been analyzed in terms of the equity and efficiency concerns that animate more familiar assessments of income tax policy …Much criticism of the income tax involves administration: the enormous complexity of the system is responsible for … large compliance costs, public and private, and the tax gap is large despite substantial resources devoted to enforcement …

New Zealanders think about tax in the twenty-first century"--Publisher information …

The U.S. tax code is a total write-off. Crammed with loopholes and special interest provisions, it works for no one … except tax lawyers, accountants, and huge corporations. Not for the first time, we have reached a breaking point-- in fact …, we reach one every thirty-two years. T.R. Reid crisscrosses the globe in search of exact solutions to the urgent tax …