000			02627nam a2200409 i 4500
001			CR9781139026918
003			UkCbUP
005			20240301142640.0
006			m|||||o||d||||||||
007			cr||||||||||||
008			110218s2013||||enk o ||1 0|eng|d
020			_a9781139026918 (ebook)
020			_z9780521195621 (hardback)
020			_z9780521148054 (paperback)
040			_aUkCbUP _beng _erda _cUkCbUP
043			_an-us---
050	0	0	_aHJ2381 _b.S5185 2013
082	0	0	_a336.2/91 _223
100	1		_aSheffrin, Steven M., _eauthor.
245	1	0	_aTax fairness and folk justice / _cSteven M. Sheffrin, Executive Director and Professor of Economics, Murphy Institute, Tulane University.
246	3		_aTax Fairness & Folk Justice
264		1	_aCambridge : _bCambridge University Press, _c2013.
300			_a1 online resource (xv, 246 pages) : _bdigital, PDF file(s).
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
500			_aTitle from publisher's bibliographic system (viewed on 05 Oct 2015).
505	0		_aApproaching tax fairness -- The foundations of folk justice -- Fairness and the property tax -- Should we redistribute income through taxation? -- Why do people pay taxes? -- Desert, equity theory, and taxation -- Concluding perspectives.
520			_aWhy have Americans severely limited the estate and gift tax - ostensibly targeted at only the very wealthy - but greatly expanded the subsidies to low-wage workers through the Earned Income Tax Credit, now the single largest poverty program in the country? Why do people hate the property tax so much, yet seemingly revolt against it only during periods of economic change? Why are some groups of taxpayers more obedient to the tax authorities than others, even when they face the same enforcement regime? These puzzling questions all revolve around perceptions of tax fairness. Is the public simply inconsistent? A sympathetic and unified explanation for these attitudes is based on understanding the everyday psychology of fairness and how it comes to be applied in taxation. This book demonstrates how a serious consideration of 'folk justice' can deepen our understanding of how tax systems actually function and how they can perhaps be reformed.
650		0	_aTaxation _zUnited States.
650		0	_aTaxation _zUnited States _xPublic opinion.
650		0	_aIncome distribution _zUnited States.
650		0	_aEquality _zUnited States.
650		0	_aFairness.
776	0	8	_iPrint version: _z9780521195621
856	4	0	_uhttps://doi.org/10.1017/CBO9781139026918
999			_c10136 _d10136