Download or read book Read My Lips written by Vanessa S. Williamson and published by Princeton University Press. This book was released on 2019-03-05 with total page 303 pages. Available in PDF, EPUB and Kindle. Book excerpt: A surprising and revealing look at what Americans really believe about taxes Conventional wisdom holds that Americans hate taxes. But the conventional wisdom is wrong. Bringing together national survey data with in-depth interviews, Read My Lips presents a surprising picture of tax attitudes in the United States. Vanessa Williamson demonstrates that Americans view taxpaying as a civic responsibility and a moral obligation. But they worry that others are shirking their duties, in part because the experience of taxpaying misleads Americans about who pays taxes and how much. Perceived "loopholes" convince many income tax filers that a flat tax might actually raise taxes on the rich, and the relative invisibility of the sales and payroll taxes encourages many to underestimate the sizable tax contributions made by poor and working people. Americans see being a taxpayer as a role worthy of pride and respect, a sign that one is a contributing member of the community and the nation. For this reason, the belief that many Americans are not paying their share is deeply corrosive to the social fabric. The widespread misperception that immigrants, the poor, and working-class families pay little or no taxes substantially reduces public support for progressive spending programs and undercuts the political standing of low-income people. At the same time, the belief that the wealthy pay less than their share diminishes confidence that the political process represents most people. Upending the idea of Americans as knee-jerk opponents of taxes, Read My Lips examines American taxpaying as an act of political faith. Ironically, the depth of the American civic commitment to taxpaying makes the failures of the tax system, perceived and real, especially potent frustrations.
Download or read book Building Trust in Taxation written by Bruno Peeters and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The contemporary tax landscape is experiencing a legitimacy crisis caused by macro-economic disturbances in the past decade, as well as numerous revelations in the media, such as Swissleaks, Luxleaks, and the Panama Papers. This crisis has resulted in people losing trust in their government and in corporations, thereby becoming more reluctant to give their share of money for redistribution. Written by experts in their field and with an interdisciplinary perspective, Building Trust in Taxation analyzes a topical issue which is integral to the development of society. Why are states or collective institutions not able to generate the sufficient level of trust that would enable them to collect enough revenue? Who or what is responsible for the decline in trust? What are the key factors contributing to the decline in trust? Why do the levels of trust differ between states? Is this strictly a fiscal issue, meaning that we should search for the root of the issue only in the properties of tax systems and the differences between tax systems? Or are there institutional structures and political ideologies which differ from state to state that might be able to explain this difference? Written by experts in their field and with an interdisciplinary perspective Building Trust in Taxation analyses a topical issue which is integral to the development of society. Subject: Tax Law, Legal Theory, Politics]
Download or read book The Reluctant Taxpayer written by William L. Raby and published by . This book was released on 1970 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Solidarity and Public Goods written by Avigail Ferdman and published by Routledge. This book was released on 2023-09-25 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the wake of health and economic crises across the world, solidarity is emerging as both a moral imperative and urgent social goal. This book approaches solidarity as a political good, both a framework of power structures and grounds for moral motivation. The distinct approaches to public goods and social value demonstrate how social connectedness is intricately tied to the distribution of public goods, and the moral commitments that grow out of them. The essays in this book explore different features of the political, moral and civic approaches to solidarity. They offer moral justification for solidarity, grounded in the intrinsic value of social connectedness and epistemic deference; propose structural accounts of solidarity as action against racial oppression, or as an effective non-moral framework; propose to redefine property relations, so as to capture and redistribute property's social value, and envision public goods as both an instrument of civic relations and as a condition to well-rounded, meaningful human lives. By providing a series of thought-provoking debates about social obligations and justice, the book reestablishes solidarity and public goods as an urgent and timely topic. The chapters in this book were originally published as a special issue of the journal Critical Review of International Social and Political Philosophy.
