The mission of TaxJazz™ materials and website is to provide people—whether individuals, teachers or community groups—with non-partisan and non-technical tax and tax policy information, so that everyone may better participate in an informed way in a rational debate about the future of America’s tax policy.
TaxJazz™ uses online and school/community-based programs to provide information and learning opportunities in four interrelated areas of taxation:
1. Function of taxation
This includes: understanding public goods, the problems of collective action and the connection between taxing and spending.
2. Fairness of taxation
This includes: how the choice of tax base and rate structure affect the distribution of the tax burden among taxpayers.
3. Basic concepts of taxation
This includes: the difference between marginal tax rates and effective tax rates, how governments spend money and carry out public policy through the tax system (tax expenditures, the difference between tax credits and tax deductions).
4. Specific tax provisions which apply to large numbers of people.
This includes provisions affecting health, education and welfare.
TaxJazz™ materials are appropriate for independent study or use by groups such as such as schools, employers, community organizations, journalists, etc.
TaxJazz™: The Tax Literary Project™ and all materials on it are for educational purposes only and do not provide any legal, tax, accounting or other advice.
A. Materials copyrighted and trademarked by Marjorie E. Kornhauser:
All materials on this webpage copyrighted by Marjorie E. Kornhauser are owned by her and licensed to you by Marjorie E. Kornhauser for educational purposes only. The trademarks “TaxJazz” and “Tax Literacy Project” Logo are owned by Marjorie E. Kornhauser and licensed to you by Marjorie E. Kornhauser for use only with this material and only for educational purpose. The TaxJazz and Tax Literacy Project material may be copied and used for educational purposes only provided each page or screen contains the copyright notice as follows:
“© 2011, 2013 Marjorie E. Kornhauser TaxJazz™ The Tax Literacy Project™ For Educational Use Only”
B Materials copyrighted and trademarked by others.
Where applicable, materials copyrighted or trademarked by others have been so labeled. Your use of the materials is governed by copyright and trademark laws generally, including but not limited to, proper usage and attribution according to the terms of the owner/licensor. You must not remove or alter any copyright, trademark, name or other notice or legend that appears in connection with the Content.
TaxJazz™ Founder & Director
Marjorie E. Kornhauser is a law professor emerita at Tulane University Law School. She has spent many decades researching, writing, and teaching federal income tax and tax policy. Her interests have always focused on the philosophical, social, political, and historical aspects of taxation. Taxation is an essential part of civic life and both shapes society and is shaped by society. Professor Kornhauser founded TaxJazz™ to help people broaden their understanding of tax so that they may participate in public debates about tax and tax policy.
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