Rebellion, Rascals, and Revenue: Tax Follies and Wisdom through the Ages
Michael Keen and Joel Slemrod
Princeton University Press, Princeton, NJ, 2021, 511pp
Review by RICHARD BIRD, professor emeritus of Economic Analysis and Policy, University of Toronto
https://www.imf.org/external/pubs/ft/fandd/2021/04/book-review-rebellion-rascals-revenue-keen-slemrod.htmQuote from Review
"Tax history resembles the warehouse in the final scene of the movie Raiders of the Lost Ark—an enormous, poorly lit jumble of unlabeled boxes, one of which may be hiding the answer to all the world’s tax problems. This new book by two leading tax analysts turns up the lights, organizes many of the boxes in an enlightening way, and presents the results with a style and flair that make the subject not only understandable but—and this may come as a surprise to many—actually fun to read. The authors may not have found the answer, but even the most experienced reader can learn something from this lively and informative book.
This is a rare find that can and should be read and enjoyed not only by experts but by anyone who has ever had questions about taxation. As Michael Keen (of the IMF) and Joel Slemrod (University of Michigan) show, “taxes are us” in the sense that everywhere and always, they change and develop with the times."