Download or read book A Good Tax written by Joan Youngman and published by . This book was released on 2016 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
Download or read book Perfectly Legal written by David Cay Johnston and published by Penguin. This book was released on 2005-01-04 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now updated with a new prologue! Since the mid-1970s, there has been a dramatic shift in America's socioeconomic system, one that has gone virtually unnoticed by the general public. Tax policies and their enforcement have become a disaster, and thanks to discreet lobbying by a segment of the top 1 percent, Washington is reluctant or unable to fix them. The corporate income tax, the estate tax, and the gift tax have been largely ignored by the media. But the cumulative results are remarkable: today someone who earns a yearly salary of $60,000 pays a larger percentage of his income in taxes than the four hundred richest Americans. Pulitzer Prize-winning investigative reporter David Cay Johnston exposes exactly how the middle class is being squeezed to create a widening wealth gap that threatens the stability of the country. By relating the compelling tales of real people across all areas of society, he reveals the truth behind: • "Middle class" tax cuts and exactly whom they benefit. • How workers are being cheated out of their retirement plans while disgraced CEOs walk away with millions. • How some corporations avoid paying any federal income tax. • How a law meant to prevent cheating by the top 2 percent of Americans no longer affects most of them, but has morphed into a stealth tax on single mothers making just $28,000. • Why the working poor are seven times more likely to be audited by the IRS than everyone else. • How the IRS became so weak that even when it was handed complete banking records detailing massive cheating by 1,600 people, it prosecuted only 4 percent of them. Johnston has been breaking pieces of this story on the front page of The New York Times for seven years. With Perfectly Legal, he puts the whole shocking narrative together in a way that will stir up media attention and make readers angry about the state of our country.
Download or read book Factors Influencing Individual Taxpayer Compliance Behaviour written by Ken Devos and published by Springer Science & Business Media. This book was released on 2013-09-30 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume provides a comprehensive analysis of why taxpayers behave the way they do. It reveals the motivations for why some taxpayers comply with the law while others choose not to comply. Given the current global financial climate there is a need for governments worldwide to increase their revenue collections via improving taxpayer compliance. Research into what shapes and influences taxpayer behavior is critical in that any marginal improvement in understanding and dealing with this behavior can potentially have a dramatic impact upon government revenue. Based on Australian data derived from the data bases of the Australian Taxation Office as an example, this book presents findings that provide lessons for tax systems around the world. Regardless of the type of tax system in place, taxpayers of all nationalities are concerned about how their tax authorities deal with non-compliance and in particular how the tax authorities go about encouraging compliance and ensuring a fair tax system for all. The book presents empirical evidence concerning taxpayer compliance behavior with particular attention being drawn to the moral values of taxpayers, the perceived fairness of the tax system and the deterrent measures undertaken by revenue authorities which influence that behavior. Other issues examined include the degree to which tax penalties operate as an effective deterrent to curbing behavior and how taxpayers' level of general tax knowledge and awareness also impacts upon their actions.
Download or read book Tax Systems written by Joel Slemrod and published by MIT Press. This book was released on 2013-12-13 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes tax evasion seriously; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates administrative and compliance costs; recognizes a range of behavioral responses to tax rates; considers nonstandard instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more socially desirable way to raise revenue than an increase in statutory tax rates. Policy makers, Slemrod and Gillitzer argue, would be well advised to recognize the interrelationship of tax rates, bases, enforcement, and administration, and acknowledge that tax policy is really tax-systems policy.
Download or read book The Economic Psychology of Tax Behaviour written by Erich Kirchler and published by Cambridge University Press. This book was released on 2007-06-21 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on tax compliance, with a focus on tax evasion, and integrates the findings into a model based on the interaction climate between tax authorities and taxpayers. The interaction climate is defined by citizens' trust in authorities and the power of authorities to control taxpayers effectively; depending on trust and power, either voluntary compliance, enforced compliance or no compliance are likely outcomes. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this book will appeal to researchers in economic psychology, behavioural economics and public administration.
Download or read book Taxpayers in Revolt written by David T. Beito and published by Ludwig von Mises Institute. This book was released on 1989 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Reform written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1975 with total page 836 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Racial Taxation written by Camille Walsh and published by UNC Press Books. This book was released on 2018-02-02 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the United States, it is quite common to lay claim to the benefits of society by appealing to "taxpayer citizenship--the idea that, as taxpayers, we deserve access to certain social services like a public education. Tracing the genealogy of this concept, Camille Walsh shows how tax policy and taxpayer identity were built on the foundations of white supremacy and intertwined with ideas of whiteness. From the origins of unequal public school funding after the Civil War through school desegregation cases from Brown v. Board of Education to San Antonio v. Rodriguez in the 1970s, this study spans over a century of racial injustice, dramatic courtroom clashes, and white supremacist backlash to collective justice claims. Incorporating letters from everyday individuals as well as the private notes of Supreme Court justices as they deliberated, Walsh reveals how the idea of a "taxpayer" identity contributed to the contemporary crises of public education, racial disparity, and income inequality.
Download or read book The Nerves of State written by Michael J. Braddick and published by Manchester University Press. This book was released on 1996 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines the politics of taxation in the broadest sense, in the villages, courts and parliament of England during 1558-1714. Covers an overview of taxation and national finances in England, spending and borrowing, the administration of customs, demesne revenues, prerogative income and concealed taxes, parliamentary taxes, the burden of taxation and tax collection, in that period.
