Jon Bakija

Jon Bakija is Associate Professor of Economics at Williams College and Visiting Associate Professor of Law at Cornell University Law School, 2007-2008.

  • Taxing Ourselves, Third Edition

    Taxing Ourselves, Third Edition

    A Citizen's Guide to the Debate over Taxes

    Jon Bakija and Joel Slemrod

    The third edition of a popular guide to the key issues in tax reform, providing detailed discussion of the current system and alternative proposals, an overview of principles that should govern tax policy, and a voter's guide to the tax policy debate.

    To follow the debate over tax reform, the interested citizen is forced to choose between misleading sound bites and academic treatises. Taxing Ourselves bridges the gap between the two by presenting in clear nontechnical language the key issues in tax reform: who should pay taxes, how taxes affect the economy, and whether to reform or replace the current tax system. The authors discuss various alternative proposals in detail, including the flat tax and the sales tax, but they are not advocates for any of them; instead, they provide readers with the knowledge and the tools—including an informative overview of the U.S. tax system and an invaluable voter's guide to the tax policy debate—to make their own informed choices about how we should tax ourselves. The third edition of this popular guide has been extensively revised and updated to cover all changes in tax laws through May 2003 and to reflect the most recent research and relevant data. It also provides new or expanded treatment of issues in the current debate, including tax cuts and whether they stimulate the economy, savings incentives, double taxation of corporate income, the estate tax, corporate tax shelters, and the economic and political effects of budget deficits.

    • Hardcover $55.00
    • Paperback $6.75
  • Taxing Ourselves, Second Edition

    Taxing Ourselves, Second Edition

    A Citizen's Guide to the Great Debate over Tax Reform

    Jon Bakija and Joel Slemrod

    A clear, informative guide to tax reform, including a voter's guide for the 2000 presidential campaign.

    A majority of Americans are dissatisfied with the current income tax system. They complain that taxes are too high, complicated, difficult, unfair, and sometimes intrusive to enforce. Yet how should the system be fixed? InTaxing Ourselves, Joel Slemrod and Jon Bakija offer a guide to the tax reform debate in clear, nontechnical language without misleading the reader with oversimplifications. The second edition takes account of tax developments through 1998, examines recent research on the economic impact of taxation, and includes a new appendix containing the key statistics on the U.S. tax system throughout its history.

    The book gives a historical perspective on taxation in the United States along with a concise description of our current federal income tax system. It reviews basic criteria by which tax policy should be judged and examines how the tax burden is distributed and what is known about the economic effects of taxation. The book then covers the key elements of various tax reform proposals, including a single rate, a clean base, and a consumption base. The book closes with a voter's guide to tax reform for the concerned citizen to keep handy when the rhetoric heats up—as it inevitably will during the 2000 presidential campaign—to help separate fact from fiction and reality from campaign promises.

    • Hardcover $57.50
    • Paperback $22.95