JCS-5-05. Joint Committee Print. Provides an explanation of tax legislation enacted in the 108th Congress. Arranged in chronological order by the date each piec

The Tax Reform Act of 1986 was the single most sweeping change in the history of America's income tax. It was also the best political and economic story of its

Of current theories of the incidence of the major state and local taxes, assessment of the capacity of state and local governments to carry their debt burdens,