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Proposals for tax reform must be appraised against the subjective criteria of fairness and social policy regarding redistribution of income and wealth and the objec tive criteria of steady economic ...
Abstract The federal Tax Reform Act of 1986 promised to be fair, simple, and revenue neutral to the federal treasury. Tax reform , however, was not revenue neutral with respect to all state and local ...
of Income – 1982 Individual Tax Returns (Washington: Government Printing Office, 1984). 2 . The tax reform proposals include (1) the U.S. Treasury Report to the President Tax Reform for Fairness, Simplicity ...
Although the Reagan Administration tax reform proposals would reduce federal income tax liabilities for most taxpayers, federal tax reform would also create strong pressures on state and local ...
State tax reform is fundamentally different than federal tax reform . States are continually modifying their taxes to meet revenue challenges and to cope with the changing structure of the national ...
in the federal tax system, such as those embodied in the Tax Reform Act of 1986 (TRA86), are likely to have significant ramifications for lower levels of government. In some cases, policymakers may propose federal ...
The federal Tax Reform Act of 1986 and an unexpected economic downturn soon thereafter resulted in a divergence between actual and anticipated revenues at the state level. To cope with the resulting ...
and Congressional seats, particularly members of the Democratic Party, have campaigned on a promise that they would fight for tax reform at the federal level. Concurrently, loopholes have been added to tbe income tax ...
This article evaluates whether changes in relative earnings across majors due to a federal tax reform are likely to affect college major choice. I first estimate the change in expected after- tax ...
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