The Political Economy of Taxation: A Critical Review of a Classic

Law & Society Review, Vol. 30, p. 652, 1996

Northwestern Law & Econ Research Paper No. 10-20

17 Pages Posted: 12 Jul 2010  

Nancy C. Staudt

Washington University Law School

Date Written: 1996

Abstract

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

Staudt, Nancy C., The Political Economy of Taxation: A Critical Review of a Classic (1996). Law & Society Review, Vol. 30, p. 652, 1996; Northwestern Law & Econ Research Paper No. 10-20. Available at SSRN: https://ssrn.com/abstract=1636410

Nancy Christine Staudt (Contact Author)

Washington University Law School ( email )

Campus Box 1120
St. Louis, MO 63130
United States

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