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Public
Interest Institute
Resources
These books are
available for check-out
to TEF members by contacting Public Interest Institute at 319-385-3462
or
Public.Interest.Institute@LimitedGovernment.org
America: Who Really Pays the Taxes?
Donald L. Barlettt
and James B. Steele
Simon & Schuster
New York, NY
HJ2381.B37 1994
The complexities of
taxes and their impact on daily life.
America’s Coming Tax Revolt
Matt S. Hellman, I.
M. Notakinit and N. E. Moore editors
Parrot Communications Int’l, Inc
Burbank, CA
HJ4191.A1P 1992
America’s Coming Tax
Revolt takes a unique look at what has gone wrong, what is being done
about it, and what the best minds, think tanks, foundations, and writers
are offering as a solution. Who and what are the culprits? They name
names, point fingers, and recommend positive steps to rescue the economy
from the bureaucracy and hypocrisy.
Assessing Tax Reform
Henry J. Aaron and
Harvey Galper
The Brookings Institution
Washington, D.C.
HJ4653.I53A23 1985
In this book the
authors help readers make sense of the cacophony of claims about tax
reform. They show how each of the major plans relate to elementary
principles of taxation. In addition, they present a plan based on the
taxation of personal and business cash flow that, in their view, solved
the fundamental problem of taxation better than other proposed
legislation.
Balancing Act—Debt,
Deficits, and Taxes
John H. Makin, Norman
J. Ornstein and David Zlowe editors
The AEI Press
Washington, D. C.
HJ2052.B35 1990
The contributors to
this volume focus on specific challenges to the economy and how they
will be met. They move beyond the fashionable platitudes of the day
into a productive discussion about long-term strategies for our policy
makers.
Behavioral Simulation
Methods in Tax Policy Analysis
Martin Feldstein
editor
The University of
Chicago Press
Chicago, IL
HJ2381.B4 1983
The papers in this
volume develop a better method of simulating the effects of alternative
tax policies. Several of the studies are based on a common set of data
and questions. Others are related to the framework that the researchers
have adopted and the tax proposals that are studied.
Behavioral Tax
Research: Prospects and Judgment Calls
Jon S. Davis editor
American Taxation
Association
Sarasota, Fl
HJ2362. B38 1995
The first three
chapters detail researcher’s experiences with moving a particular
research
idea and paper
forward into a accepted article. The three remaining chapters provide a
perspective on behavioral tax research and suggestions for the future.
Blueprints for Basic
Tax Reform
David F. Bradford and
the U. S. Treasury Tax Policy Staff
Tax Analysts
Arlington, VA
HJ2381.P42P999 1984
2nd edition, revised
This volume presents
two specific tax systems. The first is a plan for broadening the base
of the income tax. The second is based on consumption and is called a
cash flow tax. The design of the new tax system would have a broader
tax base with much lower and simpler rates so that it would be widely
accepted and all would share its advantages.
California
and the American Tax Revolt
Proposition 13 five year later
Terry Schwadron
editor
University of
California Press
Berkeley, CA
HJ4191.C36 1984
Proposition 13 was
adopted in June 1978 ending an era of fiscal feast in California. The
five years that this
book is about tries to explain the budget cuts and the effects it had on
government programs and cash flow management.
California’s
Tax Machine
A history of taxing and spending in the golden state
David R. Doerr
California Taxpayers’
Association
Sacramento, CA
J87.C2004P9 2000
This volume is a
history of taxes and spending in California. The book outlines the
colonial period to the present day and the effect of the different taxes
and legislation
had on the state.
Chain Reaction
The impact of race, rights, and taxes on American politics
Thomas Byrne and Mary
D. Edsall
W. W. Norton &
Company
New York, NY
JK524.E28 1991
This book covers the
two and a half decades in American politics following the passage of the
Civil Rights Act and Voting Rights Act: 1964-1990. The book is an
attempt to explore show the influence on presidential politics of race,
rights, values, and taxes.
Charging for
Government
User charges and earmarked taxes in principle and practice
Wagner, Richard E.
editor
Routledge, Chapman
and Hall Inc
New York, NY
HJ5001.C48 1991
The twelve chapters
in this book examine the possible conflict between arguments for user
fees and earmarked taxes and public choice analyses which explain how
political outcomes reflect the operation of self-interest.
Cost of Rights, The
Why liberty depends on taxes
Stephen Holmes and
Cass R. Sunstein
W. W. Norton &
Company
New York, NY
JC599.U5H55 1999
The Cost of Rights
deals with the cost of various rights and how to allocate public
resources for the protection of rights and for whom.
Costly Returns
The Burdens of the U. S. Tax System
James L. Payne
ICS Press
San Francisco, CA
HJ22381.P39 1993
In Costly Returns
Payne demonstrates the true cost of raising the benignly termed “general
revenues” that fuel the expenditures. He tells how the government gets
it—and
at what price to the
society.
Cracking the Code
Making sense of the corporate alternative minimum tax
Andrew B. Lyon
Brookings Institution
Press
Washington, D.C.
HJ4653.C7L96 1997
This books deals with
alternative minimum tax and corporate tax reform. It tries to make sense
of the alternative minimum tax.
Crisis in Tax
Administration, The
Henry J. Aaron and
Joel Slemrod editors
Brookings Institution
Press
Washington, D.C.
HJ2361.C37 2004
The chapters in this
volume address not only the crisis that now confronts the Internal
Revenue Service but also the tensions that affect all tax
administrations at all times.
Do Taxes Matter?
The impact of the Tax Reform Act of 1986
Joel Slemrod editor
The MIT Press
Cambridge, MA
HJ4652.D6 1991
The Tax Reform Act of
1986 was the most significant change in income tax law since its
conversion to a mass-based tax during World War II. This volume begins
with an overview chapter and than contains the nine papers plus for each
paper the remarks delivered by a formal commentator and a synopsis of
the general discussion that followed
the conference
presentation.
Economic Effects of
Fundamental Tax Reform
Henry J. Aaron and
William G. Gale editors
Brookings Institution
Press’
Washington, D.C.
HJ2381.E226 1996
The essays in this
book show that fundamental tax reform presents the American public with
fundamental choices. The current system is extraordinarily complex.
The flat tax would promise some increase in output, labor supply, and
savings, but at the cost of diminished productivity.
Economic Perspectives
on State Taxation of Multijurisdictional Corporations
Charles E. McLure,
Jr.
Tax Analysts
Arlington, VA
HJ4653.C7M334P 1986
The papers are
divided into four categories. First group of papers describe the
economic effect of the state corporation income taxes implemented using
formula apportionment.
The second group
defines a unitary business. The third group deals with legislative
proposals and the fourth group the worldwide unitary taxation working
group.
Economics and Tax
Policy
Karl E. Case
Oelgeschlager, Gunn,
Hain, Publishers, Inc
Boston, MA
HB171.C374 1986
This book introduces
students to a discipline and a way of thinking. A basic
knowledge of
economics is essential to the rational formulation of a tax policy.
Economics of Higher
Education, The
An analysis of
taxes versus fees
John Creedy
Edward Elgar
Publishing Company
Brookfield, VT
LB2341.98.C74 1995
This volume considers
the use of fees versus taxation for the finance of higher education.
They briefly discuss
some to the standard arguments for subsidizing higher education and
outlines interdependencies. The basic framework used involves an
individual’s investment decisions, the government’s budget constraints
and an equilibrium in which all plans are mutually consistent. It also
examines the majority voting equilibrium and considers its comparative
static properties. The use of social welfare function defined in terms
of the net lifetime income of individuals is considered.
Empowering Health
Care Consumers Through Tax Reform
Grace-Marie Arnett
The University of
Michigan Press
Ann Arbor, MI
RA395.A3A74 1999
This book shows how
tax reform can lead to more appropriate and more affordable health
insurance.
xploring the
Underground Economy
Susan Pozo, editor
W.E. Upjohn Institute
for Employment Research
Kalamazoo, MI
HD2346.U5E96 1996
This volume is six
different papers about underground economy—its many
facets, its various
consequences and a multitude of interpretations.
Extra Mile, The
Rethinking energy policy for automotive transportation
Pietro S. Nivola and
Robert W. Crandall
The Brookings
Institution
Washington, D. C
HD9502.U52N58 1995
Energy consumption in
the United States as it relates to taxation in the automobile industry
and trade.
Fat City
How Washington wastes your taxes
Donald Lambro
Regnery/Gateway, Inc
South Bend, IN
HJ7537.L35 1980
This book was written
to expose the flimflam game for the fraud that is and to point to where
federal activities can be deleted at considerable savings to taxpayers.
