Close
Enter your search into one or more of the boxes below:
You can refine your search by selecting from any of the options below:
Search
Learning to Love Form 1040: Two Cheers for the Return-based Mass Income Tax

Learning to Love Form 1040: Two Cheers for the Return-based Mass Income Tax (Hardback)

£31.00
To Order. Estimated despatch in 3-5 weeks.
Email me when back in stock

Synopsis

No one likes paying taxes, much less the process of filing tax returns. For years, would-be reformers have advocated replacing the return-based mass income tax with a flat tax, federal sales tax, or some combination thereof. Congress itself has commissioned studies on the feasibility of a system of exact withholding. But might the much-maligned return-based taxation method serve an important civic purpose? In "Learning to Love Form 1040", Lawrence Zelenak argues that filing taxes can strengthen fiscal citizenship by prompting taxpayers to reflect on the contract they have with their government and the value - or perceived lack of value - they receive in exchange for their money. Zelenak traces the mass income tax to its origins as a means for raising revenue during World War II. Even then, debates raged over the merits of consumption versus income taxation, as well as whether taxes should be withheld from payroll or paid at the time of filing. The result is the income tax system we have today - one whose maddening complexity, intended to accommodate citizens in widely different circumstances, threatens to outweigh any civic benefits.

Zelenak clears up many common misconceptions and explains how the current system could be simplified to better serve its civic purpose.

BusinessFinance & accountingFinancePublic finance Publisher: The University of Chicago Press Publication Date: 29/03/2013 ISBN-13: 9780226018928  Details: Type: Hardback Format: Books
Availability: To Order. Estimated despatch in 3-5 weeks.  

Lawrence Zelenak is the Pamela B. Gann Professor of Law at Duke University School of Law.

More books by Lawrence Zelenak

Leave Review

Delivery

Delivery Options

All delivery times quoted are the average, and cannot be guaranteed. These should be added to the availability message time, to determine when the goods will arrive. During checkout we will give you a cumulative estimated date for delivery.

Location 1st Book Each additional book Average Delivery Time
UK Second Class Available free for ALL orders. No charge for each additional book. 3-7 Days
UK First Class £4.50 £1.00 1-2 Days
UK Courier £7.00 £1.00 1-2 Days
Western Europe** Courier £17.00 £3.00 2-3 Days
Western Europe** Airmail £5.00 £1.50 4-14 Days
USA / Canada Courier £20.00 £3.00 2-4 Days
USA / Canada Airmail £7.00 £3.00 4-14 Days
Rest of World Courier £22.50 £3.00 3-6 Days
Rest of World Airmail £8.00 £3.00 7-21 Days

** Includes Austria, Belgium, Denmark, France, Germany, Greece, Iceland, Irish Republic, Italy, Luxembourg, Netherlands, Portugal, Spain, Sweden and Switzerland.

Delivery Help & FAQs

Returns Information

If you are not completely satisfied with your purchase*, you may return it to us in its original condition with in 30 days of receiving your delivery or collection notification email for a refund. Except for damaged items or delivery issues the cost of return postage is borne by the buyer. Your statutory rights are not affected.

* For Exclusions and terms on damaged or delivery issues see Returns Help & FAQs

You might also like

The Origin of Economies: 2017
(Paperback)
Christopher Meakin
 
 
£20.00
 

Currently out of stock

Pocket Piketty
(Paperback)
Jesper Roine
 
 
£6.99
 
AAT Business Tax FA2016 (2nd ...
(Paperback)
BPP Learning Media
 
 
£18.00
 
AAT Business Tax FA2016 (2nd ...
(Spiral spine)
BPP Learning Media
 
 
£8.00
 
Latest Blog
#FoylesFive: Elsewhere-Elsewhen
18/09/2017

Jen from the Web Team shares a selection of books that will transport the reader to another time and place.

Growler: The Inspiration for the Now Iconic Bear
18/09/2017

James Campbell describes how the groundbreaking approach to illustration adopted by Milne and Shepard came about, which bear provided the inspiration for the drawings and which of the characters was Shepard's secret favourite.

Blog - Sound and Silence: Emma Viskic on Creating a Profoundly Deaf Protagonist
14/09/2017

In this exclusive blog Emma Viskic describes how she came to learn sign language in order to get closer to her deaf protagonist in her debut, Resurrection Bay.

View all Blog Entries
Twitter
Show/Hide Tweets
© W&G Foyle Ltd