IDEAS home Printed from https://ideas.repec.org/a/ntj/journl/v48y1995i1p149-54.html
   My bibliography  Save this article

What Will the 'NTA Opinions' Have to Do With Federal Tax Policy--1995-6?

Author

Listed:
  • Brannon, Gerard M.

Abstract

Addresses the potential effects of Joel Slemrod's survey results of National Tax Association members' opinions (National Tax Journal vol. 48, no. 1, p. 121) on tax policy in 1995-6, specifically in five broad categories: relative taxation of income and consumption, the degree of progressivity, tax expenditure issues, the treatment of foreign income, and tax administration.

Suggested Citation

  • Brannon, Gerard M., 1995. "What Will the 'NTA Opinions' Have to Do With Federal Tax Policy--1995-6?," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(1), pages 149-154, March.
    • Handle: RePEc:ntj:journl:v:48:y:1995:i:1:p:149-54
    DOI: 10.1086/NTJ41789130
    as

    Download full text from publisher

    File URL: https://doi.org/10.1086/NTJ41789130
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://doi.org/10.1086/NTJ41789130
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://libkey.io/10.1086/NTJ41789130?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Joel Slemrod, 1995. "Free trade taxation and protectionist taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(3), pages 471-489, October.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Hrvoje Simovic & Helena Blazic & Ana Stambuk, 2014. "Perspectives of tax reforms in Croatia: expert opinion survey," Financial Theory and Practice, Institute of Public Finance, vol. 38(4), pages 405-439.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Michael P. Devereux, 2008. "Taxation of outbound direct investment: economic principles and tax policy considerations," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 24(4), pages 698-719, winter.
    2. Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CPB Discussion Paper 324, CPB Netherlands Bureau for Economic Policy Analysis.
    3. Slemrod, Joel & Hansen, Carl & Procter, Roger, 1997. "The seesaw principle in international tax policy," Journal of Public Economics, Elsevier, vol. 65(2), pages 163-176, August.
    4. Sijbren Cnossen, 2002. "Tax Policy in the European Union: A Review of Issues and Options," CESifo Working Paper Series 758, CESifo.
    5. Cnossen, S., 2002. "Tax policy in the European Union : a review of issues and options," Research Memorandum 023, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    6. Ulrich Schreiber, 2013. "International Company Taxation," Springer Texts in Business and Economics, Springer, edition 127, number 978-3-642-36306-1, July.
    7. Sijbren Cnossen, 2018. "Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 808-840, June.
    8. Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CPB Discussion Paper 324.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
    9. Brannon, Gerard M., 1995. "What Will the 'NTA Opinions' Have to Do With Federal Tax Policy--1995-6?," National Tax Journal, National Tax Association, vol. 48(1), pages 149-54, March.
    10. Devereux, Michael P & Hubbard, R Glenn, 2003. "Taxing Multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(4), pages 469-487, August.
    11. Jane Gravelle & Kent Smetters, 2001. "Who Bears the Burden of the Corporate Tax in The Open Economy?," NBER Working Papers 8280, National Bureau of Economic Research, Inc.
    12. Mark A. McCoon, 2015. "Determinants of Latin America’s Overreliance on International Trade Taxation," Accounting and Finance Research, Sciedu Press, vol. 4(4), pages 1-60, November.
    13. Omar Sebastián Cabrera Cabrera, 2016. "El Establecimiento Permanente: Especial Énfasis En La Cláusula De Agencia," Books, Universidad Externado de Colombia, Facultad de Derecho, number 849, October.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:48:y:1995:i:1:p:149-54. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: The University of Chicago Press (email available below). General contact details of provider: https://www.ntanet.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.