| 来源类型 | Book |
| 规范类型 | 其他 |
| Federal Tax Treatment of State and Local Securities | |
| Allan H. Meltzer; David J. Ott | |
| 发表日期 | 1980-04-01 |
| 出版年 | 1980 |
| 语种 | 英语 |
| 摘要 | The federal income tax exemption for state and local government securities has been a controversial issue for many years. Opponents of the exemption believe that it is inequitable, reduces risk investment by high-bracket taxpayers, and costs an excessive amount to the federal government. Proponents argue that elimination of the tax exemption would make the cost of borrowing money to many state and local governments prohibitive. The purpose of the study was to try to narrow down the differences among experts in taxation and the municipal bond market on the facts and analyses with regard to this matter of public policy. Allan H. Meltzer is a visiting scholar at AEI. |
| 主题 | Public Economics |
| 标签 | Congress ; finance ; fiscal ; markets ; Tax reform |
| URL | https://www.aei.org/research-products/book/federal-tax-treatment-of-state-and-local-securities/ |
| 来源智库 | American Enterprise Institute (United States) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/207800 |
| 推荐引用方式 GB/T 7714 | Allan H. Meltzer,David J. Ott. Federal Tax Treatment of State and Local Securities. 1980. |
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