The Tax System of the United States

In chapter 2 we shall discuss the basic federal taxes and intergovernmental revenues. Also chapter 2 covers main US tax reforms and their influences on a tax policy as a whole. After examining some basic facts about the tax system, the remainder of tile chapter turns to matters dealing with tax policy.
One issue that has surfaced with regard to individuals taxes is the degree of progressivity of particular taxes, but a more relevant consideration is the degree of progressive of the tax system as a whole. It is a subject of chapter 3. If some taxes are regressive while others are progressive, their effects can offset one another, and a very regressive tax might be acceptable, or even desirable, within the context of the entire, tax system. After all we shall tell about political influences on the tax system.

Introduction

Federalism & the Tax System

Federal Taxes and Intergovernmental Revenues. Tax Reform

The Progressivity of the Tax System. Political Influences on the Tax System

Conclusion

Bibliography