Federal Income Tax
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Book Overview
No program of the federal government has elicited so many calls for reform--and none has resisted reform efforts so consistently--as the income tax. In this book, John Witte provides the most... This description may be from another edition of this product.
Format:Paperback
Language:English
ISBN:0299102041
ISBN13:9780299102043
Release Date:August 1986
Publisher:University of Wisconsin Press
Length:464 Pages
Weight:1.35 lbs.
Dimensions:1.0" x 5.9" x 9.0"
Related Subjects
Business Business & Investing Economics Political Science Politics & Social SciencesCustomer Reviews
1 rating
Incremental Income Tax History
Published by Thriftbooks.com User , 24 years ago
I really like this book. In many ways it is a book about how institutions change. Dr. Witte has simply decided to focus on tax institutions. He begins with a discussion of incrementalism, or the idea that very often-large changes cannot occur all at once. He then puts this into context within the academic theories of the best tax. The bulk of the book though is historical. Through economic history, Dr. Witte, discusses the forces of ideology, interest, and pragmatism that shape tax policy. He shows that these forces affect both the tax rules and the meta-rules that shape them. [The history is very clear, although an historian might note that Witte tends to rely on secondary sources.] Finally, Witte notes that because have institutional structures that prevent anything but marginal changes, we are unlikely to get an ideal tax no matter how defined. I would recommend this book strongly for people who are doing this type of research. My only complaint is that I would have preferred to see more discussion of the political entrepreneurs who shape the changes.
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