About the Author
Part 1: Theoretical Foundations
Chapter 1: Philosophical and Constitutional Origins of Tax Policy in the United States
Chapter 2: Spirit, Content, and Impact: Principles of Tax Policy Structure and Evaluation
Part 2: Taxes on Income
Chapter 3: Taxing Individual Income: Misunderstood, but Seldom Forgotten
Chapter 4: Taxing Corporate Income: Are They People, Too?
Part 3: Taxes on Consumption
Chapter 5: Taxing Everyday Consumption: Tariffs, Excises, and Sales Taxes
Chapter 6: Taxing Sinful Consumption: Tobacco, Alcohol, Marijuana, and Sugar
Part 4: Taxes on Assets
Chapter 7: Taxing Land and Property: Hitting You Where You Live
Chapter 8: Taxing Gifts, Estates, and Inheritances: Death and Taxes
Part 5: The Way Forward
Chapter 9: Tax Reform: Ideas without Action
Chapter 10: Reflections
Index
Biography
Michael Thom is an assistant professor at the University of Southern California’s Price School of Public Policy, USA. He holds a PhD in political science, with emphases on public policy and American politics, from Michigan State University, USA. Michael’s research interests include public finance and government regulation. His work has appeared in Public Administration Review, The American Review of Public Administration, American Politics Research, State and Local Government Review, and Research and Politics.
