Sarah Brackman 
Taxes in the United States 
Developments, Analysis, and Research. Volume 1

This book examines the most recent developments, analysis and research concerning taxation in the United States. Topics discussed in this compilation include the constitutionality of retroactive tax legislation; tax provisions to assist with disaster recovery; the impact of the federal estate tax on state estate taxes; effective marginal tax rates for low- and moderate-income workers; and the taxation of capital and labor through the self-employment tax.