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- W1165014585 abstract "PUBLIC ADMINISTRATION SANUSI, OLUFOLAKE MODINAT HND, Lagos State College of Science and Technology, Nigeria, 1983 The Impact of the Tax Reform Act of 1986 on The Black Population With Particular Reference to the Individual Income Tax Adviser: Dr. Kempe Ronald Hope Degree Paper dated July 1987 The primary intent of this degree paper is to discuss some of the probable impact of the Tax Reform Act of 1986 on Blacks. An attempt has been made to show the economic status of the Black population and to explain the probable impact of the Tax Reform Act of 1986 on it. The old tax system had several shortcomings which prompted the need for tax reform. Among the several reasons for a new tax system were lack of efficiency and equity in the old system. Black politicians advocated more support for the equity side due to the disproportional distribution of the Black population, the distribution of income (majority of Black incomes are found in the lower income brackets and only about 20 percent of their income comes from property while majority of it comes from employment). Also, proportionally, more Black female head of households are found in that category (head of household) than White females. These circumstances would put the Black population in a position to bear more of the tax burden proportionally, than the White population. The major findings of the study were that (1) the restructuring of the tax rates could lower the progressivity of the tax system (this could probably have a" @default.
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- W1165014585 date "1987-01-01" @default.
- W1165014585 modified "2023-09-23" @default.
- W1165014585 title "The imp act of the tax reform act of 1986 on the black population with particular reference to the individual income tax" @default.
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