Tax Placement specifically explains the basic positions of Economic theorists to the subject of taxation, with no little personal commentary by the Author; as to the relevance of each position. The book then proceeds to examination of the tax process itself, and the relationship between taxation and economic performance. It details the lack of uniformity of taxation currently existent in the United State, because of it’s splintering of tax jurisdiction between three levels of Government; and great variations of Government spending patterns through different political jurisdictions corresponding. He then highlights the great differences of tax benefit enjoyed by Citizens, due to the differing tax rates and expenditure patterns. The book goes on to explain the advantages possible by institution of a uniform system of taxation, and how such a system could be introduced ly.