Shifting the Burden: The Struggle Over Growth and Corporate Taxation
University of Chicago Press, 1991. gada 9. jūl. - 251 lappuses
Since World War II, the corporate tax burden has, overall, decreased enormously as a percentage of the government's total revenue. Until now, however, no explanation of this phenomenon has accounted for the periodic reformssuch as the dramatic 1986 Tax Reform Actwhich significantly increase some corporate taxes.
Remarkably accessible and rich in historical evidence, Shifting the Burden is the most compelling explanation to date of how our nation's tax policy is formulated. Cathie J. Martin shows how presidents' cultivation of allies within the business community and struggles within that community itself combine to shape tax policy.
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Implications for State Society and Policy Outcomes
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