Marlow (economics, California Polytechnic State Univ., San Luis Obispo) does not care for the federal government as it functions and rejects romantic notions that government intervention can make improvements. In general, he asserts markets work, largely because of competition, and governments do not. Governments waste money through inefficiencies and waste driven by politics. The tax system is inefficient and plays favorites through tax preferences that are disguised spending. Tax incentives direct resources in inefficient directions; direct subsidies to businesses normally represent wasted money. The public social insurance system is woefully underfunded, adding to the burdens on future generations. Marlow would, among other things, shrink the federal government, direct spending according to results rather than fanciful promises of programs, end tax preferences, let markets rather than government subsidies determine business survival, flatten the tax code, and make the connection between government cost and individual tax bills more apparent. However, he presents no evidence that Americans now have a romantic view of the federal government or that they would support his corrections. That is the rub for democracies--policy makers may make inefficient decisions, but citizens are the ones who elected them. A timely book, given the contentious debates over the US federal budget. Summing Up: Recommended. All levels of undergraduate students. J. L. Mikesell Indiana University--Bloomington