The Real Tax Burden: More Than Dollars and Cents

by Alan D. Viard, Alex M. Brill

Overview

Endowed with the authority to enforce justice, government is a necessary prerequisite to human flourishing. Citizens rightfully bear the responsibility to contribute to the existence of just government through the rendering of taxes. Because tax policy is also a reflection of values, citizens in a democratic society should be concerned with how taxes are collected and spent. In Real Tax Burden: More than Dollars and Cents, Alan Viard and Alex Brill explain everything you need to know to understand taxes in America today. The authors describe who pays what and why, the implications of the current system, and provide a vision for reform that is simple, effective, and consistent with our values.

Product Details

ISBN-13:	9780844772103
Publisher:	American Enterprise Institute for Public Policy Research
Publication date:	11/16/2011
Series:	Values and Capitalism
Pages:	114
Product dimensions:	4.80(w) x 6.50(h) x 0.40(d)

About the Author

Alan D. Viard is a senior fellow emeritus at the American Enterprise Institute (AEI), where he studies federal tax and budget policy.

Alex M. Brill is a research fellow at the American Enterprise Institute.

Table of Contents

List of Illustrations Acknowledgments Introduction Chapter 1: What is Excess Burden? Chapter 2: Excess Burden of Wage, Income, and Consumption Taxes Chapter 3: Taxation in the United States: An Overview Chapter 4: Issues in U.S. Personal Income Taxation Chapter 5: Issues in U.S. Business Taxation Chapter 6: Options for Fundamental Tax Reform Conclusion Suggested Reading About the Authors