| Shifting the Burden: The Struggle Over Growth and Corporate Taxation Contributor(s): Martin, Cathie J. (Author) |
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ISBN: 0226508323 ISBN-13: 9780226508320 Publisher: University of Chicago Press OUR PRICE: $98.01 Product Type: Hardcover Published: July 1991 Annotation: This is not a book about what kind of tax system we should have, but rather about what processes shape the tax system we do have. Yet a practical motivation for this effort is to explore the political openings for effective economic restructuring. This book seeks to contribute to future policy efforts by exploring what has motivated past policy experiments. |
| Additional Information |
| BISAC Categories: - Business & Economics | Taxation - Corporate |
| Dewey: 336.243 |
| LCCN: 90024497 |
| Series: American Politics and Political Economy |
| Physical Information: 0.8" H x 6.31" W x 9.33" (1.10 lbs) 260 pages |
| Descriptions, Reviews, Etc. |
| Publisher Description: 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. |