The Reform Of Local Taxation (1876)

Focusing on the inefficiencies and inequities of local taxation in the United States, David Ames Wells advocates for significant reforms in his 1876 work. He emphasizes the burden on lower-income taxpayers and proposes a shift to a more equitable system, highlighting the potential of property taxes and the elimination of certain taxes on goods. The book also examines the historical context of local taxation and offers successful international reform examples. It serves as a thorough analysis of systemic issues and proposes a just approach to taxation.