A Look Back at the Global Certainty of Taxation Across the Centuries (Book Review)

N.Y.L.J., Vol. 265, No. 90, p. 6 (May 11, 2021)

6 Pages Posted: 14 May 2021

Date Written: May 6, 2021

Abstract

While modern medicine continues to push the boundaries of longevity, if death were ever miraculously vanquished, taxation would nevertheless survive (albeit sans estate and inheritance taxes) – leaving us with only one of the two former certainties.

If Michael Keen and Joel Slemrod’s eye-opening tour of the global history of taxation teaches one overarching lesson, it is that, whatever the society, its rulers will extract a “tax” from the citizenry. The tax stories they relate span from the earliest victors who took payment via the “plunder” of their victims to taxation in the digital age.

Keywords: Taxation, Legal History, IRS, Tax Administration, Tax Legislation, Tax Policy, Economics

Suggested Citation

Colella, Frank G., A Look Back at the Global Certainty of Taxation Across the Centuries (Book Review) (May 6, 2021). N.Y.L.J., Vol. 265, No. 90, p. 6 (May 11, 2021), Available at SSRN: https://ssrn.com/abstract=3844684

Frank G. Colella (Contact Author)

Pace University ( email )

One Pace Plaza
New York, NY 10038-1502
United States

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