Tax policy : readings and materials
著者
書誌事項
Tax policy : readings and materials
（University casebook series）
Foundation Press/Thomson Reuters, 2011
3rd ed
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注記
Includes index
内容説明・目次
内容説明
Substantial changes bring the third edition of this casebook up to date and pick up new strands of scholarly discussion. Many chapters include new excerpts that emphasize political considerations and explore topics such as:
The causes and consequences of 30 years of increasing inequality
The constraints on policy choices resulting from our unprecedented deficits
The psychological and economic factors that have led to our present version of the realization rule
The theoretical possibility of adjusting tax burdens to reflect different amenities in different areas of the country
Intergenerational (in)equity as reflected in the Social Security tax-and-transfer program
How our tax system would function in a world of deflation
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