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March 18, 2026The Accounting Review

Toward a Better Federal Income Tax.

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Authors

EMEverett J. MannDuke University

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Implication

This analysis examines potential tax reforms for mitigating inequities in the federal income tax system, suggesting implications for legislation.

Key Points

  • The aim is to evaluate the necessary reforms to create a fairer federal income tax system.
  • Analysis of historical tax reforms since 1945
  • Review of proposed changes under the 'free enterprise' tax system
  • Examination of tax impacts and loopholes
  • Proposed reforms may reduce double taxation on dividends
  • Changes could lower the holding period for long-term capital gains
  • Easing tax burdens for new enterprises is suggested
  • Increased allowances for depreciation are proposed
  • Fairness and equity in tax bills are emphasized as necessary

Cite This Study

Everett J. Mann (1953) studied this question.

synapsesocial.com/papers/69ba43cb4e9516ffd37a550dhttps://doi.org/10.2308/tar-7087948
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1TAX EQUITY AND THE NEW REVENUE ACT.1956
  2. 2INCOME TAXES AND CAPITAL INVESTMENT.1945
  3. 3THE NEW INTERNAL REVENUE ACT AND THE PROSPERITY OF THE ECONOMY.1956
  4. 4Lessons From 25 Years of Federal Individual Income Tax Changes2026
  5. 5INCOME TAXATION OF BUSINESS IN 1952.1952