About the Book
An authoritative but accessible reference, this book enables anyone to truly understand both the background and operation of the U.S. tax system and current tax reform proposals.
Dissatisfaction with high taxes is literally an American tradition; indeed, the American Revolution that led to the founding of the United States started as a tax revolt. Today, widespread displeasure with our tax system continues, as demonstrated by the strong anti-tax position of the recent Tea Party movement.
Tax Reform: A Reference Handbook, Second Edition introduces lay readers to taxes in general, the U.S. tax system in particular, and the issues involved in reforming the system. Details regarding past tax reform measures are provided to lend relevance and perspective to recent tax reform proposals, such as replacing the income tax (and the IRS) with a federal sales tax. The author stresses political rather than technical issues, and presents all viewpoints on this hotly debated topic fairly.
Table of Contents:
Preface,
1 Background and History,
Understanding Taxes,
Nature of Taxation: What Is a Tax?,
Goals of Taxation,
Types of Taxes,
Tax Base and Tax Rate,
Principles of Taxation,
A Brief History of the U.S. Tax System,
2 Problems, Controversies, and Solutions,
Equity Issues (Fairness),
The U.S. Tax System,
Sources of Tax Law,
National Tax Policy,
The Political Process,
Tax Administration,
The Federal Income Tax,
Income and Exclusions,
Treatment of Individuals,
Deductions,
Business Taxation,
Taxation of Investment Income,
Federal Tax Reform,
Criticisms of the Current Tax System,
Difficulties in Implementing Tax Reform,
Tax Reform Lessons: The Marriage Penalty,
Federal Tax Reform Options,
Incremental versus Fundamental Tax Reform,
Goals of Reform,
Incremental Tax Reform,
Alternatives to the Income Tax,
National Retail Sales Tax,
Value-Added Tax,
Flat Tax,
Personal Consumption Tax,
How to Judge the Alternatives,
2012 Tax Reform Proposals,
3 Special U.S. Issues,
State Tax Systems,
Complexity and Multiple Taxation,
Historical Overview,
Modern State Tax Systems,
Multistate Taxation,
Unitary Taxation,
Local Taxation,
Local Property Tax,
School Funding Reform,
Taxing Internet Sales,
Business Taxes and International Competitiveness,
International Business Operations,
Carbon Taxes and Cap-and-Trade Programs,
How Carbon Taxes Work,
Cap and Trade,
4 Chronology,
5 Biographical Sketches,
William Reynolds (Bill) Archer Jr.,
Richard K. (Dick) Armey,
William Warren (Bill) Bradley,
William Jennings Bryan,
George Herbert Walker Bush,
George Walker Bush,
Andrew Carnegie,
Henry Clay,
Steve Forbes (Malcolm Stevenson Forbes Jr.),
Henry George,
Alexander Hamilton,
Howard Jarvis,
Jack French Kemp,
John Fitzgerald Kennedy,
Russell B. Long,
N. Gregory Mankiw,
Wilbur D. Mills,
Ronald Wilson Reagan,
Franklin Delano Roosevelt,
Irwin Schiff,
Adam Smith,
6 Data and Documents,
Understanding the Tax Reform Debate: Background, Criteria, and Questions,
Potential Impact of Alternative Taxes on Taxpayers and Administrators,
Ten Largest Tax Expenditures,
Excerpts from Progress and Poverty,,
Treasury Deputy Assistant Secretary (Tax Analysis) Leonard Burman Testimony before the House Committee on Ways and Means Subcommittee on Oversight,
7 Directory of Organizations and Associations,
8 Resources,
Selected Print Resources,
Selected Books on Tax Reform,
Selected Scholarly Articles on Tax Reform,
Selected Popular Press Articles on Tax Reform,
Selected Nonprint Resources,
Videos,
Internet Resources,
Proprietary Databases,
Web Sites,
Glossary,
Index,
About the Author,
About the Author :
James John Jurinski, JD, is an attorney-at-law and professor at the University of Portland, OR.
Review :
The early chapters of the book provide an excellent overview of taxation in the United States for general readers, particularly those who pay taxes, as well as for professionals who would like to review. The later chapters form a reference base from which to delve more deeply into the many aspects of taxation.
Jurinski (tax attorney and associate professor, Univ. of Portland) has assembled an impressive array of sources relevant to US federal tax reform, a topic of much current debate. . . . Recommended.
Very useful for those who want a quick and thorough introduction to an often-arcane subject.
