Book Review and Interview with the Author: Miranda Stewart, Tax and Government in the 21st Century

Abstract

Miranda Stewart’s Tax and Government in the 21st Century is an excellent introduction to tax policy. It lays out the major concerns of tax policy in understandable terms from a variety of angles: law, accounting, public finance and economics, and sociology and comparative studies. It draws on quantitative and qualitative data from countries around the world, though primarily focusing on English-speaking countries. While many works in the tax policy area focus primarily on individual and/or corporate income taxes, Stewart’s work discusses consumption taxes, wage taxes (e.g., payroll), and wealth taxes (including inheritance, land and property, capital gains, and retirement savings), and individual and corporate income taxes, as well as other taxes that may be imposed upon corporations and businesses. Furthermore, and again unlike many introductory tax policy works, an entire chapter is devoted to issues of tax administration and compliance, in addition to discussion of these topics throughout the book. Two chapters are devoted to international tax issues.

Note: “This is an article published by the American Bar Association Section of Taxation in ABA Tax Times in the Summer 2023 issue.”

Keywords: Tax, Tax Law, Tax Policy, Public Finance, Distributive Justice

JEL Classification: H20, H21, H29