Book

Bartlett, Bruce R., 1951-

The benefit and the burden : tax reform--why we need it and what it will take / Bruce Bartlett.

1st SImon & Schuster hardcover ed.

New York : Simon & Schuster, 2012.

xiii, 271 pages ; 25 cm

A spirited and insightful examination of the need for American tax reform--arguably the most overdue political debate facing the nation--from one of the most legendary political thinkers, advisers, and writers of our time.

Taxation -- United States.

Income tax -- United States.

Fiscal policy -- United States.

Tax reform--why we need it and what it will take

Includes bibliographical references (pages 239-244) and index.

A brief history of federal income taxation -- How a tax bill is made -- The definition of income -- How to understand tax rates -- The relationship between tax rates and tax revenues -- How taxes affect economic growth -- The question of progressivity -- Taxes and the business cycle -- How other countries tax themselves -- Spending through the tax code -- Taxes and the health system -- Tax preferences for housing -- How federal taxes affect the states -- The problem of charitable contributions -- The problem of taxing capital gains -- Some unresolved issues in the taxation of corporations -- The problem of tax administration -- The history of tax reform -- The pros and cons of popular tax reform proposals -- The need for more revenue -- The case for a value-added tax -- The case against a value-added tax -- What should be done about the Bush tax cuts? -- If tax reform happens, it will be because Grover Norquist permits it.

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