Tax Reform

Tax Reform thoroughly examines the fundamentals of tax reform options, explains the political and public relations difficulties of tax reform, and reviews such current proposals as the flat tax, the value added tax, the green tax, and a national sales tax. The work concludes with an annotated bibliography of books, articles, films, and online resources.

Written for ordinary mortals, not accountants or other tax experts, Tax Reform provides a brief historical portrait of the U.S. tax system, with emphasis on the 20th century, and details the long history of tax revolts.

Library Journal

Jurinski (law, Univ. of Portland) offers a concise, nontechnical introduction to different types of taxes, usefully explaining such concepts as the goals of taxation, how taxes are enacted, tax base, and tax rate. While these explanations could apply to systems in other countries, the emphasis here is on U.S. federal and state taxation. Jurinski offers a chronology of taxes in America from 1607 to 2000, doing a good job of giving pithy descriptions of major tax legislation. Chapters are devoted to short biographies of current and historic figures in American taxation, including notorious protesters; source documents on tax reform, such as the General Accounting Office's 1998 report on tax reform proposals; selected quotations on tax issues; and a list of organizations and associations interested in tax reform, with a brief description of the group. The author comments on books and articles on tax reform, and the book concludes with a glossary of tax terms. Recommended for public and academic libraries.--Harry Charles, Attorney at Law, St. Louis Copyright 2001 Cahners Business Information.