The Tax Encyclopedia , as this book will soon come to be known, contains a comprehensive collection of statements defining, explaining, and providing further bibliographical sources about tax concepts, institutions, and practices in the context principally of the United States. Taxes on income and consumption, property and wealth, and at all levels of government are covered. Controversial policies are analyzed. Pros and cons are frequently presented. The authors are mostly economists, but there are also a number of lawyers and some administrators.
Many valuable contributions come from public servants.
The organizers of this volume and the authors have engaged in a major educational enterprise which will serve the American citizenry well for some years. Those in other countries will also find much of interest, both intrinsically and in understanding taxes in the United States.