Federal Tax Policy.

1967 ◽  
Vol 22 (1) ◽  
pp. 135
Author(s):  
James E. Fanning ◽  
Joseph A. Pechman
Keyword(s):  
Tax Policy ◽  
Federal Tax Policy

FEDERAL TAX POLICY (A REVIEW ARTICLE)

1967 ◽  
Vol 20 (3) ◽  
pp. 319-327
Author(s):  
JOHN G. GURLEY
Keyword(s):  
Tax Policy ◽  
Review Article ◽  
Federal Tax Policy

FEDERAL TAX POLICY FOR TAX SHELTERS

1973 ◽  
Vol 26 (3) ◽  
pp. 347-351
Author(s):  
LEONARD L. SILVERSTEIN
Keyword(s):  
Tax Policy ◽  
Tax Shelters ◽  
Federal Tax Policy

De samenstelling van de regering en het Belgische belastingbeleid : Een empirisch onderzoek over de periode 1965-1995

Res Publica ◽  
1999 ◽  
Vol 41 (1) ◽  
pp. 3-14
Author(s):  
Frank Van Driessche ◽  
Astrid Heyndels
Keyword(s):  
Tax Policy ◽  
Tax Burden ◽  
Ideological Position ◽  
Ideological Influence ◽  
The Government ◽  
Federal Tax Policy

We analyse whether Belgian (federal) tax policy over the period 1965-1995 was affected by the ideological position of the government. Both the level and composition of taxation are considered. We find no significant ideological effect on the level of the tax burden. The burden has increased systematically over most of the period, irrespective of the ideology of the incumbent. Considering individual tax categories, one can find a significant ideological influence for taxes on financial and capital transactions. Under centre-left oriented governments this tax is lowered whereas it increases under centre-right governments.  A possible explanation is that centre-left governments try to stimulate households' wealth acquisition by keeping taxes on transactions of immovable properties low.

The Evolution of Tax Advice and the Taxation of Capital Income in the USA

1984 ◽  
Vol 2 (3) ◽  
pp. 251-269 ◽  
Author(s):  
C E McLure
Keyword(s):  
Tax Policy ◽  
Capital Income ◽  
The Usa ◽  
Quantitative Analyses ◽  
Federal Taxation ◽  
Federal Tax Policy

In this paper, a description is given of the most important statutory changes in federal taxation of capital income that have occurred in the USA since 1978, and of the changes in the predominant views of academic tax experts that preceded them. In addition, selected quantitative analyses that may have been influential in gaining reduction in the taxation of capital income are reviewed. It is shown that recent shifts in federal tax policy are broadly consistent with pervasive changes in the dominant thinking of professional tax economists, and especially consistent with the well-publicized writings of particular highly visible quantitative economists who hold the newer nontraditional views on tax policy.

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