Leonard E. Burman

Taxes in America by Leonard Burman and Joel Slemrod is a no-nonsense introduction to the U.S. tax system: how the tax code works, how it affects people and businesses, and how it might be improved. Burman and Slemrod begin with the basic definitions of tax and related concepts, and then dive into more complicated and controversial topics. Also the rationale behind the tax code and assorted deductions and programs is explained.
Burman and Slemrod’s style is casually conversational with a question-and-answer format. For the most part, the writing stays clear despite the complex issues involved; there were very few passages that were convoluted and required more than one reading. A good book for the layman wanting to know the basics about taxes and how economists think about taxation.
EJ 03/2013… (mehr)