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Tax Reform : A Reference Handbook. 2nd ed. 税制改革－レファレンス・ハンドブック 第2版
・ISBN 978-1-59884-322-4 hard US$ 65.00
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電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 979-82-16-02264-0
| 著者・編者 | Jurinski, James John, |
|---|---|
| シリーズ | Contemporary World Issues |
| 出版社 | (ABC-CLIO, US) |
| 出版年月 | 2012 |
| ページ数 | 300 pp. |
| 言語 | ENG |
| ニュース番号 | ＜593-492 593-L733＞ |
解説
An authoritative but accessible reference, this book enables anyone to truly understand both the background and operation of the U.S. tax system and current tax reform proposals.
Dissatisfaction with high taxes is literally an American tradition; indeed, the American Revolution that led to the founding of the United States started as a tax revolt. Today, widespread displeasure with our tax system continues, as demonstrated by the strong anti-tax position of the recent Tea Party movement.
Tax Reform: A Reference Handbook, Second Edition introduces lay readers to taxes in general, the U.S. tax system in particular, and the issues involved in reforming the system. Details regarding past tax reform measures are provided to lend relevance and perspective to recent tax reform proposals, such as replacing the income tax (and the IRS) with a federal sales tax. The author stresses political rather than technical issues, and presents all viewpoints on this hotly debated topic fairly.