Federal Tax Policy
5th Edition
Published on 1. August 1987
Book
Paperback/Softback
452 pages
978-0-8157-6961-3 (ISBN)
Description
One of the major architects of comprehensive tax reform has revised his widely acclaimed book on tax policy to reflect the changes brought about by the Tax Reform Act of 1986 and all other major changes in tax laws since 1983. Joseph A. Pechman's Federal Tax Policy is a nontechnical book for general readers and students interested in taxation as an instrument of public policy. It emphasizes such current issues as a comprehensive income taxation, inflation adjustments in income taxation, graduated income taxes versus expenditure taxes, the effects of taxation on economic incentives, and fiscal relations between the federal and state and local governments. Pechman presents and evaluates contrasting views on most forms of taxation?personal and corporate income, general and selective consumption, payroll, estate and gift, property, and state and local--and offers a perceptive analysis of the process of tax legislation and the role of taxation in the fiscal policy. He also provides a valuable series of statistical table on tax developments and an extensive bibliography on tax theory and practice.
Reviews / Votes
"Joseph A. Pechman's Federal Tax Policy, now in its Fourth Edition, is a classic...Indeed, the book is a remarkable compendium of taxes, covering their history and current status, the legislative process that enacts them, and the policy issues being debated." - National Forum|"...a gem as an introduction to the subject--a shining combination of good writing and good thinking." - National Tax Journal
|"...a gem as an introduction to the subject--a shining combination of good writing and good thinking. Pechman demonstrates again his ability to clarify both the fiscal and social significance of U.S. tax policy. This third edition...is crammed with useful information for officials, economists, and taxpayers." - The Wilson Quarterly
|"Joseph Pechman's Federal Tax Policy, written in a style accessible to the nonspecialist, is a superb introduction to this complex area of public policy." - The Wall Street Review of Books
|"...retains the same eminently readable style. The author again manages to summarize policy issues in clear and concise manner without repressing his own view point. Written to inform the nonexpert, the book provides valuable insights for expert and nonexpert alike." - Journal of Finance
More details
Edition
5th edition
Language
English
Place of publication
United States
Publishing group
Bloomsbury Publishing Plc
Target group
College/higher education
Dimensions
Height: 229 mm
Width: 152 mm
Thickness: 26 mm
Weight
729 gr
ISBN-13
978-0-8157-6961-3 (9780815769613)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
Additional editions
Joseph A. Pechman
Federal Tax Policy
E-Book
06/2001
5th Edition
Brookings Institution
€20.49
Available for download
Joseph A. Pechman
Federal Tax Policy
E-Book
06/2001
5th Edition
Brookings Institution
€20.49
Available for download
Person
Joseph A. Pechman is a former director of Economic Studies and senior fellow at the Brookings Institution, Washington, D.C., USA.