Document Type
Article
Repository Date
2010
Keywords
tax policy, Henry Simons, redistribution, market-oriented policy
Subject Categories
Law | Taxation | Tax Law
Abstract
This book review reexamines Henry Simons famous contribution to the tax policy literature, "Personal Income Taxation: The Definition of Income as Problem in Fiscal Policy" (1938). It argues that while Professor Simons was concerned with tax fairness and the redistribution of income, he adopted a definition of income that worked to undermine the interests of many of the poor individuals in society that he sought to support.
Repository Citation
Staudt, Nancy, "The Political Economy of Taxation: A Critical Review of a Classic" (2010). Faculty Working Papers. 53.
https://scholarlycommons.law.northwestern.edu/facultyworkingpapers/53
