Shifting the Burden: The Struggle over Growth and Corporate Taxation - Couverture souple

Martin, Cathie J.

Couverture souple

ISBN 10 : 0226508331 ISBN 13 : 9780226508337

Editeur : University of Chicago Press, 1991

Synopsis

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.

A propos du livre

À propos de l'auteur

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

Détails de l'édition

• Éditeur: University of Chicago Press
• Date d'édition: 1991
• Langue: anglais
• ISBN 10: 0226508331
• ISBN 13: 9780226508337
• Reliure: Broché
• Nombre de pages: 260
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible