Originally published in 1961, The Ideologies of Taxation is a classic of taxation--a long-unavailable volume that remains uniquely applicable today. Louis Eisenstein starts from the idea that the tax system in a democracy is shaped by competing factions, each seeking to minimize its burden. Because few people are convinced by appeals to self-interest, factions must give reasons, which are skillfully elaborated into systems of belief or ideologies. Eisenstein's aim is to examine (and debunk) three major ideologies used ...

The Ideologies of Taxation 2010, Harvard University Press, Cambridge

ISBN-13: 9780674046115

Trade paperback

Ideologies of Taxation 1961, John Wiley & Sons Inc, New York / New York

ISBN-13: 9780471072713