Shifting the Burden

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A01=Cathie J. Martin
Author_Cathie J. Martin
Category=KFFD
Category=LNU
eq_bestseller
eq_business-finance-law
eq_isMigrated=1
eq_nobargain
eq_non-fiction

Product details

  • ISBN 9780226508337
  • Weight: 369g
  • Dimensions: 14 x 23mm
  • Publication Date: 09 Jul 1991
  • Publisher: The University of Chicago Press
  • Publication City/Country: US
  • Product Form: Paperback
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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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