Nebraska Tax and Economic Reform: An Innovative Change
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Authors
Cederberg, John E.
Kuhn, Reginald
Issue Date
1988
Volume
21
Issue
Type
Journal Article
Language
Keywords
Alternative Title
Abstract
INTRODUCTION|The primary objective of any taxing system is to raise revenue for the taxing jurisdiction, be it the federal, state or local government. In practice, however, no tax or combination of taxes will be entirely neutral, either among taxpayers individually or in the jurisdiction's economy taken as a whole. The economic circumstances of individuals are too diverse and the economy of business too complex for even the simplest of taxes to be neutral among all taxpayers. Taxes are also a policy tool by which a governmental body shapes and directs the economic, political and social well-being of its constituent members. Given the broad responsibilities of government to promote the general well-being, the authors believe that state government should develop an effective taxing system that promotes its broader objectives...
Description
Citation
21 Creighton L. Rev. 475 (1987-1988)
Publisher
Creighton University School of Law