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Much of the discussion of tax fairness today focuses on distribution - who gets what. But this is too limited a focus. To the average person, tax fairness means

This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, a

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 work

Horizontal equity is the principle that people who earn equal income should owe equal tax. It has gotten a bad name. Although horizontal equity remains a textbo

Wouldn’t you love to abolish the IRS . . .Keep all the money in your paycheck . . .Pay taxes on what you spend, not what you earn . . .And eliminate all the f