The Taxation of Military Pay and Allowances: A View from 1982.

Abstract

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)

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Document Details

Document Type
Technical Report
Publication Date
Aug 01, 1982
Accession Number
ADA125762

Entities

People

  • Steven Earl Wright

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Biomedical
  • C4I
  • Human Systems

DTIC Thesaurus Topics

  • Congress
  • Department Of Defense
  • Employment
  • Enlisted Personnel
  • Families (Human)
  • Governments
  • Health Services
  • Law
  • Military Personnel
  • Money
  • National Governments
  • Public Policy
  • Revenue
  • Second World War
  • Supreme Court
  • United States
  • United States Government

Fields of Study

  • Economics

Readers

  • Government Contracting/Procurement.
  • Military Mobilization and Reserve Forces Studies.