A majority of Americans are dissatisfied with the current income tax system. They complain that taxes are too high, complicated, difficult, unfair and sometimes intrusive to enforce. Yet how should the system be fixed? In Taxing Ourselves, Joel Slemrod and Jon Bakija offer a guide to the tax reform debate in clear, nontechnical language without misleading the reader with oversimplifications. The second edition takes account of tax developments through 1998, examines recent research on the economic impact of taxation, and includes a new appendix containing the key statistics on the US tax system throughout its history. |