tax policy, Henry Simons, redistribution, market-oriented policy
Law | Taxation | Tax Law
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.
Staudt, Nancy, "The Political Economy of Taxation: A Critical Review of a Classic" (2010). Faculty Working Papers. Paper 53.