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Shifting the Burden

The Struggle over Growth and Corporate Taxation

Since World War II, the corporate tax burden has, overall, decreased enormously as a percentage of the government’s total revenue. Until now, however, no explanation of this phenomenon has accounted for the periodic reforms—such as the dramatic 1986 Tax Reform Act—which significantly increase some corporate taxes.

Remarkably accessible and rich in historical evidence, Shifting the Burden is the most compelling explanation to date of how our nation’s tax policy is formulated. Cathie J. Martin shows how presidents’ cultivation of allies within the business community and struggles within that community itself combine to shape tax policy.

260 pages | 3 figures, 1 halftone, 18 tables. | 6 x 9 | © 1991

American Politics and Political Economy Series

Economics and Business: Economics--Government Finance

Political Science: American Government and Politics

Table of Contents

Introduction: Corporate Taxation in Pursuit of Growth
1. Strategies of Growth and Corporate Taxation
2. Business Influence and State Power
3. The Revenue Acts of 1962 and 1964
4. The Tax Surcharge of 1968
5. The Economic Recovery Tax Act of 1981
6. The Tax Equity and Fiscal Responsibility Act of 1982
7. The Tax Reform Act of 1986
Conclusion: Implications for State, Society, and Policy Outcomes

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