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Federal Tax Policy
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Federal Tax Policy Paperback - 1987

by Joseph A. Pechman


From the publisher

"

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.

"

From the rear cover

This fifth edition of Federal Tax Policy, like its predecessors, is intended to explain such issues so that the interested citizen may better understand and contribute to public discussion of tax policy. This edition reflects tax developments between 1983 and 1987 and emphasizes the newer issues: comprehensive income taxation, the effects of taxation on economic incentives, inflation adjustments for income tax purposes, the relative merits of graduated income taxes and expenditure taxes, and changes in the fiscal relations between the federal and the state and local governments.

Details

  • Title Federal Tax Policy
  • Author Joseph A. Pechman
  • Binding Paperback
  • Edition fifth edition
  • Pages 452
  • Volumes 1
  • Language ENG
  • Publisher Brookings Institution Press
  • Date 1987-08-01
  • ISBN 9780815769613 / 081576961X
  • Weight 1.38 lbs (0.63 kg)
  • Dimensions 8.99 x 6.02 x 1.22 in (22.83 x 15.29 x 3.10 cm)
  • Library of Congress subjects Taxation - United States, Fiscal policy - United States
  • Library of Congress Catalog Number 87013159
  • Dewey Decimal Code 336.200

About the author

Joseph A. Pechman is a former director of Economic Studies and senior fellow at the Brookings Institution.

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Federal Tax Policy (Studies of Government Finance. Second Series)
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Federal Tax Policy (Studies of Government Finance)
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Federal Tax Policy (Studies of Government Finance)
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Federal Tax Policy (Studies of Government Finance)

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