|
|
Tax-law
expert McCaffery is a professor of law at the University of Southern
California (USC) and director of the USC-Caltech Center for the Study
of Law and Politics. In this articulate follow-up to Taxing Women, he
provides an accessible and effective analysis of the present federal
income tax and estate- and gift-tax systems and proposes an innovative
approach that would replace both with a consistent progressive consumption
tax. The author asserts that this proposal could simplify the system,
reduce the negative impact of politicians and special interest groups,
and make taxation fairer in general. This simple book covers a wide
array of topics, ranging from the history of the U.S. tax system to
the problems associated with previous tax reform initiatives, including
the Tax Reform Act of 1986 and present discussions regarding implementation
of a flat tax. A glossary, a list of further readings, and examples
drawn from recent popular works (e.g., Robert T. Kiyosaki's Rich Dad,
Poor Dad) enhance the text. Provocative and persuasively argued, this
book is recommended for both academic and public libraries. Norm Hutcherson,
California State Univ., Bakersfield
|
From