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- Title
TRANSITIONAL MECHANISMS TO FACILITATE TAX REFORM.
- Authors
HOBBET, RICHARD D.
- Abstract
The article assesses different transitional mechanisms that would help minimize tax in order to attain effective tax reform in the U.S. According to the author, there is a possibility of government's implementation of a tax system that uses an expanded tax base with a rate structure if transitional mechanisms will be given importance. He adds that the main goal of the tax system is to distribute the obligation of paying for equal services. The author also discusses possible reforms in the tax income concept, tax rate structure, and political and economic hindrances to tax reform.
- Subjects
UNITED States; UNITED States tax laws; TAX reform; TAX base; TAXATION economics; TAX administration &; procedure
- Publication
Law & Contemporary Problems, 1969, Vol 34, Issue 4, p818
- ISSN
0023-9186
- Publication type
Article
- DOI
10.2307/1190913