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Shifting the Burden: The Struggle over Growth and Corporate Taxation
by Cathie J. Martin
University of Chicago Press, 1991
Cloth: 978-0-226-50832-0 | Paper: 978-0-226-50833-7
Library of Congress Classification HJ4653.C7M334 1991
Dewey Decimal Classification 336.2430973

ABOUT THIS BOOK | AUTHOR BIOGRAPHY | TOC
ABOUT THIS BOOK
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.

See other books on: Burden | Corporate | Corporations | Income tax | Taxation
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