The evolution of tax advice and the taxation of capital income in the USA
AbstractIn this paper, a description is given of the most important statutory changes in federal taxation of capital income that have occurred in the USA since 1978, and of the changes in the predominant views of academic tax experts that preceded them. In addition, selected quantitative analyses that may have been influential in gaining reduction in the taxation of capital income are reviewed. It is shown that recent shifts in federal tax policy are broadly consistent with pervasive changes in the dominant thinking of professional tax economists, and especially consistent with the well-publicized writings of particular highly visible quantitative economists who hold the newer nontraditional views on tax policy.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Pion Ltd, London in its journal Environment and Planning C: Government and Policy.
Volume (Year): 2 (1984)
Issue (Month): 3 (June)
Contact details of provider:
Web page: http://www.pion.co.uk
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Slemrod, Joel, 1990.
"Optimal Taxation and Optimal Tax Systems,"
Journal of Economic Perspectives,
American Economic Association, vol. 4(1), pages 157-78, Winter.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Neil Hammond).
If references are entirely missing, you can add them using this form.