Government can be significantly reduced in size, and not a single truly
needy American has to be denied benefits and services they truly
deserve.
Federal Budget
over 500 uncomplicated questions about taxes and spending
Bruce Wettrau
Congressional
Quarterly Inc
Washington, D.C.
HJ2051.W43 1998
This desk reference
is a self-teaching guide to the federal budget and a reference for
factual, procedural, and historical material. It is a non-technical
source of information about federal budget matters.
Federalism in
Taxation
The case for greater uniformity
Daniel Shaviro
The AEI Press
Washington, D.C.
HJ275.S49 1993
This book examines
the reason for preferring locationally neutral taxes and explains the
basic tension between locational neutrality and state and local autonomy
in taxation. It also examines the federal judicial check on state and
local taxation, which relies on a principle barring discrimination
against outsiders and interstate commerce
Flat Tax, The
Robert E. Hall and
Alvin Rabushka
Hoover Institution
Press
Stanford, CA
HJ4652.H185 1985 2nd
edition
This book sets forth
the flat-tax plan that the authors have developed. They believe it is a
fair, efficient, simple, and workable plan.
For Good and Evil
The impact of taxes on the course of civilization
Charles Adams
Madison Books
New York, N.Y.
HJ2250.A323 1993
This study examines
the many major events of history, but focuses on the tax man. A look
into the past at the rebelliousness of our ancestors shows what a
powerful force taxes are in the course of civilization.
Greedy Hand, The
How taxes drive Americans crazy and what to do about it
Amity Shlaes
Random House
New York, NY
HJ2362.S54 1999
Amity Shlaes unveils
the hidden perversities of our lifelong tax experience: how family tax
breaks do little to the family, and can even hurt it. She demonstrates
how married women pay a special women’s tax rate, higher than anybody
else’s. She shows how problems that engage and enrage us—Social
Security problems, or the things we don’t like about schools—are, at
heart tax problems. And she explains why the solution Washington offers
merely accelerates a vicious cycle.
Hidden Welfare State,
The Tax
expenditures and social policy in the United States
Christopher Howard
Princeton University
Press
Princeton, N.J.
HJ2381H684 1997
This study looks at
the American welfare state. The focus of this study is tax expenditures
with social welfare objectives, health care, employment and training,
housing, social services, education, and veterans’ benefits.
How to Pay Zero Taxes
Your guide to every tax break the IRS allowed
Jeff A. Schneppers
McGraw-Hill, Inc
New York, NY
HJ4652.I54P9 1995
Hundreds of tips and
techniques to preserve your income through exclusions, credits,
deductions, shelter, smart investments, and more.
Internet Economy, The
Access, taxes, and market structure
Alan E. Wiseman
Brookings Institution
Press
Washington, D.C.
HF5548.32.W57 2000
This volume is to
review some of the recent literature dealing with the economics of the
Internet, especially in relation to the pricing of access to the
Internet, the pricing of goods sold via the Internet, network
externalities, and Internet taxation. These are the thoughts about
development of the Internet with respect to market structure, consumer
welfare, and likely areas of government intervention.
IRS v. The People,
The Time
for real tax reform
Jack Kemp and Ken
Blackwell editors
The Heritage
Foundation
Washington, D. C.
HJ2381.H44P
The book is 15 essays
that examine the economic opportunity and analysis of why a flat tax
will make American dream more accessible to all.
Labyrinth of Capital
Gains Tax Policy, The A
guide for the perplexed
Leonard E. Burman
Brookings Institution
Press
Washington, D. C.
HJ4653.C3B874 1999
Leonard E. Burman
lays out what he learned about capital gains tax in this book. He
places an accurate assessment of fact and evidence of their economic
effects.
Low Tax, Simple Tax,
Flat Tax
Robert E. Hall and
Alvin Rabuhka
McGraw-Hill Book
Company
New York, NY
HJ4652.H185 1983
This volume is a
design for a new tax system to replace the personal and corporate income
taxes. Under the simple flat tax, all income would be taxed once and
only once, at a uniform low rate of 19 percent.
