The Taxation of Military Pay and Allowances: A View from 1982.
NAVAL POSTGRADUATE SCHOOL MONTEREY CA
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The military establishment is an institution rather than an occupation. The military member receives a basic pay, plus special allowances to meet his personal needs for quarters and subsistence, and although he may set his standard of living by the sum of these compensation elements, it is only basic pay with certain additions upon which his Federal income tax is computed. It is the purpose of his thesis to analyze and evaluate the major tax characteristics that help to set this system apart from the traditional civilian concept of basic wage or salary, and to offer recommendations concerning existing laws and regulations dealing with the taxation of military pay and allowances. Author
- Economics and Cost Analysis
- Sociology and Law
- Humanities and History
- Personnel Management and Labor Relations