Federal Tax Policy

ISBN-13: 9780815769613 / Angielski / Miękka / 1987 / 452 str.

Joseph A. Pechman

Opis

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.