Cover: Untangling the Income Tax, from Harvard University PressCover: Untangling the Income Tax in E-DITION

Untangling the Income Tax

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Product Details


$65.00 • £54.95 • €60.00

ISBN 9780674733930

Publication Date: 01/01/1986

386 pages



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  • Foreword
  • Acknowledgments
    • 1. Introduction
  • I. Tax Concepts
    • 2. Income, Consumption, and Wealth
    • 3. What Would a Genuine Income Tax Look Like?
    • 4. Taxing Consumption: Value-Added and Sales Taxes
    • 5. Personal Consumption Taxes
    • 6. Taxing Corporations
  • II. Analysis
    • 7. Who Bears the Tax Burden?
    • 8. Who Ought to Bear the Tax Burden?
    • 9. Tax Distortions
    • 10. Saving and Investment Incentives
    • 11. Tax Expenditures
    • 12. The Goal of Tax Simplicity
  • III. Tax Reform
    • 13. The Accrual-Income Strategy
    • 14. The Consumption Strategy
  • Appendix. The Income Tax in Context
  • Bibliography
  • Index

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