Federal tax policy
Author(s)
Bibliographic Information
Federal tax policy
（Studies of government finance : Second series）
Brookings Institution, c1987
5th ed
- : pbk
Available at 63 libraries
Note
Bibliography: p. 400-420
Includes index
Description and Table of Contents
- Volume
-
: pbk ISBN 9780815769613
Description
"One of the major architects of comprehensive tax reform has revised his widely acclaimed book on tax policy to reflect the changes brought about by the Tax Reform Act of 1986 and all other major changes in tax laws since 1983. Joseph A. Pechman's Federal Tax Policy is a nontechnical book for general readers and students interested in taxation as an instrument of public policy. It emphasizes such current issues as a comprehensive income taxation, inflation adjustments in income taxation, graduated income taxes versus expenditure taxes, the effects of taxation on economic incentives, and fiscal relations between the federal and state and local governments. Pechman presents and evaluates contrasting views on most forms of taxation-personal and corporate income, general and selective consumption, payroll, estate and gift, property, and state and local--and offers a perceptive analysis of the process of tax legislation and the role of taxation in the fiscal policy. He also provides a valuable series of statistical table on tax developments and an extensive bibliography on tax theory and practice.
"
- Volume
-
ISBN 9780815769620
Description
The fifth edition of this book has been revised and updated to reflect changes brought about by the 1986 Tax Reform Act, and other major changes in tax laws since 1983. It emphasizes such issues as comprehesive income taxation, inflation adjustments to income taxation, graduated income taxes versus expenditure taxes, the effects of taxation on economic incentives, and fiscal relations between federal, state and local governments. The author presents and evaluates contrasting views on most forms of taxation - personal and corporation income, general and selective consumption, payroll, estate and gift, property, and state and local - and analyzes the process of tax legislation and the role of taxation in fiscal policy. This is a non-technical book for general readers and students interested in taxation as an instrument of social policy.
by "Nielsen BookData"