摘要
美国联邦所得税是美国联邦税制结构中的主体税种,美国联邦税收政策集中体现于美国联邦所得税政策,研究美国联邦所得税政策有助于我们全面把握美国税收政策的走向。美国联邦所得税政策变迁可以划分为六个主要的阶段。
Federal tax is a main body tax of the structure of federal tax system. Federal tax policies cmbody its policies and to study its policies can make us know the tendency of its tax policies. There are six stages for the change of federal tax policies： the one of financial federal tax establishment and regulation from 1913 to 1940, the one of ＂periodic＂ Federal tax policy regulation in 1950, the one of ＂demand -pull＂ tax relief in 1960, the one of ＂supply tax relief＂ provided by the President Reagan in 1980, the one of Federal tax change with the new budget in 1990 and. the one of the latest development of Federal tax in the 21st century.
出处
《税务与经济》
CSSCI
北大核心
2007年第2期95-99,共5页
Taxation and Economy
关键词
美国
所得税
政策
阶段
America
income tax
policy
period
