The Real Tax Burden

Alex Brill and Alan D. Viard | AEI Press

Citizens rightfully bear the responsibility to contribute to the existence of just government through the rendering of taxes. Because tax policy is also a reflection of values, citizens in a democratic society should be concerned with how taxes are collected and spent.

Using the fundamental concept of “excess burden” as their guide, in “The Real Tax Burden: More Than Dollars and Cents,” Alex Brill and Alan Viard illustrate how taxes work and their affect on such things as wages, savings, and economic growth. The authors describe past and present forms of taxation, discuss our current income and corporate tax policy, and critique various options for fundamental tax reform. “The Real Tax Burden” is a primer in the Values & Capitalism series intended for college students.

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