Results by title

82 books match the query 'Taxation' and 7 start with s

cover of Shifting the Burden: The Struggle over Growth and Corporate Taxation

Shifting the Burden

The Struggle over Growth and Corporate Taxation

Cathie J. Martin

University of Chicago Press, 1991

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.
[more]
cover of Social Security Policy in a Changing Environment

Social Security Policy in a Changing Environment

Edited by Jeffrey R. Brown, Jeffrey B. Liebman, and David A. Wise

University of Chicago Press, 2009

Social Security Policy in a Changing Environment analyzes the changing economic and demographic environment in which social insurance programs that benefit elderly households will operate.  It also explores how these ongoing trends will affect future beneficiaries, under both the current social security program and potential reform options.    In this volume, an esteemed group of economists probes the challenge posed to Social Security by an aging population.  The researchers examine trends in private sector retirement saving and health care costs, as well as the uncertain nature of future demographic, economic, and social trends—including marriage and divorce rates and female participation in the labor force. Recognizing the ambiguity of the environment in which the Social Security system must operate and evolve, this landmark book explores factors that policymakers must consider in designing policies that are resilient enough to survive in an economically and demographically uncertain society.
 
 
[more]
cover of Sorcery and Sovereignty: Taxation, Power, and Rebellion in South Africa, 1880–1963

Sorcery and Sovereignty

Taxation, Power, and Rebellion in South Africa, 1880–1963

Sean Redding

Ohio University Press, 2006

Rebellions broke out in many areas of South Africa shortly after the institution of white rule in the late nineteenth century and continued into the next century. However, distrust of the colonial regime reached a new peak in the mid-twentieth century, when revolts erupted across a wide area of rural South Africa. All these uprisings were rooted in grievances over taxes. Rebels frequently invoked supernatural powers for assistance and accused government officials of using witchcraft to enrich themselves and to harm ordinary people.

As Sean Redding observes in Sorcery and Sovereignty, beliefs in witchcraft and supernatural powers were part of the political rhetoric; the system of taxation—with all its prescribed interactions between ruler and ruled—was intimately connected to these supernatural beliefs.

In this fascinating study, Redding examines how black South Africans’ beliefs in supernatural powers, along with both economic and social change in the rural areas, resulted in specific rebellions and how gender relations in black South African rural families changed. Sorcery and Sovereignty explores the intersection of taxation, political attitudes, and supernatural beliefs among black South Africans, shedding light on some of the most significant issues in the history of colonized Africa.

[more]
cover of Starving the Beast: Ronald Reagan and the Tax Cut Revolution

Starving the Beast

Ronald Reagan and the Tax Cut Revolution

Monica Prasad

Russell Sage Foundation, 2018

Since the Reagan Revolution of the early 1980s, Republicans have consistently championed tax cuts for individuals and businesses, regardless of whether the economy is booming or in recession or whether the federal budget is in surplus or deficit. In Starving the Beast, sociologist Monica Prasad uncovers the origins of the GOP’s relentless focus on tax cuts and shows how this is a uniquely American phenomenon.

Drawing on never-before seen archival documents, Prasad traces the history of the 1981 tax cut—the famous “supply side” tax cut, which became the cornerstone for the next several decades of Republican domestic economic policy. She demonstrates that the main impetus behind this tax cut was not business group pressure, racial animus, or a belief that tax cuts would pay for themselves. 

Rather, the tax cut emerged because in America--unlike in the rest of the advanced industrial world—progressive policies are not embedded within a larger political economy that is favorable to business.  Since the end of World War II, many European nations have combined strong social protections with policies to stimulate economic growth such as lower taxes on capital and less regulation on businesses than in the United State.  Meanwhile, the United States emerged from World War II with high taxes on capital and some of the strongest regulations on business in the advanced industrial world.  This adversarial political economy could not survive the economic crisis of the 1970s.

Starving the Beast suggests that taking inspiration from the European model of progressive policies embedded in market-promoting political economy could serve to build an American economy that works better for all.
[more]
cover of State Taxation Policy and Economic Growth

State Taxation Policy and Economic Growth

Michael Barker, ed.

Duke University Press, 1983

This volume discusses the problems of state governments in coping with contemporary issues of redesigning taxation policies to encourage economic growth.
[more]
cover of Strategy or Principle?: The Choice Between Regulation and Taxation

Strategy or Principle?

The Choice Between Regulation and Taxation

Mark Kelman

University of Michigan Press, 1999

Governments may choose to meet perceived social problems either through regulatory mandates or the public provision of a good that is funded by broad-based taxes. Contrary to an emerging conservative consensus in the "property rights" movement, Strategy or Principle? argues, first, that the constitution permits broad use of regulations and, second, that the use of regulation may be the better policy choice. Strategy or Principle? addresses a critical issue in law, public administration, and public finance: When is it both prudent and constitutionally permissible to meet social aims by requiring that private parties take certain steps to meet that aim? Alternately, when is it appropriate for the government to use the money it raises through general taxation to fund programs that meet these aims? Regulations have been criticized in "property rights" literature on the grounds that it violates the constitution by limiting the ability of property owners to use their property without compensation. These theorists argue that the government must directly fund these programs. Kelman argues for regulations and "regulatory taxes" in some situations. However, he criticizes an undue reliance among certain political progressives on regulation, arguing that the allocation of social benefits may be irrational if those who are benefited by regulation are thought to have some sort of moral priority to the money implicitly spent on improving their condition over those who receive funds through tax-and-spend programs. Strategy or Principle? will be of interest to students and scholars of constitutional law, public finance, political science, and legislation and administration.
[more]
cover of Studies in International Taxation

Studies in International Taxation

Edited by Alberto Giovannini, R. Glenn Hubbard, and Joel Slemrod

University of Chicago Press, 1993

As a united global economy evolves, economists and policymakers are forced to consider whether the current system of taxing income is inconsistent with the trend toward liberalized world financial flows and increased international competition. To help assess existing tax policies and incentives, this volume presents new research on how taxes affect the investment and financing decisions of multinationals today.

The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influence of tax rules on dividend policy decisions within multinationals; the extent to which tax incentives affect the level and location of research and development across countries; and the fact that foreign-controlled companies operating in the United States pay lower taxes than do domestically controlled companies.

The contributors to this volume are Rosanne Altshuler, Alan J. Auerbach, Neil Bruce, Timothy Goodspeed, Roger H. Gordon, Harry Grubert, Bronwyn H. Hall, David Harris, Kevin Hassett, James R. Hines Jr., Roy D. Hogg, Joosung Jun, Jeffrey K. Mackie-Mason, Jack M. Mintz, Randall Morck, John Mutti, T. Scott Newlon, James M. Poterba, Joel Slemrod, Deborah Swenson, G. Peter Wilson, and Bernard Yeung.
[more]