Shifting the burden : the struggle over growth and corporate taxation
著者
書誌事項
Shifting the burden : the struggle over growth and corporate taxation
（American politics and political economy）
University of Chicago Press, 1991
- : cloth
- : pbk
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注記
Includes index
内容説明・目次
内容説明
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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