TAX REFORM IN THE UNITED STATES

GALE MOORE, T.

DIRITTO E PRATICA TRIBUTARIA, n.º 5/1987, pág. 997

I. OVERVIEW. II. THE CONDITIONS LEADING TO TAX REFORM. III. MARGINAL TAX RATES AND ECONOMIC EFFICIENCY. IV. A MICROECONOMIC ANALYSIS OF THE TAX REFORM ACT. V. BUSINESS TAXES. VI. TRA'S EFFECT ON LONG-RANGE ECONOMIC ROWTH. VI. THE SHORT-RUN MACROECONOMIC EFFECTS OF TRA. VII. CONCLUSION.