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Articles 91 - 91 of 91
Full-Text Articles in Tax Law
Reflections On The Tax Legislative Process: Prelude To Reform, Michael J. Graetz
Reflections On The Tax Legislative Process: Prelude To Reform, Michael J. Graetz
Faculty Scholarship
Tax reform is one of those motherhood issues-everybody's for it. Election year 1972 generated many far-reaching tax reform proposals which, if enacted, would have a profound impact on virtually every segment of American society. Senator McGovern recommended taxing capital gains at the same rates as ordinary income, eliminating almost $7 billion granted to businesses by reducing the investment tax credit and depreciation allowances, and offering state and local governments a 50 percent interest subsidy to encourage them to issue taxable, rather than tax-exempt, bonds. In addition, he proposed eliminating the percentage depletion allowance and the deduction for intangible drilling expenses …