The U.S. Income Tax: What It Is, How It Got That Way, and Where We Go From Here
A lively history of the American income tax system and the recent revulsion it has spurred in the American public reveals how the tax evolved, how it became a political tool, what the alternatives are, and who most benefits from the current system.
Accounting | Business | Law | Tax Law
W.W. Norton & Company
New York, NY
“A must read for all who talk taxes and tax reform.”
—Senator Pete V. Domenici
“A superb overview of the federal income tax, by one of the nation's leading authorities, written with wit and a lively style.”
—Boris I. Bittker, Yale University
“Graetz's common sense … is a breath of fresh air…. Well worth reading.”
Graetz, Michael J., "The U.S. Income Tax: What It Is, How It Got That Way, and Where We Go From Here" (1999). Faculty Books. 106.
Reprint with new afterword and appendix. Originally published in 1997 under the title, The Decline (and Fall?) of the Income Tax.