Weiner, David - In: National Tax Journal 57 (2004) 3, pp. 513-23
Between fiscal year 2000 and fiscal year 2003, federal revenues fell by $243 billion, putting them at their lowest level relative to GDP in over 40 years. The decline in revenues came after a period of rapidly rising revenues between 1994 and 2000. This paper looks at the sources of the decline...