The Political Economy of Taxation: A Critical Review of a Classic
Law & Society Review, Vol. 30, p. 652, 1996
17 Pages Posted: 12 Jul 2010
Date Written: 1996
This book review reexamines Henry Simons famous contribution to the tax policy literature, "Personal Income Taxation: The Definition of Income as Problem in Fiscal Policy" (1938). It argues that while Professor Simons was concerned with tax fairness and the redistribution of income, he adopted a definition of income that worked to undermine the interests of many of the poor individuals in society that he sought to support.
Keywords: tax policy, Henry Simons, redistribution, market-oriented policy
JEL Classification: K34, K39
Suggested Citation: Suggested Citation