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PROPERTY TAX AND TAX REFORM IN TEXAS: AN EQUITY CONCERN [PDF]
, 1997 The Governor of Texas has proposed a tax reform that lowers property tax and eliminates the franchise tax. The lost revenues are replaced by raising the sales tax and instituting a modified value-added tax. The issues are not unique to Texas, many states are considering tax issues. The current tax system is based on an economy that no longer exists and
Stallmann, Judith I. +3 more
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HORIZONTAL EQUITY IMPLICATIONS OF THE LOTTERY TAX [PDF]
National Tax Journal, 1998 * Abstract - Based on Musgrave's traditional definition of horizontal equity, this paper estimates whether the lottery tax results in a differential tax burden by race, educational attainment, or age within households that have equal economic positions.
Stranahan, Harriet, Borg, Mary O.
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Tax Reform, Distributional Equity and Tax Effectiveness [PDF]
Economic Analysis and Policy, 1985 -
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Morality, tax evasion, and equity
Mathematical Social Sciences, 2016zbMATH Open Web Interface contents unavailable due to conflicting licenses.
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Tax-Efficient Management of Equity and Equity Equivalents
CFA Institute Conference Proceedings Quarterly, 2006Equity positions can be bought and sold in five different ways, and each has a different tax result based on the form-driven nature of U.S. tax law. In addition, other transactions are economically equivalent to the five basic ways, and these economic equivalents, in turn, have different tax results.
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Tax Administration and Tax Equity
2001AbstractAttempts an in‐depth analysis on major issues of tax administration and practices in view of tax equity. Stress is made to the importance of using the withholding collection.
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SSRN Electronic Journal, 2000
We study a simple flat tax proposal that combines the federal income tax and the payroll tax. This tax reform may have a higher probability of political acceptance by treating the large middle income classes more favorably than other flat tax reform proposals. Our analysis compares the distribution of marginal and average tax rates across income groups
Philip T. Ganderton, David Hineline
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We study a simple flat tax proposal that combines the federal income tax and the payroll tax. This tax reform may have a higher probability of political acceptance by treating the large middle income classes more favorably than other flat tax reform proposals. Our analysis compares the distribution of marginal and average tax rates across income groups
Philip T. Ganderton, David Hineline
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