Ways of Equity -- CHAPTER 8 What Is a Loophole? -- CHAPTER 9 The Pursuit of the Public Interest -- CHAPTER 10 A Restrained Conclusion -- Notes -- Index |
author_facet |
Eisenstein, Louis, Eisenstein, Louis, Weisbach, David A., Weisbach, David A., |
author_variant |
l e le l e le |
author_role |
VerfasserIn VerfasserIn |
author2 |
Weisbach, David A., Weisbach, David A., |
author2_variant |
d a w da daw d a w da daw |
author2_role |
MitwirkendeR MitwirkendeR |
author_sort |
Eisenstein, Louis, |
title |
The Ideologies of Taxation / |
title_full |
The Ideologies of Taxation / Louis Eisenstein. |
title_fullStr |
The Ideologies of Taxation / Louis Eisenstein. |
title_full_unstemmed |
The Ideologies of Taxation / Louis Eisenstein. |
title_auth |
The Ideologies of Taxation / |
title_alt |
Frontmatter -- Contents -- Foreword -- Preface -- CHAPTER 1 Groups, Interests, and Ideologies -- CHAPTER 2 The Troubled Creed of Ability -- CHAPTER 3 The Dissolution of an Ideal -- CHAPTER 4 The Ideology of Barriers and Deterrents -- CHAPTER 5 By Incentives Possessed -- CHAPTER 6 The Special Deduction for Imaginary Costs -- CHAPTER 7 The Wondrous Ways of Equity -- CHAPTER 8 What Is a Loophole? -- CHAPTER 9 The Pursuit of the Public Interest -- CHAPTER 10 A Restrained Conclusion -- Notes -- Index |
title_new |
The Ideologies of Taxation / |
title_sort |
the ideologies of taxation / |
publisher |
Harvard University Press, |
publishDate |
2010 |
physical |
1 online resource (240 p.) |
contents |
Frontmatter -- Contents -- Foreword -- Preface -- CHAPTER 1 Groups, Interests, and Ideologies -- CHAPTER 2 The Troubled Creed of Ability -- CHAPTER 3 The Dissolution of an Ideal -- CHAPTER 4 The Ideology of Barriers and Deterrents -- CHAPTER 5 By Incentives Possessed -- CHAPTER 6 The Special Deduction for Imaginary Costs -- CHAPTER 7 The Wondrous Ways of Equity -- CHAPTER 8 What Is a Loophole? -- CHAPTER 9 The Pursuit of the Public Interest -- CHAPTER 10 A Restrained Conclusion -- Notes -- Index |
isbn |
9780674056305 9783110442212 9783110442205 |
geographic_facet |
United States. |
url |
https://doi.org/10.4159/9780674056305?locatt=mode:legacy https://www.degruyter.com/isbn/9780674056305 https://www.degruyter.com/document/cover/isbn/9780674056305/original |
illustrated |
Not Illustrated |
dewey-hundreds |
300 - Social sciences |
dewey-tens |
330 - Economics |
dewey-ones |
336 - Public finance |
dewey-full |
336.200973 |
dewey-sort |
3336.200973 |
dewey-raw |
336.200973 |
dewey-search |
336.200973 |
doi_str_mv |
10.4159/9780674056305?locatt=mode:legacy |
oclc_num |
1294424051 |
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AT eisensteinlouis theideologiesoftaxation AT weisbachdavida theideologiesoftaxation AT eisensteinlouis ideologiesoftaxation AT weisbachdavida ideologiesoftaxation |
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(DE-B1597)613928 (OCoLC)1294424051 |
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hierarchy_parent_title |
Title is part of eBook package: De Gruyter HUP eBook Package Archive 1893-1999 Title is part of eBook package: De Gruyter Harvard University Press eBook Package Backlist 2000-2013 |
is_hierarchy_title |
The Ideologies of Taxation / |
container_title |
Title is part of eBook package: De Gruyter HUP eBook Package Archive 1893-1999 |
author2_original_writing_str_mv |
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