Learning to Love Form 1040
Regular price
€44.99
A01=Lawrence Zelenak
Age Group_Uncategorized
Age Group_Uncategorized
american politics
Author_Lawrence Zelenak
automatic-update
avoidance
Category1=Non-Fiction
Category=KFFD
Category=KFFD1
cheating
citizenship
civic purpose
congress
COP=United States
Delivery_Delivery within 10-20 working days
eq_bestseller
eq_business-finance-law
eq_isMigrated=2
eq_nobargain
eq_non-fiction
expenditures
federal sales
finances
fiscal
flat
governing
government
Language_English
law
legal
legality
misconceptions
money
PA=Available
paying
payroll
political
popular culture
Price_€20 to €50
protests
PS=Active
resistance
return based mass income tax
returns
revenue
second world war
simplify
softlaunch
taxation
taxes
taxpayers
united states of america
value
withholding
Product details
- ISBN 9780226018928
- Weight: 397g
- Dimensions: 16 x 23mm
- Publication Date: 29 Mar 2013
- Publisher: The University of Chicago Press
- Publication City/Country: US
- Product Form: Hardback
- Language: English
Secure
checkout
Fast Shipping
Easy returns
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.
Lawrence Zelenak is the Pamela B. Gann Professor of Law at Duke University School of Law.
