http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Reviews various types of tax cut proposals recently debated in furtherance of fiscal stimulus legislation. Examines the merits and shortcomings of four propositions: that, to encourage spending, tax cuts are best directed at lower income individuals; that lump sum payments may be less likely to be spent than tax cuts received through reductions in pay withholding; that some temporary cuts may be more effective than permanent cuts; and that corporate tax cuts will have little effect if they fail to make new investments more profitable.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.