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- Title
TAX REFORM IN THE UNITED STATES AND CANADA: A COMPARISON.
- Authors
GALVIN, CHARLES O.
- Abstract
The article discusses parallel developments in tax reform in the U.S. and Canada during the 1960s and the 1970s. An analysis of Canada's tax reform effort is undertaken in order to see whether such an initiative will find success in the U.S. The history of tax reform in the U.S. is considered, specifically the Economic Recovery Tax Act of 1981 and periods covering the years from 1913 to 1981. It is argued that the economic well-being of the U.S. will be best served by a broad-based, low rate income tax system that includes characteristics such as fairness and equitability, easy administration, and one that is easily understandable by the general public.
- Subjects
UNITED States; CANADA; TAX laws; TAX reform; INCOME tax; ECONOMIC recovery
- Publication
Law & Contemporary Problems, 1981, Vol 44, Issue 3, p131
- ISSN
0023-9186
- Publication type
Article
- DOI
10.2307/1191213