Book Review of “Rebellion, Rascals, and Revenue. Tax Follies and Wisdom through the Ages”, de Michael Keen y Joel Slemrod

In this paper we make a review of the book “Rebellion, Rascals, and Revenue. Tax Follies and Wisdom through the Ages”, written by Michael Keen and Joel Slemrod, and published in 2021. This work provides an overview of the evolution of taxation in history, from the first civilizations to the recent developments in the world. All of this combined with a detailed and solid economic analysis based on taxation principles theory. Instead of following a time approach to study the evolution of tax systems, the authors focus on quaint experiences to show the main issues involved in the implementation of taxes. As a result, a very valuable handbook for teaching purposes about the design of an optimal tax system, the difficulties encountered to achieve its several aims, and the economic effects arisen from tax policy is available. Moreover, the work offers a synthesis of the main lessons we can draw from a millennial tax history. Finally, the current trends are shown, as well as the potential ways of taxation in the face of social challenges, within a framework where technological changes are transforming some essential aspects of the tax schemes.