Governments that wish to redistribute through budgetary policy do so mostly on the spending side, not on the taxation side of the budget. The taxation side is nevertheless important, partly because less efficient tax structures seem to be associated with lower taxation and spending levels. Hence...

A history of how President Roosevelt and his cabinet developed the ideas that became the New Deal and how negotiations between the President and the Congress brought to the ideas into legislation. - Provided by publisher

Introduction : tax justice--the uneasy debate / Joseph J. Thorndike and Dennis J. Ventry Jr. -- Equity and the case for progressive taxation / Richard A. Musgrave -- Equity versus efficiency and the U.S. tax system in historical perspective / Dennis J. Ventry Jr. -- Economic history and the...

Ronald Reagan hat zu Beginn der 80er Jahre in den Vereinigten Staaten eine Wende zur angebotsorientierten Wirtschaftspolitik (Supply-Side Policy) eingeleitet. Im Rahmen dieser «neuen» Wirtschaftspolitik wurden insbesondere die Spitzensteuersätze massiv gesenkt. Auf der konzeptionellen...

In this broad and illuminating work, experts on public finance discuss innovations in state and local tax policy that have been implemented or considered over the course of the last three decades. The authors provide original work that analyzes whether state and local governments have 'gone...

The European Commission presented a strategy that would allow EU companies to compute their EU tax base under a single set of tax rules at the EU level and use a common formula to distribute this tax base across the individual Member States. Company Tax Reform and Formulary Apportionment in the...