The third edition of a popular guide to the key issuesin tax reform, providing detailed discussion of the current systemand alternative proposals, an overview of principles that shouldgovern tax policy, and a voter's guide to the tax policy debate.
The fourth edition of a popular guide to the key issues in tax reform, discussing the current system and alternative proposals clearly and without a political agenda. As Albert Einstein may or may not have said, "The hardest thing in the world to understand is the income tax." Indeed, to follow the debate over tax reform, the interested citizen is forced to choose between misleading sound bites and academic treatises. Taxing Ourselves bridges the gap between the two by discussing the key issues clearly and without a political agenda: Should the federal income tax be replaced with a flat tax or sales tax? Should it be left in place and reformed? Can tax cuts stimulate the economy, or will higher deficits undermine any economic benefit? Authors and tax policy experts Joel Slemrod and Jon Bakija lay out in accessible language what is known and not known about how taxes affect the economy, offer guidelines for evaluating tax systems, and provide enough information to assess both the current income tax system and the leading proposals to reform or replace it (including the flat tax and the consumption tax). The fourth edition of this popular guide has been extensively revised to incorporate the latest information, covering such recent developments as the Bush administration's tax cuts (which expire in 2011) and the alternatives proposed by the President's Advisory Panel on Federal Tax Reform. Slemrod and Bakija provide us with the knowledge and the tools—including an invaluable voter's guide to the tax policy debate—to make our own informed choices about how we should tax ourselves.
The new edition of a popular guide to the key issues in tax reform, presented in a clear, nontechnical, and unbiased way. To follow the debate over tax reform, the interested citizen is often forced to choose between misleading sound bites and academic treatises. Taxing Ourselves bridges the gap between the oversimplified and the arcane, presenting the key issues clearly and without a political agenda. Tax policy experts Joel Slemrod and Jon Bakija lay out in accessible language what is known and not known about how taxes affect the economy and offer guidelines for evaluating tax systems—both the current tax system and proposals to reform it. This fifth edition has been extensively revised to incorporate the latest data, empirical evidence, and tax law. It offers new material on recent tax reform proposals, expanded coverage of international tax issues, and the latest enforcement initiatives. Offering historical perspectives, outlining the basic criteria by which tax policy should be judged (fairness, economic impact, enforceability), examining proposals for both radical change (replacement of the income tax with a flat tax or consumption tax) and incremental changes to the current system, and concluding with a voter's guide, the book provides readers with enough background to make informed judgments about how we should tax ourselves. Praise for earlier editions “An excellent book.” —Jeff Medrick, New York Times “A fair-minded exposition of a politically loaded subject.” —Kirkus Reviews
A comprehensive and accessible account of the U.S. estate tax, examining its history and evolution, structure and inner workings, and economic consequences. Governments have been levying some form of inheritance tax since the ancient Egyptians did so in the seventh century BC. In the United States, the federal government experimented with various forms of inheritance taxes, settling on an estate tax in 1916 and a gift tax in 1932. Despite this long history, there are few empirical studies of the federal estate tax. This book offers the first comprehensive look at U.S. estate and inheritance taxes, examining their history and evolution, structure and inner workings, and economic consequences. Written by David Joulfaian, a veteran economist at the U.S. Department of the Treasury, the book provides accessible accounts of such topics as changes in tax laws, issues of equity, the fiscal contribution of the estate tax, and its behavioral effects. Joulfaian traces the evolution of U.S. inheritance taxes from 1797 to the present, noting that the estate tax rate and base expanded through 1976, then began to decline. He describes the tax itself, explaining that it currently applies to estates and gifts in excess of $11.18 million, and outlines applicable deductions and credits. He sketches a profile of taxpayers and their beneficiaries; surveys the revenues from estate and gift taxes; and discusses the effect of estate taxation on labor decisions, saving and wealth accumulation, charitable giving, life insurance ownership, and other economic activities. Finally, he addresses criticisms of the estate tax and analyzes its shortcomings. Accompanying tables present a wealth of data gathered by Joulfaian in his research and not available elsewhere.
Amongst Ourselves is a self-help guide written expressly for individuals with DID/MPD--and the first to provide readers with the practical steps they can take to cope with the condition and emerge with greater self-awareness and the skills to live a rich and rewarding life. Authors Tracy Alderman and Karen Marshall explain what DID is and provide a clear account of its underlying causes and symptoms. They describe what it's like to live with DID and make practical suggestions for coming to terms with the condition, managing the confusion and self-destructive behaviors that often accompany it, and deciding to "come out" to others. Karen lends a unique and immensely important perspective, in that she is able to speak as both a therapist and as an individual with DID. Through her insights, as well as guided exercises throughout the text, readers learn: New skills and strategies to help them manage living with DID An appreciation for DID's positive aspects What to expect from therapy and available treatment options How to become more aware of themselves and the ways in which DID affects their lives
An engaging and enlightening account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts—and, in repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth-century Britain, a cut in the tax on tea massively increased revenue. In this entertaining book, two leading authorities on taxation, Michael Keen and Joel Slemrod, provide a fascinating and informative tour through these and many other episodes in tax history, both preposterous and dramatic—from the plundering described by Herodotus and an Incan tax payable in lice to the (misremembered) Boston Tea Party and the scandals of the Panama Papers. Along the way, readers meet a colorful cast of tax rascals, and even a few tax heroes. While it is hard to fathom the inspiration behind such taxes as one on ships that tended to make them sink, Keen and Slemrod show that yesterday’s tax systems have more in common with ours than we may think. Georgian England’s window tax now seems quaint, but was an ingenious way of judging wealth unobtrusively. And Tsar Peter the Great’s tax on beards aimed to induce the nobility to shave, much like today’s carbon taxes aim to slow global warming. Rebellion, Rascals, and Revenue is a surprising and one-of-a-kind account of how history illuminates the perennial challenges and timeless principles of taxation—and how the past holds clues to solving the tax problems of today.
According to Thomas Metzinger, no such things as selves exist in the world: nobody ever had or was a self. All that exists are phenomenal selves, as they appear in conscious experience. The phenomenal self, however, is not a thing but an ongoing process; it is the content of a "transparent self-model." In Being No One, Metzinger, a German philosopher, draws strongly on neuroscientific research to present a representationalist and functional analysis of what a consciously experienced first-person perspective actually is. Building a bridge between the humanities and the empirical sciences of the mind, he develops new conceptual toolkits and metaphors; uses case studies of unusual states of mind such as agnosia, neglect, blindsight, and hallucinations; and offers new sets of multilevel constraints for the concept of consciousness. Metzinger's central question is: How exactly does strong, consciously experienced subjectivity emerge out of objective events in the natural world? His epistemic goal is to determine whether conscious experience, in particular the experience of being someone that results from the emergence of a phenomenal self, can be analyzed on subpersonal levels of description. He also asks if and how our Cartesian intuitions that subjective experiences as such can never be reductively explained are themselves ultimately rooted in the deeper representational structure of our conscious minds.
"Cheating is deeply embedded in everyday life. Costs attributable to its most common forms total close to a trillion dollars annually. This book offers the only recent comprehensive account of cheating in everyday life and the strategies necessary to address it across a wide range of contexts: sports, organizations, taxes, academia, copyright infringement, marriage, and insurance and mortgages"--