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About

TaxJazztm the Tax Literacy Project is the brainchild of Marjorie E. Kornhauser, the John E. Koerner Professor of Law at Tulane University Law School. Its goal is to educate the general public about taxation. Specifically, it aims to create an educated citizenry by providing easily accessible, non-partisan, information about tax and tax policy, so Americans may participate in an informed way in a rational debate about the future of American tax policy. To achieve this end, it will provide information and learning opportunities in four interrelated areas of taxation:

  1. Why we have taxation (understanding public goods and the problems of collective action; making the connection between taxing and spending; direct spending v indirect through the tax system).
  2. Fairness of taxation: (how to distribute the burden of taxation, including choice of tax base and rate structure).
  3. Basic concepts of taxation (e.g. marginal rates versus effective rates; credits versus deductions).
  4. Specific tax provisions which apply to large numbers of people.