Analysis of the Formation of Federal Income Tax Policy, An
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Authors
Purcell, Thomas J. III
Issue Date
1985
Type
Journal Article
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Abstract
INTRODUCTION|The Congress of the United States uses the federal income tax to satisfy several social and political goals. One of those goals is to raise revenues sufficient to defray government expenditures incurred in providing services. Another goal is to stimulate and regulate economic activity. A third goal, one which has been more frequently implemented in the past thirty years, is to strive for social justice by using tax incentives. |Tax law is primarily promulgated by Congress. While other tax actors-the President, the Federal Courts, the IRS, taxpayers, and taxpayers' advisers-all have an impact on the tax law, in the final analysis, the Congress is...
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Citation
18 Creighton L. Rev. 653 (1984-1985)
Publisher
Creighton University School of Law