LEADER 07252oam 2201021 450 001 9910554235303321 005 20210618225604.0 010 $a0-691-19998-1 024 7 $a10.1515/9780691199986 035 $a(CKB)4100000011738055 035 $a(OCoLC)1232280251 035 $a(MdBmJHUP)muse92501 035 $a(MiAaPQ)EBC6460322 035 $a(DE-B1597)573234 035 $a(DE-B1597)9780691199986 035 $a(PPN)258899174 035 $a(EXLCZ)994100000011738055 100 $a20210618d2021 uy 0 101 0 $aeng 135 $aur|||||||nn|n 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aRebellion, rascals, and revenue $etax follies and wisdom through the ages /$fMichael Keen, Joel Slemrod 210 1$aPrinceton, New Jersey :$cPrinceton University Press,$d[2021] 210 4$d©2021 215 $a1 online resource (1 online resource 537 p.) 300 $aPart IV. Taxes don't Collect Themselves. 300 $aDescription based upon print version of record. 311 $a0-691-19954-X 327 $aSearching for the Holy Grail -- War Profiteers and the Corporate Tax Revisited -- Give Me Land, Lots of Land -- Conscripting Wealth -- Limiting the Damage -- The Cleverest Man in England -- Broaden the Base, Lower the Rate (Maybe) -- Shaping a Tax System -- How Many Feathers? -- 11. Citizens of the World -- Squeezing a Rice Pudding -- Havens from the Tax Storm -- The Rich Are Different from Us -- They Don't Live Here Any More -- Don't Tell -- False Profits -- If I Were You, I Wouldn't Start from Here -- A Farewell to Arms (Length Pricing)? -- Tumbling Taxes 327 $aThe Big Picture -- Part III. Changing Our Ways -- 8. Breaking Bad and Making Good -- Do the Right Thing -- Family Matters -- Taxing Knowledge -- Tax Bads, Not Goods -- Saving the Planet -- Wind-Breaking Cows, Scary Dogs, and Cute Cats -- The Wages of Sin -- The Vile Custome -- The Curse of the Drinking Classes -- Sex, . . . -- . . . Drugs, . . . -- . . . But Not Much Rock and Roll -- Unhealthy Living -- Just Say No? -- 9. Collateral Damage -- Spurring Ingenuity -- Stranger Things -- Drawing a Line -- Excess Burden -- No Fire without Smoke -- A Window on Excess Burden -- 10. How to Pluck a Goose 327 $aA Crime of Passion and the French Income Tax -- Old Fears and New Directions -- 6. Some Are More Equal Than Others -- Taxing Femininity -- Peculiar Tax Institutions -- Leaps of Faith -- Outsiders -- Strangers in a Strange Land -- Taxes as Punishment -- Hard Choices -- 7. Stick or Shift? -- False Starts -- Burgling Other People's Intellect -- You Must Remember This -- Buddy, Can You Spare 1/20th of a Dime? -- Things Aren't Always What They Seem -- Helping the Working Poor (or Their Employers) -- Are Tax-Free Municipal Bonds a Giveaway to the Savvy Rich? -- The Murky Incidence of the Corporate Tax 327 $aDoing Your Bit -- Paying Your (Feudal) Dues -- Crossing the Line -- And There's More -- Jobs for the Boys -- A Tax on Stupidity -- Part II. Winners and Losers -- 4. Fair Enough -- Heads on Pikes -- Poll Taxes and the English -- Noble Causes -- Trying to Be Fair -- Pay for What You Get? -- Pay What You Can? -- Show Me a Sign -- Taxing by Class -- Taxing by Community -- Taxing the Finer Things in Life -- Presumptions of Prosperity -- 5. This Colossal Engine of Finance -- The Work of Giants: The Income Tax in Britain -- The Dred Scott Decision of the Revenue 327 $aCover -- Contents -- Preface -- Acknowledgments -- Part I. Plunder and Power -- 1. Any Public Matter -- Bengal to Boston -- Never Such Disgrace -- Why Bolivia Is Landlocked -- Taxing the Light of Heaven -- Not Everything Is About Tax. But . . . -- 2. The Way We Were -- A Quick Gallop through the Long History of Taxation -- How Much? -- Warfare and Welfare -- Babbage's Nightmare -- Debt, Default, and Princes -- Making Money -- 3. By Another Name -- Elizabeth I to Spectrum Auctions -- Selling Sovereignty -- Cheap Labor -- Working for Nothing -- A Rich Man's War and a Poor Man's Fight 330 $aA gripping account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts?and, in repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth-century Britain, a cut in the tax on tea massively increased revenue. In this entertaining book, two leading authorities on taxation, Michael Keen and Joel Slemrod, provide a fascinating and informative tour through these and many other episodes in tax history, both preposterous and dramatic?from the plundering described by Herodotus and an Incan tax payable in lice to the (misremembered) Boston Tea Party and the scandals of the Panama Papers. Along the way, readers meet a colorful cast of tax rascals, and even a few tax heroes.While it is hard to fathom the inspiration behind such taxes as one on ships that tended to make them sink, Keen and Slemrod show that yesterday?s tax systems have more in common with ours than we may think. Georgian England?s window tax now seems quaint, but was an ingenious way of judging wealth unobtrusively. And Tsar Peter the Great?s tax on beards aimed to induce the nobility to shave, much like today?s carbon taxes aim to slow global warming.Rebellions, Rascals, and Revenue is a surprising and one-of-a-kind account of how history illuminates the perennial challenges and timeless principles of taxation?and how the past holds clues to solving the tax problems of today. 606 $aTaxation$xHistory 610 $aAmerica. 610 $aChina. 610 $aEnglish. 610 $aFrance. 610 $aGreat Britain. 610 $aHut Tax War. 610 $aJapan. 610 $aMaori. 610 $aNew Zealand. 610 $aUnited States. 610 $aVAT. 610 $aVlad the Impaler. 610 $aancient taxes. 610 $aanecdotes. 610 $abizarre. 610 $acheating. 610 $adeath and taxes. 610 $adeduction. 610 $adog tax. 610 $adumbest taxes. 610 $aevasion. 610 $aexemption. 610 $afailed. 610 $ahaven. 610 $ahistory of taxation. 610 $amodern taxes. 610 $aorigin of income tax. 610 $apoll. 610 $aprotests. 610 $arevenue. 610 $asales. 610 $asmartest taxes. 610 $astamp. 610 $astrangest taxes. 610 $asuccessful. 610 $atariffs. 610 $atax revolts. 610 $atax. 610 $ause. 610 $aweird. 615 0$aTaxation$xHistory. 676 $a336.2009 700 $aKeen$b Michael$0125941 702 $aSlemrod$b Joel 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bUtOrBLW 906 $aBOOK 912 $a9910554235303321 996 $aRebellion, rascals, and revenue$92819092 997 $aUNINA