Making America’s
Budget Policy From the 1980s to 1990s
Joseph J. Minarik
M. E. Sharpe, Inc
Armonk, NY
HJ2051.M56 1990
This volume is a
collection of papers written during the 1980s—a decade with the most
violent swings in federal fiscal policy. The papers range from
nonpartisan evaluations of our policies and prospects to advocacy of
specific policy initiatives.
National Tax Rebate
A new America with less government
Leonard M. Greene
Regnery Publishing,
Inc
Washington, D. C.
KF3569.5.Z9G74 1998
This book shows
American citizens how they can get their tax money back before the
federal government spends it on what it thinks you need.
No Pain, No Gain
Taxes, productivity, and economic growth
Louis A. Ferleger and
Jay R. Mandle
The Twentieth Century
Fund Press,New York, NY
HJ2381.F45 1992
Since 1973
productivity growth in the United States as been sluggish. In the past
years American workers suffered decline in real wages, more
single-earning families became impoverished; and income distribution
became more unequal. Our children perform poorly on tests of science
and math; our products face increasing international competition; and
our savings rates is near the bottom among industrialized countries.
The long term solutions to these problems are in training, innovation,
and investment.
Options for Tax
Reform
Joseph A. Pechman
editor
The Brookings
Institution
Washington, D.C.
HJ2381.P99 1984
The chapters in this
book try to sort the issues and evaluate the various tax reform
proposals.
Orphaned Capital, The
Adopting the right revenues for the District of Columbia
Carol O’Cleireacain
Brooking Institution
Press
Washington, D. C.
HJ9216.O27 1997
This book is an
important contribution to the debate over how to solve the District of
Columbia’s financial challenges. The author proposes a new revenue
structure and shows how to reshape the city-federal relationship.
Personal Saving,
Consumption, & Tax Policy
Marvin H. Kosters,
editor
The AEI Press
Washington, D.C.
HJ2381.P46
This volume offers
the views of nineteen fiscal policy analysts who evaluate any attempts
to raise national savings and domestically financed investments.
Politics, Taxation
and the Rule of Law
The power to tax in constitutional perspective
Donald P. Racheter
and Richard E. Wagner editors
Kluwer Academic
Publishers
Norwell, MA
KF6289.P65 2002
In this volume the
authors have shown the way in which property rights can be divided
between national and state governmental powers to help citizens preserve
their freedom.
Power to Tax:
Analytical Foundations of a Fiscal Constitution, The
vol 9
Geoffrey Brennan and
James M. Buchanan
Liberty Fund
Indianapolis, IN
HJ2305.B64 2000
This volume discusses
the basic constitutional perspective. They develop a model for the
working political process, examine the choice calculus of the potential
taxpayer, extend
to commodity taxes,
introduces capital taxation and public debt, and the power to use
inflation as a means of taxation. For fiscal reform they attempt to
relate analysis to the current proposals for constitutional tax limits.
Public
Dollars for Private Schools The case of tuition tax credits
Thomas James and
Henry M. Levin editors
Temple University
Press
Philadelphia, PA
LC49.P83 1983
This book interprets
tuition tax credits from a variety of perspectives, setting the proposal
against a larger background of public policy toward nonpublic
education.
Quest for Balance in
State-Local Revenue Structures, The
Frederick D. Stocker,
editor
Lincoln Institute of
Land Policy
Cambridge, MA
HJ4181.Q4 1987
These essays call
attention to the complexities and ambiguities of trying to come up with
a formula for a balanced tax structure.
Reforming State Tax
Systems
Steven D. Gold editor
National Conference
of State Legislatures
Denver, CO
KF6750.A75R45 1986
The book is divided
into three parts. Part I consists of three background articles that
discuss an overview of trends, characteristics of a balanced tax system,
and the role of research in formulating policy. Part II deals with four
important concerns of policymakers—tax incidence, economic development,
tax simplification, and federal tax reform. These concerns undergrid
many of the of the issues discussed in Part III, which
deals with the major
state revenue sources individually.
Rethinking Estate and
Gift Taxation
William G. Gale,
James R. Hines Jr. and Joel Slemrod editors
Brookings Institution
Press
Washington, D. C.
KV6572.R48
This is collection of
papers on the history of tax and the economic characteristics of the
decedents whose estates owed taxes; the methods and extent of (legal)
avoidance and (illegal) evasion of estate taxes on savings and capital
formation, charitable contributions, and gift giving; and the
distributional effects of policy alternatives to the estate tax.
