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The Personal Exemptions in the Income Tax

Lawrence Howard Seltzer

出版	National Bureau of Economic Research, 1968
主題	Law / Taxation
ISBN	08701448209780870144820
URL	http://books.google.com.hk/books?id=BMAlAAAAMAAJ&hl=&source=gbs_api

註釋

Analysis of fiscal policy in the USA, with particular reference to the effect of personal taxation exemptions on various segments of the taxpaying population and on income tax revenues and effective tax rates - questions the validity of exemptions in relation to the present-day basic cost of living, considers alternatives to the present system of uniform per capita exemption, and includes comment on relevant legislation. Bibliography pp. 209 to 216, and statistical tables.