Description
The book begins with a general analysis of the economic effects of taxes. It stresses that they diminish incentives to create, to work, to save or to invest. It also stresses the fact that it is not sufficient to care about the overall burden of taxation in a country, but that it is necessary to do a rigorous analysis of the details and effects of specific taxes.
This work is based on rigorous economic theory, and it is a perfect resource for professors and scholars of economics, as well as journalists and politicians worldwide. The author does not use an overly technical approach however, and thus the book is readily accessible to all readers interested in the topic of taxation.
About the Author
Pascal Salin, Honorary Professor, University Paris-Dauphine, France and former President of the Mont Pelerin Society
Reviews
'This book remains a must for all those who want to have a clear view on modern tax systems, on the damages they create, and on the kind of opposition that sensible reform projects are going to meet.' -- Enrico Colombatto, The Independent Review
'The book is written in a non-technical way and accessible to a broad readership. It serves very well as an introductory text for undergraduates, most notably in macroeconomics or public economics, but it also carries a lot of original food for thought that deserve the attention of scholars and tax practitioners.' -- Joerg Guido Hulsmann, The Quarterly Journal of Austrian Economics
'This is a broad-ranging book about the many problems of tax, and one that manages the difficult task of being very knowledgeable about taxation, both the theory and practicalities, whilst also being very readable.' -- Richard Teather, Adam Smith Institute
'Tax Tyranny satisfies the objective it sets itself with aplomb. It offers a superb challenge to the many received wisdoms in tax theory and design and rightly homes in on three fundamental and interrelated problems with tax: its inescapably arbitrary and unfair nature, the discriminatory and capricious character of progressiveness, and the economically ruinous consequences of converting savings and investment into consumption.' -- Rory Meakin, Economic Affairs
'Tax Tyranny by Professor Pascal Salin is a must read for everyone in the ''leave us alone'' coalition. Activists, think tank leaders, and policymakers will find it to be informative on the dangers high taxes pose to the economy and to living daily life free of government controls. It is a masterpiece from one of the greatest living free-market economists.'
--Lorenzo Montanari, Americans for Tax Reform, US
'Professor Pascal Salin, a noted international economist, understands not only the economics of taxation, he understands human nature. He knows that minor changes, difficult to enforce or even comprehend or quantify, are not good enough. As the former President of Hayek and Friedman's Mont Pelerin Society, Salin has seen what works around the world in large and small, advanced and developing countries. He understands how we can progress towards freedom and more individual choice. Tax Tyranny enables us to understand what to look for and what changes need to be made for all of us to prosper.'
--Edwin J. Feulner, Founder and former President, The Heritage Foundation, Washington, US
'The West's tax burden is now unbearable, says the noted French economist Pascal Salin--and it's arbitrary and unfair too, mutilating individual initiative and driving up unemployment. No wonder the public are angry with their politicians--they feel helpless against a system that is driven by a political class who do not understand the damage they do. This book demonstrates powerfully why our economic survival in a competitive world makes tax reform not only urgent, but vital.'
--Eamonn Butler, Adam Smith Institute, UK
Book Information
ISBN 9781789907025
Author Pascal Salin
Format Hardback
Page Count 224
Imprint Edward Elgar Publishing Ltd
Publisher Edward Elgar Publishing Ltd