This fifth edition of Federal Tax Policy, like its predecessors, is intended to explain such issues so that the interested citizen may better understand and contribute to public discussion of tax policy. This edition reflects tax developments between 1983 and 1987 and emphasizes the newer issues: comprehensive income taxation, the effects of taxation on economic incentives, inflation adjustments for income tax purposes, the relative merits of graduated income taxes and expenditure taxes, and changes in the fiscal relations between the federal and the state and local governments.
Yet evolution-and even revolution-do occur. The second edition has been updated with a look at tax policy during the George W. Bush presidency.
The author examines federal tax policy over the past twenty years, through 1994, and shows how an assortment of players, politicians, and lawyers have made for erratic policy and a...
The official account of the advisory panel formed by Presi-dent George W. Bush to identify major problems in the U.S.Federal Tax Code and to recommend options to make the codesimpler,...
Tax policy summary of estimates of the costs of the federal tax system: report to congressional requesters.
Authoritative and readable, this book is the first historical overview of US federal tax systems published since 1967.
This report attempts to provide information about these topics in a clear, concise, & easily understandable manner for a nontechnical audience. Bibliography. Glossary. Charts & tables.
Analyzes the increasing use of refundable tax credits targeted to low- and moderate-income households in the Federal individual income tax and determines their implications for rural America.