Results 211 to 220 of about 14,336 (259)
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Contemporary Economic Policy, 1997
After brief individual presentations, panelists discuss among themselves and with the audience a broad spectrum of issues regarding various taxes and tax reform proposals. The discussion includes such issues as privatizing Social Security and Medicare, eliminating income tax withholding, and the merits and demerits of income taxes, consumption taxes ...
GERALD P. O'DRISCOLL +5 more
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After brief individual presentations, panelists discuss among themselves and with the audience a broad spectrum of issues regarding various taxes and tax reform proposals. The discussion includes such issues as privatizing Social Security and Medicare, eliminating income tax withholding, and the merits and demerits of income taxes, consumption taxes ...
GERALD P. O'DRISCOLL +5 more
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, 2008 The paper presents an endogenous growth economy with a representation of the tax rate system in the Baltic countries. Assuming that government spending is a given fraction of output, the paper shows how a flat tax system balanced between labor and corporate tax rates can be second best optimal.
Azacis, Helmuts, Gillman, Max
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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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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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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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2000
An authoritative but accessible reference, this book enables anyone to truly understand both the background and operation of the U.S. tax system and current tax reform proposals. Dissatisfaction with high taxes is literally an American tradition; indeed, the American Revolution that led to the founding of the United States started as a tax revolt.
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An authoritative but accessible reference, this book enables anyone to truly understand both the background and operation of the U.S. tax system and current tax reform proposals. Dissatisfaction with high taxes is literally an American tradition; indeed, the American Revolution that led to the founding of the United States started as a tax revolt.
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Environmental tax reform and greenwashing: Evidence from Chinese listed companies
Energy Economics, 2023Kerui Du, Ailun Wang
exaly