Behind Tax Policy Controversies: Social, Legal and Economic Foundations

This book provides a critical introduction to tax policy controversies, arguing that there is a deeper substructure to these debates that can be understood through economics, law, philosophy, psychology, and political science. It sheds light on conventional and emerging debates, such as the appropriate goals for tax reform, the most judicious way to tax multinational corporations, our ability to tax the very wealthy, and whether the tax system has a racial subtext.

Format: Hardback
Length: 166 pages
Publication date: 11 April 2023
Publisher: Anthem Press

This book serves as a concise yet comprehensive introduction to the complex and contentious realm of tax policy. Its central thesis is that beneath the surface of many tax-related debates lies a deeper, more fundamental substructure that shapes and influences these discussions. By gaining insight into this underlying architecture, readers can gain a broader perspective on the tax policy landscape.

The book employs a multidisciplinary approach, drawing upon ideas from economics, law, philosophy, psychology, and political science. Through these diverse lenses, it illuminates conventional debates surrounding tax policy, such as whether income from all sources should be taxed or whether consumption should be the primary focus. It also delves into emerging and pressing concerns, including the appropriate goals for tax reform, the most effective methods for taxing multinational corporations, our capacity to tax the ultra-wealthy, and whether the tax system perpetuates racial disparities.

By exploring these topics in depth, the book aims to provide readers with a comprehensive understanding of the complex dynamics and challenges inherent in tax policy. It serves as a valuable resource for policymakers, scholars, and anyone interested in gaining a deeper appreciation of the role of taxes in society and the potential implications of different tax policies.

Weight: 454g
Dimension: 229 x 153 x 26 (mm)
ISBN-13: 9781839984914