Results 251 to 260 of about 623,274 (303)
Some of the next articles are maybe not open access.
2020
Tax reformers talk about a broad base and low rates. What does that mean? The base refers to the definition of income subject to tax. The broader the base—meaning the fewer the deductions, exclusions, and credits—the lower tax rates can be to raise a given...
Leonard E. Burman, Joel Slemrod
+4 more sources
Tax reformers talk about a broad base and low rates. What does that mean? The base refers to the definition of income subject to tax. The broader the base—meaning the fewer the deductions, exclusions, and credits—the lower tax rates can be to raise a given...
Leonard E. Burman, Joel Slemrod
+4 more sources
SSRN Electronic Journal, 2007
Despite the frequency of tax changes and their potential importance to investors, there has been relatively little modeling of anticipated tax changes. Yet whether future tax reforms are predictable or not will have an enormous effect on estimates of the impact of current tax policies. This paper develops a probit model for predicting tax reforms.
Hassett, Kevin A., Mathur, Aparna
openaire +2 more sources
Despite the frequency of tax changes and their potential importance to investors, there has been relatively little modeling of anticipated tax changes. Yet whether future tax reforms are predictable or not will have an enormous effect on estimates of the impact of current tax policies. This paper develops a probit model for predicting tax reforms.
Hassett, Kevin A., Mathur, Aparna
openaire +2 more sources
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
openaire +1 more source
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
openaire +1 more source
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 ...
openaire +2 more sources
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 ...
openaire +2 more sources
, 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
openaire +1 more source
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.
openaire +1 more source
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.
openaire +1 more source
Tax reform: Dreaming about tough realities
Journal of Economic Psychology, 1992This paper discusses four papers concerned with tax reform. It is concluded that tax reform has had a rather limited impact on behaviour so far but that governments should press ahead with gradual improvement and not expect dramatic results.
openaire +1 more source
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.
openaire +1 more source
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.
openaire +1 more source
Simulating U.S. tax reform [PDF]
, 1997 A presentation of a large-scale, dynamic simulation model for comparing the equity, efficiency, and macroeconomic effects of five alternatives to the current U.S. federal income tax: a proportional income tax, a proportional consumption tax, a flat tax, a flat tax with transition relief, and a progressive variant of the flat tax called the "X tax."
David Altig +4 more
openaire