Revolt of the Haves
Tax rebellions and hard times
Robert Kuttner
Simon and Schuster
New York, N.Y.
HJ2381.K87 1980
This book is about
the great taxpayer revolt of the late 1970s, a mass political event
whose meaning is still widely debated. The national tax revolt sparked
by California’s Proposition 13 and its limitations, resulted from
excessive and often erratic tax burdens on Americans of quite moderate
means. Proposition 13 gave the bulk of tax relief.
Shifting the Burden
The struggle over growth and corporate taxation
Cathie J. Martin
The University of
Chicago Press
Chicago, IL
HJ4653.C7M334 1991
This volume is a
series of case studies of corporate tax acts legislated since the early
1960s. The stories of how Presidents use coalitions to get their policy
agendas passed and the resulting impact on policy make up the bulk of
the empirical chapters.
Showdown at Gucci
Gulch
Lawmakers, lobbyists, and the unlikely triumph of tax reform
Jeffrey H, Birnbaum
and Alan S. Murray
Random House
New York, NY
KF6289.B57 1987
The Tax Reform Act of
1986 marked the most significant achievement of the second Reagan
administration. This book gives a factual blueprint and understanding
of how and why this became the law of the land.
Sports, Jobs, & Taxes
The economic impact of sports teams and stadiums
Roger G. Noll and
Andrew Zimbalist editors
Brookings Institution
Press
Washington, D.C.
GV716.S647 1997
This book explains
the appropriate methodology for calculating the costs and benefits of a
sports facility and then examines several recent stadium projects and
proposals. In every case they find that the local economic impact of
sports teams and facilities is far smaller than expected and in some
cases it is negative. If stadiums are poor investments than why in the
era of limited government are expensive stadiums being subsidized? The
studies reach two conclusions: local politics and bargaining power that
sports teams enjoy because of their scarcity.
Tax Decade, The
How taxes came to dominate the public agenda
C. Eugene Steuerle
The Urban Institute
Press
Washington, D.C.
HJ2381.S74 1991
The years 1981 to
1990 constituted a decade during which there was a tremendous outpouring
of tax legislation and a corresponding shift among individuals and
businesses of hundreds of billions of dollars of tax liability. This
book is a comprehensive examination of how the tax and related budget
events are woven together.
Tax Facts Eight
Isabella Horry, Filip
Palda, and Michael Walker
The Fraser Institute
Vancouver, British
Columbia, Canada
HJ 2451.H69 1992
This book is a
summary of the results of a Fraser Institute project that began in July
1975.
Its objective was to
find out how much tax, in all forms, Canadians pay to federal,
provincial, and municipal governments and how the size has changed over
the years since
1961.
Tax Progressivity and
Income Inequality
Joel Slemrod editor
Cambridge University
Press
New York, NY
HJ2327.U5T393 1994
This volume addresses
both how to measure the distribution of the tax burden and how the tax
burden, measured appropriately, has changed over the past decade, first
for federal taxes and then for state and local taxes. Also it
investigates two related questions—how responsive high-income taxpayers
are to changes in tax rates, and whether the recent increase in measured
inequality is due to the increased work effort of the rich and greater
exposure of their income to taxation.
Tax Racket, The
Government extortion from A to Z
Martin L. Gross
Ballantine Books
New York, NY
HJ2381.G76 1995
The chapters in this
book from A to Z (audits to zany taxes) expose exactly what is wrong
with our present tax system. It lays out a clear and workable plan to
fix it—by abolishing all federal, state, and city income taxes and
replace them with a fair and equitable national sales tax that reduces
the tax burden on everyone.
Tax Reform
The rich and the poor
Joseph A. Pechman
The Brookings
Institution
Washington, D. C.
HJ2318.P42 1989 2nd
edition
This book is a
revised edition of selected essays on public finance. The selections
included matters of taxation, income maintenance, and social security
with emphasis on the analysis of policy alternatives to improve tax and
transfer systems.
Tax Reform and the U.
S. Economy
Joseph A. Pechman
editor
The Brookings
Institution
Washington, D. C.
HJ2381.P88 1987
The papers presented
in this volume are intended to explain in nontechnical language the
important provisions of the Tax Reform Act of 1986 and their economic
effects.
