world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes … they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts-and, in … repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth …

Introduction / Henry J. Aaron and Joel Slemrod -- The tax shelter battle / Joseph Bankman -- Issues of international … tax enforcement / David R. Tillinghast -- Small business and the tax system / Joel Slemrod -- The Turbotax revolution … : can technology solve tax complexity? / Austan Goolsbee -- Issues affecting low-income filers / Janet Holtzblatt and Janet …

An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration …Intro -- Contents -- Series Foreword -- Acknowledgments -- Part I Introduction and Motivation -- 1 The Need for Tax …-System Analysis -- 2 Standard Optimal Tax Models -- Part II Building Blocks of Tax Systems -- 3 Multiple Behavioral Margins -- 4 …