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THE CINDERELLA SCHOOL OF TAX REFORM: A COMMENT ON RABUSHKA
Author(s) -
McCHESNEY FRED S.
Publication year - 1988
Publication title -
contemporary economic policy
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.454
H-Index - 49
eISSN - 1465-7287
pISSN - 1074-3529
DOI - 10.1111/j.1465-7287.1988.tb00547.x
Subject(s) - enthusiasm , tax reform , legislation , economics , politics , ad valorem tax , indirect tax , public economics , value added tax , political science , law , psychology , social psychology
The enthusiasm for the latest round of tax changes is hard to fathom. Tax “reform” has become an almost annual part of U.S. politics, as legislation is routinely bought and sold for the benefit of private rather than public interest. The 1986 episode was no different, and there is no reason to believe that the changes will last long.