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Shifting the Burden : The Struggle over Growth and Corporate Taxation

By: (Author) Cathie J. Martin

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Ksh 5,850.00

Format: Paperback / Softback

ISBN-10: 0226508331

ISBN-13: 9780226508337

Series: American Politics and Political Economy Series

Publisher: The University of Chicago Press

Imprint: University of Chicago Press

Country of Manufacture: GB

Country of Publication: GB

Publication Date: Jul 9th, 1991

Print length: 260 Pages

Weight: 369 grams

Dimensions (height x width x thickness): 2.30 x 1.40 x 0.20 cms

Product Classification: Taxation
Taxation & duties law

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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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