Tax Politics and Policy

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Tax Politics and Policy offers a comprehensive survey of taxation in the United States. It explores competing theories of taxation¿s role in civil society, investigates the evolution and impact of taxes on income, consumption, and assets, and highlights the role of interest groups in tax policy. This is the first book to include a separate look at "sin" taxes on tobacco, alcohol, marijuana, and sugar. The book concludes with a look at tax reform ideas, both old and new.