Results 121 to 130 of about 149 (144)
Some of the next articles are maybe not open access.
2000
An authoritative but accessible reference, this book enables anyone to truly understand both the background and operation of the U.S. tax system and current tax reform proposals. Dissatisfaction with high taxes is literally an American tradition; indeed, the American Revolution that led to the founding of the United States started as a tax revolt.
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An authoritative but accessible reference, this book enables anyone to truly understand both the background and operation of the U.S. tax system and current tax reform proposals. Dissatisfaction with high taxes is literally an American tradition; indeed, the American Revolution that led to the founding of the United States started as a tax revolt.
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2003
Abstract An important implicit assumption in much of the literature on optimum taxation is that the government can proceed to design tax structures without paying heed to those already in existence. It is rarely the case, however, that governments enjoy the advantage of starting anew with a clean slate.
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Abstract An important implicit assumption in much of the literature on optimum taxation is that the government can proceed to design tax structures without paying heed to those already in existence. It is rarely the case, however, that governments enjoy the advantage of starting anew with a clean slate.
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Using an institutional approach, the analysis in this book is animated by contemporary theoretical debates. These concern the dynamics of institutional and policy change and the roles of economic forces, policy ideas and political actors in this process.
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