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

by Joel Slemrod (Author), Jon M. Bakija (Author)

Editorial Reviews

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



Praise for the first edition

"Taxing Ourselves is one of the best books on taxation I have ever read."
—Bruce Bartlett, Wall Street Journal

"For anybody interested in tax reform, yet confused by political polemic, Taxing Ourselves is an invaluable guide to the debate."
—The Economist --This text refers to the Hardcover edition.

Product Description
"Taxing Ourselves is one of the best books on taxation I have ever read. Not only is it accessible to a general audience, but it also has much to teach experts in the field." -- Bruce Bartlett, The Wall Street Journal

Who should pay taxes, how should they be collected, and how do they affect the economy? Should the income tax be tinkered with, replaced with a flat tax, or left alone? Cutting through the academic jargon and self-serving Washington-speak, Joel Slemrod and Jon Bakija bring together all of the data, analytical insight, and related material bearing on tax reform to explore the fundamental questions and choices inherent in tax policymaking. They review the key elements of fundamental tax reform proposals, including a single rate, a clean base, and a consumption base. Then they take a detailed look at the major alternatives for tax reform, providing concise guidelines that will make clear the choices involved in tax policy.

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Product Details

• Paperback: 320 pages
• Publisher: MIT Press (March 1998)
• Language: English
• ISBN-10: 0262692082
• ISBN-13: 978-0262692083
• Product Dimensions: 8.7 x 5.8 x 0.7 inches
• Shipping Weight: 1 pounds
• Average Customer Review: 5.0 out of 5 stars See all reviews (3 customer reviews)
• Amazon.com Sales Rank: #2,690,765 in Books (See Bestsellers in Books)

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 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!