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Duke Law > Duke Law Scholarship Repository > Journals > LCP > Vol. 48 > No. 4 (1985)

 

Volume 48, Number 4 (Autumn 1985)
Tax Legislation in the Reagan Era

Richard L. Schmalbeck
Special Editor for this Symposium
Anne E. van den Berg
Project Editor

Preliminary

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Foreword

Richard L. Schmalbeck

1

 

Articles

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Reaganomics: The Revolution in American Political Economy

Charles E. Jacob

7

 

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Tax Legislation in the Reagan Era—Movement to or From a Consumption Base?

Charles O. Galvin

31

 

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Tax Policy and Changes to Subchapter C

Willard B. Taylor

57

 

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Neutral Taxation of Capital Income: An Achievable Goal?

Pamela B. Gann

77

 

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The Treasury’s Proposals for Tax Reform: A Canadian Perspective

Gordon Bale

151

 

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Charitable Giving and Tax Legislation in the Reagan Era

Charles T. Clotfelter

197

 

Notes

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Bedtime for [Industrial Development] Bonds?: Municipal Bond Tax Legislation of the First Reagan Administration

213

 

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The Impact of ERTA and TEFRA on Tax Credits for Historic Preservation

259

 

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TEFRA’s Response to Short-Term Abuses of Insurance Annuity Policies

281

 

Bibliography

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Tax Reform During President Reagan’s First Four Years: A Selective Bibliography

Michael Chiorazzi

301

 

Journal Staff

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Journal Staff