Show simple item record Yang, Shu-Chun Susan 2007-11-05T18:17:32Z 2007-11-05T18:17:32Z 2007-10-10
dc.identifier.uri en
dc.identifier.uri en
dc.description.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. en
dc.format.extent 182638 bytes
dc.format.mimetype application/pdf
dc.language.iso en_US en
dc.publisher Center for Applied Economics and Policy Research en
dc.relation.ispartofseries CAEPR Working Papers en
dc.relation.ispartofseries 2007-021 en
dc.relation.isversionof This paper is also available on SSRN and RePEc. en
dc.subject CAEPR en
dc.subject Center for Applied Economics and Policy Research en
dc.subject Policy Foresight en
dc.subject Timeline of Tax Events en
dc.subject Tax Policy en
dc.subject Fiscal Policy en
dc.title A Chronology Of Postwar U.S. Federal Income Tax Policy en
dc.type Working Paper en

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