Cebula, Richard J.; Coombs, Christopher; Yang, Bill Z. - In: Economia Internazionale / International Economics 62 (2009) 2, pp. 145-162
The Tax Reform Act of 1986 (TRA) has sometimes been portrayed as a genuine effort to introduce fairness, simplicity, and economic growth considerations into the Internal Revenue Code of the U.S. Although regarding the TRA as far from adequate, the late Richard Musgrave did in fact regard this...