Tax fairness and folk justice:
Why have Americans severely limited the estate and gift tax - ostensibly targeted at only the very wealthy - but greatly expanded the subsidies to low-wage workers through the Earned Income Tax Credit, now the single largest poverty program in the country? Why do people hate the property tax so much...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cambridge
Cambridge University Press
2013
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| Schlagworte: | |
| Online-Zugang: | BSB01 UBG01 Volltext |
| Zusammenfassung: | Why have Americans severely limited the estate and gift tax - ostensibly targeted at only the very wealthy - but greatly expanded the subsidies to low-wage workers through the Earned Income Tax Credit, now the single largest poverty program in the country? Why do people hate the property tax so much, yet seemingly revolt against it only during periods of economic change? Why are some groups of taxpayers more obedient to the tax authorities than others, even when they face the same enforcement regime? These puzzling questions all revolve around perceptions of tax fairness. Is the public simply inconsistent? A sympathetic and unified explanation for these attitudes is based on understanding the everyday psychology of fairness and how it comes to be applied in taxation. This book demonstrates how a serious consideration of 'folk justice' can deepen our understanding of how tax systems actually function and how they can perhaps be reformed |
| Beschreibung: | Title from publisher's bibliographic system (viewed on 05 Oct 2015) |
| Beschreibung: | 1 online resource (xv, 246 pages) |
| ISBN: | 9781139026918 |
| DOI: | 10.1017/CBO9781139026918 |
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| 520 | |a Why have Americans severely limited the estate and gift tax - ostensibly targeted at only the very wealthy - but greatly expanded the subsidies to low-wage workers through the Earned Income Tax Credit, now the single largest poverty program in the country? Why do people hate the property tax so much, yet seemingly revolt against it only during periods of economic change? Why are some groups of taxpayers more obedient to the tax authorities than others, even when they face the same enforcement regime? These puzzling questions all revolve around perceptions of tax fairness. Is the public simply inconsistent? A sympathetic and unified explanation for these attitudes is based on understanding the everyday psychology of fairness and how it comes to be applied in taxation. This book demonstrates how a serious consideration of 'folk justice' can deepen our understanding of how tax systems actually function and how they can perhaps be reformed | ||
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Datensatz im Suchindex
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| author | Sheffrin, Steven M. |
| author_facet | Sheffrin, Steven M. |
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| author_sort | Sheffrin, Steven M. |
| author_variant | s m s sm sms |
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| contents | Approaching tax fairness -- The foundations of folk justice -- Fairness and the property tax -- Should we redistribute income through taxation? -- Why do people pay taxes? -- Desert, equity theory, and taxation -- Concluding perspectives |
| ctrlnum | (ZDB-20-CBO)CR9781139026918 (OCoLC)907964529 (DE-599)BVBBV043695668 |
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| dewey-search | 336.2/91 |
| dewey-sort | 3336.2 291 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
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| spelling | Sheffrin, Steven M. Verfasser aut Tax fairness and folk justice Steven M. Sheffrin, Executive Director and Professor of Economics, Murphy Institute, Tulane University Tax Fairness & Folk Justice Cambridge Cambridge University Press 2013 1 online resource (xv, 246 pages) txt rdacontent c rdamedia cr rdacarrier Title from publisher's bibliographic system (viewed on 05 Oct 2015) Approaching tax fairness -- The foundations of folk justice -- Fairness and the property tax -- Should we redistribute income through taxation? -- Why do people pay taxes? -- Desert, equity theory, and taxation -- Concluding perspectives Why have Americans severely limited the estate and gift tax - ostensibly targeted at only the very wealthy - but greatly expanded the subsidies to low-wage workers through the Earned Income Tax Credit, now the single largest poverty program in the country? Why do people hate the property tax so much, yet seemingly revolt against it only during periods of economic change? Why are some groups of taxpayers more obedient to the tax authorities than others, even when they face the same enforcement regime? These puzzling questions all revolve around perceptions of tax fairness. Is the public simply inconsistent? A sympathetic and unified explanation for these attitudes is based on understanding the everyday psychology of fairness and how it comes to be applied in taxation. This book demonstrates how a serious consideration of 'folk justice' can deepen our understanding of how tax systems actually function and how they can perhaps be reformed Steuer Taxation / United States Taxation / United States / Public opinion Income distribution / United States Equality / United States Fairness Steuergerechtigkeit (DE-588)4057437-4 gnd rswk-swf USA USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Steuergerechtigkeit (DE-588)4057437-4 s 1\p DE-604 Erscheint auch als Druckausgabe 978-0-521-14805-4 Erscheint auch als Druckausgabe 978-0-521-19562-1 https://doi.org/10.1017/CBO9781139026918 Verlag URL des Erstveröffentlichers Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Sheffrin, Steven M. Tax fairness and folk justice Approaching tax fairness -- The foundations of folk justice -- Fairness and the property tax -- Should we redistribute income through taxation? -- Why do people pay taxes? -- Desert, equity theory, and taxation -- Concluding perspectives Steuer Taxation / United States Taxation / United States / Public opinion Income distribution / United States Equality / United States Fairness Steuergerechtigkeit (DE-588)4057437-4 gnd |
| subject_GND | (DE-588)4057437-4 (DE-588)4078704-7 |
| title | Tax fairness and folk justice |
| title_alt | Tax Fairness & Folk Justice |
| title_auth | Tax fairness and folk justice |
| title_exact_search | Tax fairness and folk justice |
| title_full | Tax fairness and folk justice Steven M. Sheffrin, Executive Director and Professor of Economics, Murphy Institute, Tulane University |
| title_fullStr | Tax fairness and folk justice Steven M. Sheffrin, Executive Director and Professor of Economics, Murphy Institute, Tulane University |
| title_full_unstemmed | Tax fairness and folk justice Steven M. Sheffrin, Executive Director and Professor of Economics, Murphy Institute, Tulane University |
| title_short | Tax fairness and folk justice |
| title_sort | tax fairness and folk justice |
| topic | Steuer Taxation / United States Taxation / United States / Public opinion Income distribution / United States Equality / United States Fairness Steuergerechtigkeit (DE-588)4057437-4 gnd |
| topic_facet | Steuer Taxation / United States Taxation / United States / Public opinion Income distribution / United States Equality / United States Fairness Steuergerechtigkeit USA |
| url | https://doi.org/10.1017/CBO9781139026918 |
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