Реферат: The Tax System of the United States

Содержание

• Ultimately, the tax structure is a product of the political system, so understanding the political forces involved in changing the tax laws goes a long way toward understanding the nature of the actual tax system, especially when the actual system seems to deviate from what appears to be fair and efficient. Special interests tend to have an undue influence over tax changes, as they do over legislation in general, with the result that if tax reform takes place on a piecemeal basis, the tax structure is likely to be increasingly riddled with special interest benefits that erode the tax base and make the tax code inefficient. More comprehensive tax reform has the chance of creating greater potential gains for the general public, which increases the likelihood that reform will take place in the general public interest rather than for the benefit of special interests. The federal tax reform of 1996 serves as a model in this regard.