Overview

Taxes are an inescapable part of life. They are perhaps the most economically consequential aspect of the relationship between individuals and their government. Understanding tax development and implementation, not to mention the political forces involved, is critical to fully appreciating and critiquing that relationship. Tax Politics and Policy offers a comprehensive survey of taxation in the United States. It explores competing theories of taxation’s role in civil society; investigates the evolution and impact of taxes on income, consumption, and assets; and highlights the role of interest groups in tax policy. This is the first book to include a separate look at ""sin"" taxes on tobacco, alcohol, marijuana, and sugar. The book concludes with a look at tax reform ideas, both old and new. This book is written for a broad audience—from upper-level undergraduates to graduate students in public policy, public administration, political science, economics, and related fields—and anyone else that has ever paid taxes.

Full Product Details

Author:   Michael Thom (Price School of Public Policy, University of Southern California, USA)
Publisher:   Taylor & Francis Ltd
Imprint:   Routledge
Weight:   0.521kg
ISBN:  

9781138183384

ISBN 10:   1138183385
Pages:   272
Publication Date:   16 February 2017
Audience:   College/higher education ,  Postgraduate, Research & Scholarly ,  Undergraduate
Format:   Hardback
Publisher's Status:   Active
Availability:   In Print  
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Table of Contents

About the Author Part 1: Theoretical Foundations Chapter 1: Philosophical and Constitutional Origins of Tax Policy in the United States Chapter 2: Spirit, Content, and Impact: Principles of Tax Policy Structure and Evaluation Part 2: Taxes on Income Chapter 3: Taxing Individual Income: Misunderstood, but Seldom Forgotten Chapter 4: Taxing Corporate Income: Are They People, Too? Part 3: Taxes on Consumption Chapter 5: Taxing Everyday Consumption: Tariffs, Excises, and Sales Taxes Chapter 6: Taxing Sinful Consumption: Tobacco, Alcohol, Marijuana, and Sugar Part 4: Taxes on Assets Chapter 7: Taxing Land and Property: Hitting You Where You Live Chapter 8: Taxing Gifts, Estates, and Inheritances: Death and Taxes Part 5: The Way Forward Chapter 9: Tax Reform: Ideas without Action Chapter 10: Reflections Index

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Author Information

Michael Thom is an assistant professor at the University of Southern California’s Price School of Public Policy, USA. He holds a PhD in political science, with emphases on public policy and American politics, from Michigan State University, USA. Michael’s research interests include public finance and government regulation. His work has appeared in Public Administration Review, The American Review of Public Administration, American Politics Research, State and Local Government Review, and Research and Politics.

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