The Ideologies of Taxation

Louis Eisenstein

Published by Harvard University Press 2010

The Ideologies of Taxation

Louis Eisenstein
Preface by: David A. Weisbach

https://doi.org/10.4159/9780674056305

Overview
Contents

About this book

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.

Topics

Frontmatter Publicly Available Download PDF	i
Contents Publicly Available Download PDF	v
Foreword David A. Weisbach Publicly Available Download PDF	vii
Preface Requires Authentication Unlicensed Licensed Download PDF	1
CHAPTER 1 Groups, Interests, and Ideologies Requires Authentication Unlicensed Licensed Download PDF	4
CHAPTER 2 The Troubled Creed of Ability Requires Authentication Unlicensed Licensed Download PDF	14
CHAPTER 3 The Dissolution of an Ideal Requires Authentication Unlicensed Licensed Download PDF	29
CHAPTER 4 The Ideology of Barriers and Deterrents Requires Authentication Unlicensed Licensed Download PDF	47
CHAPTER 5 By Incentives Possessed Requires Authentication Unlicensed Licensed Download PDF	72
CHAPTER 6 The Special Deduction for Imaginary Costs Requires Authentication Unlicensed Licensed Download PDF	99
CHAPTER 7 The Wondrous Ways of Equity Requires Authentication Unlicensed Licensed Download PDF	118
CHAPTER 8 What Is a Loophole? Requires Authentication Unlicensed Licensed Download PDF	142
CHAPTER 9 The Pursuit of the Public Interest Requires Authentication Unlicensed Licensed Download PDF	159
CHAPTER 10 A Restrained Conclusion Requires Authentication Unlicensed Licensed Download PDF	179
Notes Requires Authentication Unlicensed Licensed Download PDF	185
Index Requires Authentication Unlicensed Licensed Download PDF	217

Language: English
Publisher: Harvard University Press
Audience: Professional and scholarly;
Pages
- Main content: 240

eBook

Published: March 15, 2010
ISBN: 9780674056305