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Federal Tax Policy

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The fifth edition of this book has been revised and updated to reflect changes brought about by the 1986 Tax Reform Act, and other major changes in tax laws since 1983. It emphasizes such issues as comprehesive income taxation, inflation adjustments to income taxation, graduated income taxes versus expenditure taxes, the effects of taxation on economic incentives, and fiscal relations between federal, state and local governments. The author presents and evaluates contrasting views on most forms of taxation - personal and corporation income, general and selective consumption, payroll, estate and gift, property, and state and local - and analyzes the process of tax legislation and the role of taxation in fiscal policy. This is a non-technical book for general readers and students interested in taxation as an instrument of social policy.
Joseph A. Pechman is a former director of Economic Studies and senior fellow at the Brookings Institution.
"Joseph A. Pechman's Federal Tax Policy, now in its Fourth Edition, is a classic...Indeed, the book is a remarkable compendium of taxes, covering their history and current status, the legislative process that enacts them, and the policy issues being debated." - National Forum |"...a gem as an introduction to the subject--a shining combination of good writing and good thinking." - National Tax Journal |"...a gem as an introduction to the subject--a shining combination of good writing and good thinking. Pechman demonstrates again his ability to clarify both the fiscal and social significance of U.S. tax policy. This third edition...is crammed with useful information for officials, economists, and taxpayers." - The Wilson Quarterly |"Joseph Pechman's Federal Tax Policy, written in a style accessible to the nonspecialist, is a superb introduction to this complex area of public policy." - The Wall Street Review of Books |"...retains the same eminently readable style. The author again manages to summarize policy issues in clear and concise manner without repressing his own view point. Written to inform the nonexpert, the book provides valuable insights for expert and nonexpert alike." - Journal of Finance
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