{"product_id":"the-income-tax-collapse-buy-borrow-die-and-beyond-9780197790557","title":"The Income Tax Collapse: Buy, Borrow, Die and Beyond","description":"For more than a century, the United States has relied on the income tax to fund government and shape distributional policy. Designed to tax both labor and capital, the system has drifted from that ambition. \u003cem\u003eThe Income Tax Collapse\u003c\/em\u003e offers a clear, accessible account of how this shift occurred.\u003cbr\u003eAt the center of the book is the set of techniques known as \"buy, borrow, die\", longstanding features of tax law that allow wealthy households to accumulate and spend capital income while reporting little or none of it. These practices now shape outcomes for entrepreneurs, business owners, workers, mixed work-wealth households, and the wealthiest citizens.\u003cbr\u003eLooking ahead, the book identifies the structural pressures driving the system and presents realistic reform options, from adjustments to realization rules to broader shifts such as mark-to-market, wealth taxation, or progressive spending taxes.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Edward J. McCaffery,David Gamage\u003cbr\u003e\u003cb\u003eBinding Type:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Oxford University Press\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 10\/21\/2026\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 232\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.05lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.28h x 6.53w x 0.93d\u003cbr\u003e\u003cb\u003eISBN:\u003c\/b\u003e 9780197790557","brand":"Oxford University Press","offers":[{"title":"Default Title","offer_id":48793959760009,"sku":"9780197790557","price":135.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0636\/9240\/6921\/files\/img_31f6f67f-c4aa-466c-9c96-44b48fe2854a.jpg?v=1793143275","url":"https:\/\/sonsanddaughtersbooks.com\/products\/the-income-tax-collapse-buy-borrow-die-and-beyond-9780197790557","provider":"Sons and Daughters Books","version":"1.0","type":"link"}