Tax Reform

by Noel Merino

Overview

This volume explores topics relating to tax reform in the United States by presenting varied expert opinions that examine many of the different aspects that comprise these issues. Across four chapters, readers will evaluate whether the U.S. tax system works, whether it is fair for rich and poor, which taxes should be enacted or repealed, and how the tax system should be reformed. In a sequence of pro versus con format, the essays allow your readers to attain the higher-level critical thinking and reading skills that are essential in a culture of diverse and contradictory opinions.

Product Details

ISBN-13:	9780737752427
Publisher:	Greenhaven Publishing LLC
Publication date:	05/12/2011
Series:	Opposing Viewpoints Series
Pages:	216
Product dimensions:	6.00(w) x 9.00(h) x 0.50(d)
Age Range:	14 - 17 Years

Table of Contents

Why Consider Opposing Viewpoints? 11

Introduction 14

Chapter 1 Is the Current US Tax System Working?

Chapter Preface 18

1 Americans Are Overtaxed Doug Bandow 20

2 US Taxes Pay for Programs with Broad Public Support Michael Linden Michael Ettlinger 26

3 American Taxpayers Are Facing a Tax Crisis Pamela Villarreal D. Sean Shurtleff 31

4 There Are Many Myths About the US Tax System Roberton Williams Rosanne Altshuler 38

Periodical Bibliography 45

Chapter 2 Is the Current US Tax System Fair for Rich and Poor?

Chapter Preface 47

1 Taxing the Rich Heavily Is Necessary Robert Parry 49

2 Taxing the Rich Heavily Is Not Good Policy Curtis S. Dubay 57

3 Tax Cuts for the Rich Should End Chuck Marr Gillian Brunei 69

4 Tax Cuts for the Rich Benefit Both Rich and Poor: National Center for Policy Analysis 78

5 Low-Income Families Pay Too Little in Taxes Ari Fleischer 85

6 Low-Income Families Do Not Pay Too Little in Taxes Leonard E. Burman 92

Periodical Bibliography 96

Chapter 3 What Particular Taxes Should Be Enacted or Repealed?

Chapter Preface 98

1 The Alternative Minimum Tax Should Be Repealed Chris Edwards 100

2 The Alternative Minimum Tax Should Not Be Repealed Aviva Aron-Dine 106

3 A Value-Added Tax Is Necessary Clive Crook 115

4 A Value-Added Tax Would Be Bad for America Daniel J. Mitchell 122

5 The Estate Tax Should Be Repealed Permanently Arthur B. Laffer 126

6 The Estate Tax Should Not Be Repealed Americans for a Fair Estate Tax 133

Periodical Bibliography 139

Chapter 4 How Should the US Tax System Be Reformed?

Chapter Preface 141

1 A Flat Tax Should Replace the Current System Daniel J. Mitchell 143

2 A Flat Tax Should Not Replace the Current System Holley Ulbrich 153

3 A Single Rate, Federal Sales Tax Is the Best Tax System: Americans For Fair Taxation 157

4 A Single Rate, Federal Sales Tax Is Not the Best System Laurence M. Vance 167

5 The Tax System Should Be More Progressive Robin Blackburn 172

6 The Tax System Should Not Be More Progressive Curtis S. Dubay 183

Periodical Bibliography 190

For Further Discussion 191

Organizations to Contact 193

Bibliography of Books 199

Index 202

Editorial Reviews

Review: Tax Reform "As always in the Opposing Viewpoints series, there are voices from many sides of the debate."—Booklist, April 2002

From the Publisher