Abstract

http://ssrn.com/abstract=1020679
 
 

References (20)



 
 

Citations (2)



 


 



A Chronology of Federal Income Tax Policy: 1947-2009


Shu-Chun S. Yang


CAEPR

October 10, 2007

CAEPR Working Paper No. 2007-021

Abstract:     
This note provides a chronology of major tax events that involved changes in federal taxes on individual and corporate income from 1948 to 2006. For each event, the note provides background and policy motivation, major provisions, legislative timeline, and estimated revenue changes. As most tax changes were preceded by extensive legislative delays, this chronology suggests that people were likely to have foreknowledge about tax policy. It also finds that postwar income tax policy was typically motivated by one of three rationales: 1) balancing the budget or reducing deficits, 2) controlling inflation, and 3) stimulating economic activity or promoting growth.

Number of Pages in PDF File: 22

Keywords: Policy Foresight, Timeline of Tax Events, Tax Policy, Fiscal Policy

JEL Classification: E62, E61, N42

working papers series


Download This Paper

Date posted: July 24, 2009  

Suggested Citation

Yang, Shu-Chun S., A Chronology of Federal Income Tax Policy: 1947-2009 (October 10, 2007). CAEPR Working Paper No. 2007-021. Available at SSRN: http://ssrn.com/abstract=1020679 or http://dx.doi.org/10.2139/ssrn.1020679

Contact Information

Shu-Chun S. Yang (Contact Author)
CAEPR ( email )
Bloomington, IN 47405-6620
United States

Feedback to SSRN


Paper statistics
Abstract Views: 2,524
Downloads: 461
Download Rank: 33,676
References:  20
Citations:  2

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo1 in 0.328 seconds