Shifting the Burden
The Struggle over Growth and Corporate Taxation
260 pages
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3 figures, 1 halftone, 18 tables.
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6 x 9
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© 1991
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.
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.
For more information, or to order this book, please visit http://www.press.uchicago.edu
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Economics and Business: Economics--Government Finance
Political Science: American Government and Politics
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