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Michael Keen and Joel Slemrod: review of Rebellion, rascals, and revenues: tax follies and wisdom through the ages

Michael Keen and Joel Slemrod: review of Rebellion, rascals, and revenues: tax follies and wisdom... Business Economics https://doi.org/10.1057/s11369-022-00286-z BOOK RE VIE W Michael Keen and Joel Slemrod: review of Rebellion, rascals, and revenues: tax follies and wisdom through the ages Jane G. Gravelle This is a U.S. Government work and not under copyright protection in the US; foreign copyright protection may apply 2022 Rebellion, Rascals, and Revenue explains the fundamental The second chapter is a brief “romp” through history that issues of taxation—vertical and horizontal equity, incidence, begins with plunder and tribute, and then moves on to more excess burden, Pigovian taxes, tax administration, and tax organized taxes such as customs, excise taxes on commodi- evasion and avoidance—illuminated by a sweeping collec- ties, and property, moving on to the modern stalwarts of tion of historical examples. It also includes a discussion of taxation, the income tax and the value added tax, broad- the role of taxes in many historical events. As the authors say based taxes on income and consumption. in the preface, it is neither a history of taxation nor a primer The third chapter discusses ways to extract resources on economic principles, but a bit of both. The authors’ without explicit taxes, including granting monopolies, auc- humor shines through the narrative, making it a pleasant tions (such as the modern http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Business Economics Springer Journals

Michael Keen and Joel Slemrod: review of Rebellion, rascals, and revenues: tax follies and wisdom through the ages

Business Economics , Volume 58 (1) – Jan 1, 2023

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Publisher
Springer Journals
Copyright
Copyright © This is a U.S. Government work and not under copyright protection in the US; foreign copyright protection may apply 2022
ISSN
0007-666X
eISSN
1554-432X
DOI
10.1057/s11369-022-00286-z
Publisher site
See Article on Publisher Site

Abstract

Business Economics https://doi.org/10.1057/s11369-022-00286-z BOOK RE VIE W Michael Keen and Joel Slemrod: review of Rebellion, rascals, and revenues: tax follies and wisdom through the ages Jane G. Gravelle This is a U.S. Government work and not under copyright protection in the US; foreign copyright protection may apply 2022 Rebellion, Rascals, and Revenue explains the fundamental The second chapter is a brief “romp” through history that issues of taxation—vertical and horizontal equity, incidence, begins with plunder and tribute, and then moves on to more excess burden, Pigovian taxes, tax administration, and tax organized taxes such as customs, excise taxes on commodi- evasion and avoidance—illuminated by a sweeping collec- ties, and property, moving on to the modern stalwarts of tion of historical examples. It also includes a discussion of taxation, the income tax and the value added tax, broad- the role of taxes in many historical events. As the authors say based taxes on income and consumption. in the preface, it is neither a history of taxation nor a primer The third chapter discusses ways to extract resources on economic principles, but a bit of both. The authors’ without explicit taxes, including granting monopolies, auc- humor shines through the narrative, making it a pleasant tions (such as the modern

Journal

Business EconomicsSpringer Journals

Published: Jan 1, 2023

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