Sheldon D. Pollack (University of Delaware, Lerner College of Business), Arenas of Federal Tax Policy, 135 Tax Notes 1499 (June 18, 2012):

There are three distinct types of tax policy: distributive, regulatory, and redistributive. Each type is made in a different political arena, by different political actors and for different purposes. Further, each policy arena is characterized by its own distinctive pattern of politics, decision-making, and interaction among the participants. Pollack delineates the characteristics of the three types of federal tax policy and then links them to their own political arena. The goal is to explain how the separate policy streams converge to form what we refer to as ‘‘federal tax policy.’’

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