Download or read book Impact Effectiveness and Fairness of the Tax Reform Act of 1986 written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1990 with total page 890 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Impact of the Tax Reform Act of 1986 written by and published by . This book was released on 1990 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cracking the Code written by Andrew B. Lyon and published by . This book was released on 1997 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The corporate alternative minimum tax (AMT) was hailed in the Tax Reform Act of 1986 as instrumental to ensuring that tax loopholes would not permit corporations to avoid paying their fair share of tax liability. In 1995, less than ten years later, repeal of the AMT was pledged as part of the Republican Party's "Contract with America" and passed by the House of Representatives. Opponents of the AMT object that it penalizes new investment by firms and prevents the use of legitimate deductions. Its defenders tout the ability of the AMT to address public perceptions of unfairness in the tax system. At first glance, the debate over the AMT seems to be another example of the classic struggle between equity and efficiency. But, as this book reveals, there are serious flaws in the arguments used on both sides of this issue. As a result, the AMT may fail to achieve any notable equity objectives and may miss the opportunity to make significant improvements in the efficiency with which the nation's scarce capital is employed. Whether or not reforms of the AMT are ultimately enacted, the debate over the AMT raises fundamental questions of tax policy that will persist: Who benefits from tax subsidies? How much should the tax code be used to direct resources in the economy? If corporate taxes are ultimately borne by individuals, how do corporate tax provisions affect fairness? Andrew Lyon opens these topics up to a wide audience, presenting new data on the impact of the AMT, and offering suggestions for future policy reform. He argues that the legislative desire to respond to an apparent inequity should be channeled into considering whether there are efficiency reasons for reducing the tax advantages observed. The best solutions to these considerations, he contends, are not found in a minimum tax.
Download or read book Tax Simplification written by Chris Evans and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences? Why is tax simplification so difficult to achieve? These, and related questions, lie at the core of this volume on tax simplification featuring chapters by leading tax experts around the world. The quest for simplicity è^' or at least some move towards simplification è^' has been a fixation of governments and others for many years, but little appears to have been achieved. Tax simplification is the most widely quoted but the least widely observed of the usually stated goals of policy (equity and efficiency being the others). It has been used (and abused) as a primary justification for tax reform over the last century, and typically it is seen as è^-a good thingè^-- è^' to say that one is in favour of tax simplification is tantamount to stating that one is in favour of good as opposed to evil.
Download or read book Estimates of Federal Tax Expenditures written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1976 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Flat Tax written by Robert E. Hall and published by Hoover Press. This book was released on 2013-09-01 with total page 245 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new and updated edition of The Flat Tax—called "the bible of the flat tax movement" by Forbes—explains what's wrong with our present tax system and offers a practical alternative. Hall and Rabushka set forth what many believe is the most fair, efficient, simple, and workable tax reform plan on the table: tax all income, once only, at a uniform rate of 19 percent.
Download or read book White Paper on Tax Reform written by CCH Canadian Limited and published by Don Mills, Ont. : CCH Canadian. This book was released on 1987 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 1987 tax reform package considered.
Download or read book Written Proposals on Tax Simplication written by and published by . This book was released on 1990 with total page 1204 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains reproductions of numerous letters and statements sent to the Ways and Means Committee on tax simplification by citizens, government officials, companies, and associations.
Download or read book The New Class Society written by Robert Perrucci and published by Rowman & Littlefield. This book was released on 2003 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt: Extensively revised, the second edition of The New Class Society includes innovative new sections and concepts throughout the book that identify and explore how complex organizational structures and actions create and perpetuate class, gender, and racial inequalities. The authors describe how 'inequality scripts' shape the hiring and promotion practices of organizations in ways that provide differential opportunities to people based on class, gender, and racial memberships. The authors also illustrate how privileged class members benefit from organizationally-based and perpetuated forms of inequality. The second edition retains its provocative argument for of an emerging 'double-diamond' social structure and its focus on class interests that are rapidly polarizing American society. New figures, tables, and references incorporate the latest information and research findings to document and illustrate key topics, such as the distribution of wealth and income, globalization, downsizing, contingent labor, the role of money in politics, media content and consolidation, the transformation of education, and the erosion of democracy. The second edition combines scholarship with an engaging style and flashes of comic relief-with several cartoons by some of the best satirists today. The book, accessibly written for undergraduate students, has been widely adopted in courses on stratification, economic sociology, and American society.
Download or read book New Class Society written by Robert Perrucci and published by Rowman & Littlefield. This book was released on 2008 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores how class-based resources and interests embedded in large organizations are linked to powerful structures and processes which in turn are rapidly polarizing the U.S. into a highly unequal, 'double diamond' class structure. The authors show how and why American class membership in the 21st century is based on an organizationally-based distribution of critical resources including income, investment capital, credentialed skills verified by elite schools, and social connections to organizational leaders.
Download or read book Tax Incentives for Increasing Savings and Investments written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1990 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Showdown at Gucci Gulch written by Alan Murray and published by Vintage. This book was released on 2010-12-22 with total page 574 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Reform Act of 1986 was the single most sweeping change in the history of America's income tax. It was also the best political and economic story of its time. Here, in the anecdotal style of The Making of the President, two Wall Street Journal reporters provide the first complete picture of how this tax revolution went from an improbable dream to a widely hailed reality.
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 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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. By tracing the history of our own tax system and assessing the way other countries have solved similar problems, Bruce Bartlett explores the surprising answers to all these issues, giving a sense of the tax code’s many benefits—and its inevitable burdens. From one of the most respected political and economic thinkers, advisers, and writers of our time, The Benefit and the Burden is a thoughtful and surprising argument for American tax reform.
Download or read book Monthly Catalogue United States Public Documents written by and published by . This book was released on 1991 with total page 1690 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Monthly Catalog of United States Government Publications written by and published by . This book was released on 1991 with total page 1694 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Income Averaging written by United States. Internal Revenue Service and published by . This book was released on 1985 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Withholding and Estimated Tax written by and published by . This book was released on 1999 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
