Download or read book Federal Tax Reform the Issues and a Program written by Dan Throop Smith and published by . This book was released on 1961 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Understanding the tax reform debate background criteria questions written by and published by DIANE Publishing. This book was released on 2005 with total page 77 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Corporate Income Taxes under Pressure written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2021-02-26 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

Download or read book Simple Fair and Pro growth written by United States. President's Advisory Panel on Federal Tax Reform and published by . This book was released on 2006 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: The official account of the advisory panel formed by Presi-dent George W. Bush to identify major problems in the U.S.Federal Tax Code and to recommend options to make the codesimpler, fairer and more conducive to economic growth. Thepanel's report was submitted to U.S. Secretary of the Trea-sury John W. Snow on Nov. 1, 2005. Chaired by Connie MackIII, the panel recommended 2 reform options: the SimplifiedIncome Tax Plan & the Growth & Investment Tax Plan.

Download or read book The FAST Plan for Tax Reform written by Donald E. Phillipson and published by iUniverse. This book was released on 2013 with total page 495 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although nearly everyone involved with our federal taxation system agrees that simplification of this system is a positive and even necessary step, achieving it has proven to be difficult. Exploring the issue from start to finish, this detailed blueprint to tax reform offers real solutions to the real problems of our taxation system. Author Donald E. Phillipson, a lawyer who has studied the tax code for years, reveals facts about deficit spending and the national debt and examines alternative taxation approaches. He explores problems with current tax subsidies and individual income, corporation income, and estate taxes and presents new solutions to those problems. Phillipson also offers new perspectives on the total federal tax obligations of individuals and relationships among taxes on individual income, corporation income, and estates and gifts. Our taxation system desperately needs reform that takes into account the function of the system as a whole. This study demonstrates that such reform is possible and that taxes can be fair, accountable, and simple--without the creation of new tax collection structures.

Download or read book Assessing Tax Reform written by Henry Aaron and published by Brookings Institution Press. This book was released on 2010-12-01 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reform of the United States tax system has become a central political issue. Assessing Tax Reform is a concise, nontechnical book to help general readers and students understand the tax reform issues Congress is now debating. Henry Aaron and Harvey Galper lay out the major alternative proposals and analyze principles of taxation that can be used for judging them. They explore the issues surrounding a move to a comprehensive income tax, a cash-flow tax, and the value-added tax or other consumption-based taxes. They show the conflicts and opportunities resulting from large current government deficits and the move for tax reform. In addition to clarifying the problems that must be solved if large-scale, long-term reform is to be achieved, the authors describe alternative strategies for increasing revenues quickly. They also present their own program for a fair, efficient, and less complex tax structure. They conclude with an examination of the political pitfalls that continue to make any major improvements in the tax system hard to enact.

Download or read book Our Selfish Tax Laws written by Anthony C. Infanti and published by MIT Press. This book was released on 2018-10-02 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why tax law is not just a pocketbook issue but a reflection of what and whom we, as a society, value. Most of us think of tax as a pocketbook issue: how much we owe, how much we'll get back, how much we can deduct. In Our Selfish Tax Laws, Anthony Infanti takes a broader view, considering not just how taxes affect us individually but how the tax system reflects our culture and society. He finds that American tax laws validate and benefit those who already possess power and privilege while starkly reflecting the lines of difference and discrimination in American society based on race, ethnicity, socioeconomic class, gender, sexual orientation and gender identity, immigration status, and disability. Infanti argues that instead of focusing our tax reform discussions on which loopholes to close or which deductions to allow, we should consider how to make our tax system reflect American ideals of inclusivity rather than institutionalizing exclusion. After describing the theoretical and intellectual underpinnings of his argument, Infanti offers two comparative case studies, examining the treatment of housing tax expenditures and the unit of taxation in the United States, Canada, France, and Spain to show how tax law reflects its social and cultural context. Then, drawing on his own work and that of other critical tax scholars, Infanti explains how the discourse surrounding tax reform masks the many ways that the American tax system rewards and reifies privilege. To counter this, Infanti urges us to work together to create a society with a tax system that respects and values all Americans.

Download or read book The Benefit and The Burden written by Bruce Bartlett and published by Simon and Schuster. This book was released on 2012-01-24 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: A spirited and insightful examination of the need for American tax reform—arguably the most overdue political debate facing the nation—from one of the most legendary political thinkers, advisers, and writers of our time. A thoughtful and surprising argument for American tax reform, arguably the most overdue political debate facing the nation, from one of the most respected political and economic thinkers, advisers, and writers of our time. The United States Tax Code has undergone no serious reform since 1986. Since then, loopholes, exemptions, credits, and deductions have distorted its clarity, increased its inequity, and frustrated our ability to govern ourselves. At its core, any tax system is in place to raise the revenue needed to pay the government’s bills. But where that revenue should come from raises crucial questions: Should our tax code be progressive, with the wealthier paying more than the poor, and if so, to what extent? Should we tax income or consumption or both? Of the various ideas proposed by economists and politicians—from tax increases to tax cuts, from a VAT to a Fair Tax—what will work and won’t? By tracing the history of our own tax system and by assessing the way other countries have solved similar problems, Bartlett explores the surprising answers to all of these questions, giving a sense of the tax code’s many benefits—and its inevitable burdens. Tax reform will be a major issue debated in the years ahead. Growing budget deficits and the expiration of various tax cuts loom. Reform, once a philosophical dilemma, is turning into a practical crisis. By framing the various tax philosophies that dominate the debate, Bartlett explores the distributional, technical, and political advantages and costs of the various proposals and ideas that will come to dominate America’s political conversation in the years to come.

