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1 Incentive Taxation: Federal 1 (1961)

handle is hein.tera/inaxaoner0001 and id is 1 raw text is: NUMBER 7 TAX FOUNDATION'S MAY 1961 INCENTINVE TAXTION--FEDeRAL The phrase incentive taxation refers loosely to tax measures designed to stimulate certain kinds of economic activity. While the tax system does not provide positive inducements to economic activity, there are numerous features of the tax system which result in what may be called tax differentials; different classes of income may be subject to different effective tax rates because of their treatment for tax purposes; and there may be advantages or disadvantages in particular types of expenditures as a result of deductibility or non-deductibility for tax purposes. In some cases these differentials are the incidental results of attempts to make the tax law more equitable; in other cases they are designed specifically for the purpose of achieving certain economic effects. In the latter case the provisions concerned may be referred to as incentive taxation measures. However, the purposes of specific provisions and their effects are never perfectly clear cut, so that there is only a vague boundary line between incentive taxation and other tax measures which affect economic activity. It should also be noted that punitive taxation is the opposite side of the incentive taxation coin. This bibliography provides selected references dealing with the narrower subject of incentive taxation, but it also includes references on the broader subject of the effects of taxation on incentives. It contains references only to incentive taxation at the Federal level. Tax Foundation's Research Bibliography No. 1, Tax and Other Financial Inducements to Indus- trial Location, treats the topic at the state and local level. Publications marked with an asterisk (*) give specific reference to the incentive taxation proposals and issues of the Kennedy Administra- tion in 1961. COPIES OF ITEMS SHOULD BE REQUESTED FR?.OMi THEIR PUBLISHERS TAX FOUNDATION, INCORPORATED • 30 ROCKEFELLER PLAZA ' NEW YORK 20, N.Y.

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