![]() Fundamentals of Federal Income Taxation: Cases and Materials (University Casebook) $146.00 Just so you all know, this is the fourteenth edition, not the current fifteenth. If your prof requires the fifteenth, you'll be sending this back. ![]() Avery 8696 CD/DVD Label/Jewel Case Insert Combo sheets, Ink jet, 20 Labels & inserts/pack $21.62 Label and jewel case insert on a single sheet makes it easier and faster to design and print. Print on both the front and back of jewel case insert. Print-to-the-edge capability. ![]() Slaying Leviathan: The Moral Case for Tax Reform $27.50 There have been plenty of books and policy papers written, plenty of speeches and television and radio interviews, about the economic reasons that high progressive taxation is a bad idea. We've heard many times about how it restricts innovation by discouraging investments, or how higher tax rates actually have the seemingly perverse impact of decreasing government revenue, while lower tax rates lead to more money in the Treasury. Those arguments have been made and re-made, stated and re-stated, so many times that most fiscal conservatives can restate them on their own. What we haven't seen very often, though, is an argument about tax policy from a moral perspective, an examination of the impact that tax policy has on society in the manner that it punishes good behavior and rewards bad behavior. That is exactly the argument that Leslie Carbone takes up here, and it's a welcome addition to the debate. Through a combination of history, economic analysis, and good old-fashioned common sense, Carbone demonstrates quite clearly how tax policies over the past 70 years or longer have succeeded in sending the wrong signals to citizens and helped to encourage behaviors that have adverse consequences for individuals and society as a whole. In one compelling section, Carbone examines the immorality behind the IRS's tax enforcement mechanism. The book concludes with an insightful analysis of the various tax reform proposals that have been made in recent years, ranging from the flat tax to the national sales tax, and makes clear that only reform that allows the people to keep more of what they earn can ever be considered moral. For a quick read, this is an excellent edition to the voluminous literature condemning the leviathan that has become America's tax system. |
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