Why have Americans severely limited the estate and gift tax -
ostensibly targeted at only the very wealthy - but greatly expanded
the subsidies to low-wage workers through the Earned Income Tax
Credit, now the single largest poverty program in the country? Why
do people hate the property tax so much, yet seemingly revolt
against it only during periods of economic change? Why are some
groups of taxpayers more obedient to the tax authorities than
others, even when they face the same enforcement regime? These
puzzling questions all revolve around perceptions of tax fairness.
Is the public simply inconsistent? A sympathetic and unified
explanation for these attitudes is based on understanding the
everyday psychology of fairness and how it comes to be applied in
taxation. This book demonstrates how a serious consideration of
'folk justice' can deepen our understanding of how tax systems
actually function and how they can perhaps be reformed.
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