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The Journal of the American Taxation Association, 2018
ABSTRACT The Tax Cuts and Jobs Act (TCJA), passed in 2017, represents the most comprehensive revision of the U.S. income tax since the Tax Reform Act of 1986 (TRA86). Although the TCJA shares many features with TRA86—corporate tax rate cuts, increasing the standard deduction, cutting back on deductions—it sharply differs in that it is ...
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ABSTRACT The Tax Cuts and Jobs Act (TCJA), passed in 2017, represents the most comprehensive revision of the U.S. income tax since the Tax Reform Act of 1986 (TRA86). Although the TCJA shares many features with TRA86—corporate tax rate cuts, increasing the standard deduction, cutting back on deductions—it sharply differs in that it is ...
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Linking Tax Administration Reform with Tax Reform
Revista Hacienda Pública EspañolaTax reform and tax administration are closely linked. However, these links are not always fully discussed, fully analyzed, or even fully appreciated. In this paper, I discuss the links between tax administration reform and tax reform. I begin by discussing some basic aspects of tax administration, which suggest three “paradigms” for tax administration ...
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Change: The Magazine of Higher Learning, 1985
Nobody has ever liked paying taxes, but individual grumbling is growing to a loud chorus of complaints. The system of federal income taxes has become so complex that few individuals can compute for themselves what they owe and both personal and corporate financial decisions are often based more on their tax consequences than on their soundness from ...
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Nobody has ever liked paying taxes, but individual grumbling is growing to a loud chorus of complaints. The system of federal income taxes has become so complex that few individuals can compute for themselves what they owe and both personal and corporate financial decisions are often based more on their tax consequences than on their soundness from ...
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SMU Law Review, 2006
Tax scholars have developed a number of theories over the years with respect to a pure (or normative) income tax system. These theories seem to be more important than ever, particularly in light of the current Administration's interest in tax reform.
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Tax scholars have developed a number of theories over the years with respect to a pure (or normative) income tax system. These theories seem to be more important than ever, particularly in light of the current Administration's interest in tax reform.
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Tax Reform in The Tax Reform Experiment in Transitional Countries [PDF]
, 2000 The last decade has been witness to one of the largest tax experiments in economic history, the transformation from centrally-planned to market-based tax systems. The cultural and institutional legacy of central planning has had a lasting impact on tax reform in countries in transition.
Jorge Martinez-Vazquez, Robert McNab
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2003
Abstract An important implicit assumption in much of the literature on optimum taxation is that the government can proceed to design tax structures without paying heed to those already in existence. It is rarely the case, however, that governments enjoy the advantage of starting anew with a clean slate.
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Abstract An important implicit assumption in much of the literature on optimum taxation is that the government can proceed to design tax structures without paying heed to those already in existence. It is rarely the case, however, that governments enjoy the advantage of starting anew with a clean slate.
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The Canadian Journal of Economics, 1988
Systems of business and personal taxation in most Western economies are not efficient. The paper discusses efficiency losses due to (1) tariffs and sales taxes; (2) the nonneutral treatment of business durable inputs; (3) differential rates of business income taxation; and (4) the taxation of interest.
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Systems of business and personal taxation in most Western economies are not efficient. The paper discusses efficiency losses due to (1) tariffs and sales taxes; (2) the nonneutral treatment of business durable inputs; (3) differential rates of business income taxation; and (4) the taxation of interest.
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