Download or read book Federal Tax Policy written by Joseph A. Pechman and published by Brookings Institution Press. This book was released on 2001-06-29 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the major architects of comprehensive tax reform has revised his widely acclaimed book on tax policy to reflect the changes brought about by the Tax Reform Act of 1986 and all other major changes in tax laws since 1983. Joseph A. Pechman's Federal Tax Policy is a nontechnical book for general readers and students interested in taxation as an instrument of public policy. It emphasizes such current issues as a comprehensive income taxation, inflation adjustments in income taxation, graduated income taxes versus expenditure taxes, the effects of taxation on economic incentives, and fiscal relations between the federal and state and local governments. Pechman presents and evaluates contrasting views on most forms of taxation—personal and corporate income, general and selective consumption, payroll, estate and gift, property, and state and local--and offers a perceptive analysis of the process of tax legislation and the role of taxation in the fiscal policy. He also provides a valuable series of statistical table on tax developments and an extensive bibliography on tax theory and practice.

Download or read book Tax Reform written by James John Jurinski and published by Bloomsbury Publishing USA. This book was released on 2012-04-13 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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. Today, widespread displeasure with our tax system continues, as demonstrated by the strong anti-tax position of the recent Tea Party movement. Tax Reform: A Reference Handbook, Second Edition introduces lay readers to taxes in general, the U.S. tax system in particular, and the issues involved in reforming the system. Details regarding past tax reform measures are provided to lend relevance and perspective to recent tax reform proposals, such as replacing the income tax (and the IRS) with a federal sales tax. The author stresses political rather than technical issues, and presents all viewpoints on this hotly debated topic fairly.

Download or read book National Problems Local Solutions Federalism at Work Tax reform in the states written by United States. Congress. House. Committee on Government Reform and published by . This book was released on 1999 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Sensible Tax Reform written by Christopher M. Korth and published by Morgan James Publishing. This book was released on 2014-03-04 with total page 247 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Internal Revenue Code of the American government is badly broken. Its more than seventy-seven thousand pages have created a tax system that is not understood by the businesses and individuals that must abide by it. Perhaps even worse, it is also not understood by either the Congressmen who wrote it or the Internal Revenue Service that is supposed to enforce it. What originated as a system for financing the federal government has devolved into a confusing system for what Newt Gingrich described as both left-wing and right-wing “social engineering.” Our Internal Revenue Code has been corrupted beyond repair. It needs to be completely revised. Many economists believe that a new federal tax system based upon consumption would be far superior to the current one based upon income. Simpler, more just, and much healthier for the economy, this type of system would: -sharply increase both personal income and business profits-encourage saving-discourage borrowing -be much easier to implement than an income-based tax system -save and create millions of jobs in this country Sensible Tax Reform—Simple, Just and Effective is a comprehensive yet relatively simple tax-reform proposal based primarily upon a federal consumption tax. The STR plan will completely replace our existing income-based federal tax system with a revolutionary new one. Businesses will pay no federal income or payroll taxes. Individuals will pay no payroll taxes (i.e., Social Security and Medicare), and few will pay any income taxes either. STR will open excellent opportunities for Americans to improve their standards of living and for our companies to regain the competitive vigor lost to the weak economy of recent years.

Download or read book National Problems Local Solutions Tax reform in the states written by United States. Congress. House. Committee on Government Reform and published by . This book was released on 1999 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Politics and Development of the Federal Income Tax written by John F. Witte and published by . This book was released on 1985 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: No program of the federal government has elicited so many calls for reform--and none has resisted reform efforts so consistently--as the income tax. In this book, John Witte provides the most detailed, clearly stated, accurate, and up-to-date exposition of the history of the federal income tax, while offering an acute analysis of the political factors that have shaped it over more than a century. This work is essential source material for all policy makers and policy analysts, and a lucid and comprehensive survey for students in public policy, public administration, budget and tax policy, political economy, and contemporary political theory. In short, Witte explains in graphic detail why the income tax remains in virtual chaos, and just what the prospects are of future reform. Witte's analysis is based in the context of incremental/pluralist policy-making theory. He begins by outlining and analyzing incremental theory and income tax policy, and then surveys past and present theories in income taxation. The broad center of the book consists of a detailed legislative and political history of the development of the income tax from the Civil War through the Reagan policies of the 1980s. Witte then offers an analysis of the growth, distribution, and politics of approximately one hundred tax expenditure provisions, and he concludes with an appraisal of recorded public opinions on income tax issues between 1948 and 1979. Witte's book, original in concept and boldly stated, will be essential reading not only for tax scholars, students, and professionals, but for all who are concerned with the form of American democracy and the political life of the nation.

Download or read book Fundamental Tax Reform written by John W. Diamond and published by MIT Press. This book was released on 2008 with total page 567 pages. Available in PDF, EPUB and Kindle. Book excerpt: Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.

Download or read book Understanding the Tax Reform Debate written by James R. White (ed) and published by DIANE Publishing. This book was released on 2006-02 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Concerns about the economic effectiveness, fairness, & growing complexity of the current fed. tax system raises doubts about its credibility. These concerns have led to a growing debate about the fundamental design of the fed. tax system. The background, criteria, & questions presented in this report are designed to aid policymakers & the public in thinking about how to develop tax policy for the 21st century. This report brings together a number of topics that tax experts have identified as those that should be considered when evaluating tax policy. This report attempts to provide information about these topics in a clear, concise, & easily understandable manner for a nontechnical audience. Bibliography. Glossary. Charts & tables.

Download or read book The Taxpayer s Stake in Tax Reform written by Chamber of Commerce of the United States of America and published by . This book was released on 1968 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: