MARC record from Internet Archive

LEADER: 04354cam 2200673 a 4500
001 ocm33404683
003 OCoLC
005 20180531214231.0
008 951024s1996 pau b 001 0 eng
010 $a 95026110
040 $aDLC$beng$cDLC$dBAKER$dBTCTA$dLVB$dYDXCP$dUKV3G$dBDX$dGBVCP$dOCLCO$dOCLCF$dOCLCQ$dOCLCO$dLFM$dOCLCQ$dALMSI$dOCLCQ$dCCH
015 $aGB9712859$2bnb
019 $a59666610
020 $a0271015829$q(alk. paper)
020 $a9780271015828$q(alk. paper)
020 $a0271015837$q(pbk. ;$qalk. paper)
020 $a9780271015835$q(pbk. ;$qalk. paper)
035 $a(OCoLC)33404683$z(OCoLC)59666610
043 $an-us---
050 00 $aHJ2362$b.P65 1996
082 00 $a336.2/00973$220
100 1 $aPollack, Sheldon David.
245 14 $aThe failure of U.S. tax policy :$brevenue and politics /$cSheldon D. Pollack.
260 $aUniversity Park, Pa. :$bPennsylvania State University Press,$c1996.
300 $axi, 321 pages ;$c24 cm
336 $atext$btxt$2rdacontent
337 $aunmediated$bn$2rdamedia
338 $avolume$bnc$2rdacarrier
504 $aIncludes bibliographical references (pages 299-303) and index.
505 0 $a1. Revenue, Politics, and the Income Tax -- 2. The Fiscal Organization of the American State -- 3. Tax Policy in the Postwar Era -- 4. The 1980s: Perpetual Tax Legislation -- 5. The Deluge Continues -- 6. A New Dynamics of Tax Policy? -- 7. Tax Complexity and the Illusions of Reform -- 8. The Experts and Tax Reform -- 9. The Development of the Federal Income Tax -- Postscript: Some Further Reflections on Flat Tax Fever.
520 $aThe federal courts, the IRS, the private tax bar, and individual taxpayers all struggle just to keep up with increasingly complex tax statutes and regulations. The Failure of U.S. Tax Policy surveys federal tax policy in the post-World War II era, with special attention to the last two decades, when it gained much of its complexity. Tax attorney and business law professor Sheldon Pollack shows how the tax policy agenda has been and continues to be influenced by a wide assortment of players, from tax lawyers, the media, and private interest groups and their lobbies to presidential contenders and congressional "policy entrepreneurs," thereby shaping the development of the tax laws themselves. He proposes an alternative understanding that accounts for the long-term development of the income tax by emphasizing periods of crisis during which the most radical and important changes to the tax laws are made. By combining an empirical study of recent tax legislation with a broader theoretical perspective, this study departs from the typical approach to studying the income tax and makes a significant contribution to understanding federal tax policy, particularly timely in this election year.
650 0 $aTaxation$zUnited States$xHistory.
650 0 $aRevenue$zUnited States$xHistory.
650 6 $aImpo t$zE tats-Unis$xHistoire.
650 6 $aRevenus de l'E tat$zE tats-Unis$xHistoire.
650 7 $aRevenue.$2fast$0(OCoLC)fst01096486
650 7 $aTaxation.$2fast$0(OCoLC)fst01143876
651 7 $aUnited States.$2fast$0(OCoLC)fst01204155
650 4 $aTaxation -- United States -- History.
650 4 $aRevenue -- United States -- History.
653 0 $aRevenue$aUnited States$aHistory
653 0 $aTaxation$aUnited States$aHistory
655 7 $aHistory.$2fast$0(OCoLC)fst01411628
776 08 $iOnline version:$aPollack, Sheldon David.$tFailure of U.S. tax policy.$dUniversity Park, Pa. : Pennsylvania State University Press, 1996$w(OCoLC)654333698
856 41 $3Table of contents$uhttp://www.gbv.de/dms/bowker/toc/9780271015828.pdf
938 $aBaker & Taylor$bBKTY$c41.95$d41.95$i0271015829$n0002779693$sactive
938 $aBaker & Taylor$bBKTY$c10.01$d10.01$i0271015837$n0002779694$sactive
938 $aBaker & Taylor$bBKTY$c24.95$d18.71$i0271018380$n0003294442$sactive
938 $aBrodart$bBROD$n49791567$c$29.95
938 $aBaker and Taylor$bBTCP$n95026110
938 $aYBP Library Services$bYANK$n151849
029 1 $aAU@$b000012007671
029 1 $aDEBSZ$b057566488
029 1 $aGBVCP$b190069015
029 1 $aHEBIS$b051653885
029 1 $aNZ1$b3105044
029 1 $aYDXCP$b151848
994 $aZ0$bPMR
948 $hNO HOLDINGS IN PMR - 555 OTHER HOLDINGS