Shifting the Burden

By - Martin, Cathie J.

Floor - Floor 1

Published - University of Chicago Press, Chicago, 1991

ISBN 10 - 0226508323

ISBN 13 - 9780226508320

Book Status - 1 Qnty Available with us.

Subject - Corporations Taxation Law and legislation United States

Shelf No - 17

Call Number - 336.2430 MAR

Physical Description - viii, 251 pages : illustrations ; 24 cm.

Notes - Includes index

Book Information

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.

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