Shifting the Burden: The Struggle Over Growth and Corporate Taxation

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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 reforms—such as the dramatic 1986 Tax Reform Act—which 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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Saturs

Strategies of Growth and Corporate Taxation
9
Business Influence and State Power
34
The Revenue Acts of 1962 and 1964
52
The Tax Surchage of 1968
65
The Economic Recovery Tax Act of 1981
107
The Tax Equity and Fiscal Responsibility Act of 1982
135
7
137
The Tax Reform Act of 1986
159
Implications for State Society and Policy Outcomes
194
Notes
203
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Par autoru (1991)

Cathie J. Martin is assistant professor of political science at Boston University.

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