The Political Economy of Taxation: A Critical Review of a Classic
Law & Society Review, Vol. 30, p. 652, 1996
17 Pages Posted: 12 Jul 2010
Date Written: 1996
Abstract
This book review reexamines Henry Simons famous contribution to the tax policy literature, "Personal Income Taxation: The Definition of Income as Problem in Fiscal Policy" (1938). It argues that while Professor Simons was concerned with tax fairness and the redistribution of income, he adopted a definition of income that worked to undermine the interests of many of the poor individuals in society that he sought to support.
Keywords: tax policy, Henry Simons, redistribution, market-oriented policy
JEL Classification: K34, K39
Suggested Citation: Suggested Citation
Staudt, Nancy Christine, The Political Economy of Taxation: A Critical Review of a Classic (1996). Law & Society Review, Vol. 30, p. 652, 1996, Northwestern Law & Econ Research Paper No. 10-20, Available at SSRN: https://ssrn.com/abstract=1636410
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