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- Title
NEUTRAL TAXATION OF CAPITAL INCOME: AN ACHIEVABLE GOAL?
- Authors
GANN, PAMELA B.
- Abstract
The article discusses the possibility of achieving a capital income neutral taxation scheme. It reviews the debate of the supply side on federal government fiscal management and examines a research on public finance in determining if it can support the tax policy of U.S. President Ronald Reagan. It also presents the legislation after the changes in the Economic Recovery Tax Act of 1981 (ERTA) and how it responded to the arguments of the Reagan administration regarding inflation and the changes in 1981. It also notes debate topics including the importance of capital accumulation, capital formation and tax policy and the cause of productivity growth decreases.
- Subjects
UNITED States; UNITED States tax laws; REAGAN, Ronald, 1911-2004; ECONOMIC recovery; PRICE inflation; FINANCE
- Publication
Law & Contemporary Problems, 1985, Vol 48, Issue 4, p77
- ISSN
0023-9186
- Publication type
Article
- DOI
10.2307/1191486