Tax Revolt
The rebellion against an overbearing, bloated, arrogant, and abusive
government
Phil Valentine
Nelson Current,
Nashville, TN
HJ2434.V35 2005
This is a story about
empowerment. It’s a true story of how a relatively small band of active
citizens inspired an entire state, mobilized thousands of people, and
defied the conventional wisdom that their cause was lost.
Tax Revolt, The
Alvin Rabushka and
Pauline Ryan
Hoover Press
Publication
Stanford, CA
HJ4121.C22R3 1982
This book is about
Proposition 13 and the tax revolt. Proposition 13 and similar movements
in other states raised fundamental questions about the American polilty
and brought to the fore a conflict between basic political forces.
Behind these questions lie important issues of concern to all
citizens—the effect of taxes on the economy, the financing of government
services, the role of public opinion in politics, and popular control
over government.
Taxation and Economic
Development
A Blueprint for Tax Reform in Ohio
Roy Bahl editor
Battelle Press
Columbus, OH
HJ2427.T39 1995
Each chapter spells
out problems with the Ohio tax system and the options for reform.
Taxation in an
Integrating World
Vito Tanzi
The Brookings
Institution
Washington, D.C.
HJ2305.T187 1994
The increasing
globalization of economic activities and the growing integration of the
world’s economies have changed the economic environment, creating
conflict between traditional principles and policies and current
developments. Individuals and companies operating internationally pay
income abroad and receive income from abroad. Capital, and to some
extent, highly skilled labor have become more sensitive to differences
in effective tax rates and react to those differences.
Taxation, Poverty,
and Income Distribution
John Creedy editor
Edward Elgar
Publishing Company
Brookfield, VT
HC79.I5T363 1994
This book has twelve
chapters concerned with the general area, broadly defined, of income
distribution. It examines various issues relating to income taxation
and its redistributive effect on poverty and inequality
Taxing Choice
The predatory politics of fiscal discrimination
William F. Shughart
II editor
Transaction
Publishers
New Brunswick, N.J.
HJ5707.U5T39 1997
Taxing Choice is
organized into four main parts. A summary and critique of the standard
economic arguments used to justify the taxation of “sin.” Selective
taxation of politically incorrect product, selective excise taxes, and
excise taxes to regulate behavior are examined.
Taxing Choice
The politics of tax reform
Timothy J. Colan,
Margaret T. Wrightson, and David R. Beam
Congressional
Quarterly, Inc
Washington, D.C.
KF6276.558.A16C66
1989
The Tax Reform Act of
1986 had immediate effects on the economy, the federal budget, and the
take-home pay of Americans. This book details the lessons it offers
about the policy process, the motivations of policy makers, and the
unexpected effects of institutional arrangements on legislative
outcomes.
Taxing Ourselves
A citizen’s guide to the great debate over tax reform
Joel Slemrod and Jon
Bakija
The MIT Press
Cambridge, MA
HJ4652.S528 2000
This book lays out
what is known and not known about how taxes affect the economy. It
offers guidelines for evaluating tax systems, and provides enough
information to evaluate
both the current
income tax system and the leading proposals to replace or reform it.
Taxpayers in Revolt
Tax resistance during the Great Depression
David T. Beito
The University of
North Carolina Press
Chapel Hill, N.C.
HJ3252.B45 1989
The taxpayers’ revolt
of the 1930s gives the historian a window into a whole set of larger
questions such as whether politics and the economy have any role in the
tax crisis and how does the government maintain authority and
legitimacy when their source of money is challenged.
Those Dirty Rotten
Taxes The
tax revolt that built America
Charles Adams
The Free Press
New York, N.Y.
HJ2362.A3 1998
There are five main
periods of tax abuse. Four of those periods produced tax rebellions:
(1) the tyranny of British taxes, 1765-76; (2) the tyranny of the
Federalists’ taxes, 1791-99; (3) the tyranny of the tariff, 1828-61; (4)
the tyranny of the Second Whiskey Rebellion, 1865-1900. The fifth
period, the tyranny of the income tax, 1913- today.
Untangling the Income
Tax
David F. Bradford
Harvard University
Press
Cambridge, MA
HJ4652.B67 1986
This book helps
policy makers and the public wrestle with the basic issues of tax
reform. It is an analytic perspective on tax objectives, research on
various types of individual and corporate taxes, and the consequences of
some of the major options for reform.
