Taxing Ourselves - 2nd Edition: A Citizen's Guide to the Great Debate over Tax Reform [Paperback]

Joel Slemrod (Author), Jon Bakija (Author)

Book Description

Publication Date: April 1, 2001

In Taxing Ourselves, Joel Slemrod and Jon Bakija offer a guide to the tax reform debate in clear, nontechnical language without misleading the reader with oversimplifications. The second edition takes account of tax developments through 1998, examines recent research on the economic impact of taxation, and includes a new appendix containing the key statistics on the U.S. tax system throughout its history.

The book gives a historical perspective on taxation in the United States along with a concise description of our current federal income tax system. It reviews basic criteria by which tax policy should be judged and examines how the tax burden is distributed. The book then covers the key elements of various tax reform proposals, including a single rate, a clean base, and a consumption base. The book closes with a voter's guide to tax reform for the concerned citizen to keep handy, to help separate fact from fiction and reality from campaign promises.

Editorial Reviews

Review

"Cutting through the academic jargon, the authors...explore the fundamental questions and choices inherent in tax policymaking."
— Boston Sunday Globe

About the Author

Joel Slemrod is Paul W. McCracken Collegiate Professor of Business Economics and Public Policy and Director of the Office of Tax Policy Research at the University of Michigan.

Jon Bakija is Associate Professor of Economics at Williams College and Visiting Associate Professor of Law at Cornell University Law School, 2007-2008.

Product Details

• Paperback: 360 pages
• Publisher: The MIT Press; 2 edition (April 1, 2001)
• Language: English
• ISBN-10: 0262692627
• ISBN-13: 978-0262692625
• Product Dimensions: 8.9 x 5.9 x 0.7 inches
• Shipping Weight: 1 pounds (View shipping rates and policies)
• Average Customer Review: 5.0 out of 5 stars  See all reviews (3 customer reviews)
• Amazon Best Sellers Rank: #2,988,218 in Books (See Top 100 in Books)

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Customer Reviews

Most Helpful Customer Reviews

4 of 4 people found the following review helpful:

5.0 out of 5 stars 'User-friendly' tour of tax reform, December 2, 1997

By 

D. Brady (Santa Cruz, CA United States) - See all my reviews
(REAL NAME)   

This review is from: Taxing Ourselves: A Citizen's Guide to the Great Debate over Tax Reform (Hardcover)

This slender volume is a readable and entertaining survey of the woes of the current income tax system and of a variety of tax reform proposals intended to replace the current system. The section of the book that discusses the tax system's effect on labor supply, saving & investment, incentive to work, international competiveness, and other economic 'macro' effects, is especially insightful. The authors conclude (probably correctly) that the tax system's effect on these things is probably marginal, and, in any event, difficult to measure empirically. Therefore, any tax reform that promises 'economic nirvana' should be taken with a grain of salt. The authors suggest, without endorsement, that the hallmarks of any new (or improved) tax system should be simplicity, enforcability, and revenue- raising efficiency; the last denotes the absence of 'social tinkering' through the tax system. Unfortunately, the authors note that all of the various tax reform proposals being floated by politicians suffer severe political defects. A national sales tax would be difficult to enforce (that's probably correct); a broad-based value added tax (VAT) would be highly regressive; the 'flat tax' (wage tax) would be less progressive than the current income tax; and the consumed income tax (consumption tax) would be more complicated than the current income tax (that's probably not correct, and the authors do not explain this assertion well). These are principally political impediments to reform- the authors suggest that it will take an act of political courage by Congress or the president to make any progress on the tax reform front. That's clearly correct, but don't hold your breath.

3 of 3 people found the following review helpful:

5.0 out of 5 stars If you want to know about tax reform, read this book., April 23, 1997

By A Customer

This review is from: Taxing Ourselves: A Citizen's Guide to the Great Debate over Tax Reform (Hardcover)

Tax reform isn't usually one of those topics that gets people excited -- most people view it the same way George Bush looks at broccoli. But Slemrod and Bakija do a great job of making it interesting and explaining complex ideas in simple language. If you want to know how Steve Forbes' flat tax will hit your wallet or how much the current income tax system stymies growth, this is the book for you. Simply, it is a great, great place to start to learn about tax reform. It's as good as it gets on the topic

3 of 5 people found the following review helpful:

5.0 out of 5 stars Great book on complex topic!, July 19, 1999

By A Customer

This review is from: Taxing Ourselves: A Citizen's Guide to the Great Debate over Tax Reform (Paperback)

This is a really great and readable text on what is often a challenging topic. The authors really have provided some insightful analysis on what is always a timely topic. I learned a tremendous amount and easily made my way through the flowing prose. I suggest this book for anyone interested in taxation and also for those of us who are simply "tax curious". This is a particularly relevant book given the upcoming elections!