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A.A. Savage

US Individual Federal Income Taxation: Historical, Contemporary, and Prospective Policy Issues

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ISBN: 0762307854
Издательство: Elsevier Science
This monograph examines US individual federal income taxation, and serves as a source of reference for academics, graduate students, and those interested in tax policy and the historical evolution of contemporary individual federal income tax issues. Theprimary objective is to examine historical and contemporary trends or patterns that provide direction for future tax policy-based research. We also identify those research topics most likely to be of interest in the early decades of the new millennium. Where apparent patterns in evolution exist, US-Canadian comparisons are provided. Several empirical tests are included, namely: US-Canadian marriage-to-divorce (M-T-D) ratios are examined in the context of what has been referred to as the US marriage taxpenalty; comparisons of the alternative minimum tax (US) and minimum tax (Canada) are developed; relevant independent variables are produced in exploratory longitudinal and cross-sectional regr