Tax Justice: The Ongoing Debate [Paperback]

Joseph Jacobs Thorndike (Editor), Dennis J., Jr. Ventry (Editor)

Book Description

Publication Date: November 2002

In the 50 years since the publication of Walter Blum and Harry Kalvin's classic "The Uneasy Case for Progressive Taxation," the debate among tax experts has drifted from frank discussion of distributive justice--whether the tax system should be used to address income inequality--towards the less unsettling ideas associated with horizontal equity--which holds that taxpayers with the same income should pay the same amount of taxes. Still, tax justice has remained a prominent fixture of the political debate, as evidenced by vigorous discussion of the "fairness" of recent tax bills, and the longevity of "flat tax" proposals. This volume explores the ongoing debate, offering perspectives on tax justice from nine leading experts. The contributions include historical evaluations of the U.S. tax system, theoretical explorations of distributive justice, and analyses of tax justice issues in contemporary policy debates. Together, they offer fresh insight into this politically potent subject. Contributors include Richard A Musgrave, Dennis J. Ventry Jr., W. Elliot Brownlee, Carolyn C. Jones, Daniel Shaviro, Barbara Fried, David Brunori, Joan M. Youngman, and C. Eugene Steuerle.

Editorial Reviews

Review

"...[A]dvances knowledge considerably on this controversial topic by providing a variety of new perspectives..." -- William G. Gale, Arjay and Frances Fearing Miller Chair in Federal Economic Policy, The Brookings Institution

"...[A]n invaluable resource for anyone interested in examining the justice of the U.S. tax system..." -- Kirk J. Stark, Professor of Law, UCLA School of Law

About the Author

Joseph J. Thorndike is contributing editor for Tax Notes magazine. His recent articles include "Reforming the Internal Revenue Service: A Comparative History, 1865-2000" (American University Administrative Law Review, 2001) and "An Army of Officials: The Civil War Bureau of Internal Revenue," (Tax Notes, 2001).

Dennis J. Ventry is Samuel I. Golieb Fellow in Legal History at the New York University School of Law. He has published articles in the National Tax Journal, Tax Notes, and Making Work Pay (Russell Sage Foundation Press, 2001), and received fellowships at the Brookings Institution, the American Bar Association, and Harvard University.

Product Details

• Paperback: 296 pages
• Publisher: Urban Inst Pr (November 2002)
• Language: English
• ISBN-10: 0877667071
• ISBN-13: 978-0877667070
• Product Dimensions: 8.9 x 6 x 0.7 inches
• Shipping Weight: 14.4 ounces (View shipping rates and policies)
• Amazon Best Sellers Rank: #1,062,537 in Books (See Top 100 in Books)