Behavioral Implications of U.S. Tax Policy: Does Tax Law Influence Individual Taxpayer Behavior?

Autor: Davies, Thomas, Carpenter, Jon, Olson, Angela
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Zdroj: South Dakota Business Review. Sep2008, Vol. 67 Issue 1, p1-9. 7p.
Abstrakt: The article discusses findings of a study which determined whether certain tax provisions applicable to individual taxpayers have affected their behavior. Specifically, the study assessed whether tax laws have accomplished their intended purposes. Examples of programs wherein federal receipts are spent include Social Security and Medicare, national defense, income security programs, and health care. Several factors contributing to overall tax burden in the U.S. include a conflict among the consensus goals of tax policy and the political process.
Databáze: Regional Business News