Wealth and Our
Commonwealth
Why America should tax accumulated fortunes
William H. Gates, Sr.
and Chuck Collins
Beacon Press
Boston, MA
HJ5805.G38 2003
Gates and Collins
advocate in this book that the estate tax should be preserved and that
its revenue be directly linked to supplementing Social Security or
directed to an educational trust fund to provide a modern-day GI Bill
for education.
Why We Should Abolish
the Income Tax
A guide to the principal proposals
William W. Oliver
Cross Cultural
Publications, Inc
Notre Dame, IN
KF6369.3.O44 1995
A short book that
explains most of what is wrong with the federal income tax and why a
national sales tax is the best replacement.
Who Bears the
Lifetime Tax Burden?
Don Fullerton and
Diane Lim Rogers
Brookings Institution
Washington, D.C.
HJ2322.A3F85 1993
The primary concern
is the relative taxation of rich and poor. This book employs a
definition of income and taxes. It estimates lifetime wage profiles for
individuals, classifies them into groups defined by the level of
lifetime income, and calculates the long-run burden on each group. In
addition, the authors build a general equilibrium model able to compare
the effects of each tax on wage rates, interest rates, and the prices of
goods purchased by consumers
Why We Must Abolish
the Income Tax and the IRS
A special report on the National Sales Tax
Nelson Hultberg
AFR Publications
Dallas, TX
HJ5715.U6H85 1996
This book is an
appeal for a new and strictly limited “taxing power” that will check
such “state absolution”, and begin the process of giving America back to
the people and the original vision of her Founders. The monolith of
centralized liberalism in Washington is dead. It is still not clearly
defined and certain of the path it need to take.
Work Incentives and
Income Guarantees: The New Jersey Negative Income Tax Experiment
Joseph A. Pechman and
P. Michael Timpane editors
HC107.N5318 1975
In this book the
authors assess the usefulness of experiments as a way of increasing
knowledge about the effects of domestic social policies and programs of
the federal government.
Your Money or Your
Life Why
we must abolish the income tax
Sheldon Richman
The Future of Freedom
Foundation
Fairfax, VA
KF6356.516.W48P
Sheldon Richman
writes about the reality of the American tax state. He demonstrates the
immorality, injustice, corruption, and inefficiency of America’s income
tax system. After explaining why the income tax must be abolished if a
free America is to be restored, Mr. Richman reminds us that taxes are
only one side of the fiscal coin.
Reference Books
State Tax Handbook
1993-1994-1995-1996-1997-1998-1999-2001-2002-2003-2004-2005-2006
CCH Incorporated
Chicago, IL
XREF 53.10
The State Tax
Handbook provides an overview of the taxation scheme of each state and
the District of Columbia, as well as multistate charts on income tax,
practice and procedure, property tax, and sales and use taxes. The book
is set in five parts that give an overall view of the states’ levies,
bases and rates, principal payment and return dates, and other important
tax information on major taxes.
Top Federal Tax
Issues for 2006 CPE Course
CCH Incorporated
Chicago, IL
XREF 53.11
This course helps the
tax practitioner advise their clients about new tax opportunities or not
being caught unaware of new taxes. Among the topics examined are new
manufacturing deductions, foreign dividends repatriated to the United
States, alternative minimum tax, deferred compensation developments,
energy incentives, hurricane relief, phased in benefits, and IRS
enforcement to crack down on abuses.
U. S. Master Tax
Guide
1964-1965-1966-1967-1968-1969-1970-1971-1972-1973-1974-1975-1976-1977-1978-1979-1980-1981-1982-1983-1984-1985-1986-1987-1988-1989-1990-1991-1992-1993-1994-1995-1996-1997-1998-1999-2000-2001-2002-2003-2004-2005-2006
CCH Incorporated
Chicago, IL
XREF 51.00
In addition to the 29
chapters of concise tax law explanations, the U. S. Master Tax Guide
provides a wealth of information. The overview division contains
information on new legislation, non-legislative tax development, income
tax returns, and tax calendar showing filing dates. Tax rates,
checklists, computation of taxable income, and special tax tables are
also included in this guide.
These books are available for check-out
to TEF members by contacting Public Interest Institute at 319-385-3462
or
Public.Interest.Institute@LimitedGovernment.org
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