Download or read book Economic Psychology written by Erich Kirchler and published by Cambridge University Press. This book was released on 2018 with total page 413 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by two leading psychologists, this timely publication is the only up-to-date, English-language textbook on economic psychology. Focused on application, it is an essential resource for advanced undergraduate and postgraduate courses on economic psychology, behavioural economics and social psychology, in both business and psychology departments.
Download or read book The Flat Tax written by Robert E. Hall and published by Hoover Press. This book was released on 2013-09-01 with total page 245 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new and updated edition of The Flat Tax—called "the bible of the flat tax movement" by Forbes—explains what's wrong with our present tax system and offers a practical alternative. Hall and Rabushka set forth what many believe is the most fair, efficient, simple, and workable tax reform plan on the table: tax all income, once only, at a uniform rate of 19 percent.
Download or read book War and Taxes written by Steven A. Bank and published by The Urban Insitute. This book was released on 2008 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction: This book explores the long history of American taxation during times of war. As political scientist David Mayhew recently observed, since it's founding in 1789, the United States has conducted hot wars for some 38 years, occupied the South militarily for a decade, waged the Cold War for several decades, and staged countless smaller actions against Indian tribes or foreign powers. The cost of these activities has been immense, with important and lasting consequences for the tax system, the economy, and the nation's political structure. By focusing on tax legislation, we hope to identify some of these consequences. But we are not interested in simply recounting statutory details. Rather, we hope to illuminate the politics of war taxation, with a special focus on the influence of arguments concerning "shaped sacrifice" in shaping wartime tax policy. Moreover, we aim to shed light on a less examined aspect of this history by offering a detailed account of wartime opposition to increased taxes.
Download or read book Taxifornia written by James V. Lacy and published by Post Hill Press. This book was released on 2014-01-07 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Things have never been worse for California and its citizens, and Liberalism is to blame. In Taxifornia, James V. Lacy identifies and examines California's “one-party” domination of the liberal faction of the California Democratic Party and their union and environmental lobby cronies as the cause of California's rotting economy, and how all Americans are losing as a result. Liberalism is to blame for California's rotting economy. The biggest and most important state in America was once a land of opportunity in a wonderful climate. But times have surely changed. Things have never been worse for California and its citizens. California's “one-party” domination of the liberal faction of the California Democratic Party and their union and environmental lobby cronies have wrecked havoc on California, and all Americans are losing as a result. In Taxifornia, James V. Lacy identifies and examines the true causes of California’s decline. Californians are victims of the heaviest taxation in all of America, and those high taxes are now steadily destroying the state’s economy. Tax-and-spend liberals who are in control have created a state that taxes and regulates more than any other state in the country, and have engineered a rotting economy with among the highest unemployment of any state in the nation. Its high taxes hurt all Californians by making the state too expensive for business to turn profitable. Business flight has become endemic. California’s over-regulation of businesses depresses employment in the state. A widely accepted tenet among liberal politicians, political science academics, and the media in California is that no development at all is a good thing. It is a state that educates the worst but pays the best to its teachers, a place that is widely considered by most CEOs to be one of the worst locations in the nation to run a business, where local governments are going bankrupt, and where an out-of-control public employee pay and pension system threatens to gobble up and divert almost all available taxpayer resources to a point where cities and counties simply cannot afford to pay for police, fire, or road maintenance anymore. California has an outdated environmental policy and an energy policy that makes the state almost totally dependent on one source of power: imported natural gas. It is a place where the public employee union worker who controls traffic in the Bay Area Rapid Transit District maintenance yard in poverty-stricken and near bankrupt Oakland is paid more annually than the Chief Justice of the United States Supreme Court in Washington, D.C. Top leaders of the California Republican Party readily acknowledge their party is in very deep trouble. Jim Brulte, the state chairman of the GOP and a respected veteran of the California Legislature, has identified the source of the GOP's sorry condition as a "failure to recognize changing demographics" and has said that Republicans have been too reluctant to venture into communities outside of their traditional power base. "If we want to be successful, we have to get outside of our comfort zone," Brulte said. "Too many Republican Party leaders or Republican elected officials spend all their time talking to the choir." Having identified the problems correctly, Lacy offers observations--with over 800 footnotes--about what can be done to restore political balance in the state, as well as some rational ideas for how California can fix its economic problems. But the economic and political situation in California today is at such an extreme, whether California can ever return to the broad prosperity of the past and once again lead the nation, is a very open question.
