Download or read book Pathways to Tax Reform written by Stanley S. Surrey and published by Cambridge : Harvard University Press. This book was released on 1973 with total page 462 pages. Available in PDF, EPUB and Kindle. Book excerpt: Stanley Surrey's book is the first to analyze all the 'expenditure' aspects of the tax laws and to indicate their amounts and their effects on the country. It provides the mechanism for a proper re-examination of hidden tax expenditures and explores pathways toward eliminating both the tax escapes and inefficient and wasteful means of governmental subsidization which these expenditures now produce.
Download or read book Pathways to Tax Reform written by and published by . This book was released on 1974 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Pathways to Tax reform 2nd Pr written by S. S. Surrey and published by . This book was released on 1974 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Pathways to Fiscal Reform in the United States written by John W. Diamond and published by MIT Press. This book was released on 2015-01-02 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: Experts discuss fiscal reforms intended to address the U.S. debt problem, examining entitlements, federal budgetary processes, and individual and corporate income taxes. The United States and other advanced economies in the Eurozone and elsewhere face severe fiscal problems. The United States is on an unsustainable dynamic path; absent corrective fiscal policies, federal deficits and debts relative to gross domestic product will continue to increase dramatically. In this book, experts consider possible fiscal reforms aimed at addressing the debt problem, focusing on entitlement programs, budgetary issues and processes, and individual and corporate income tax reform. The contributors address such topics as the interaction of rising health care costs and the level of federal expenditures; alternative methods for evaluating the fiscal health and sustainability of Social Security; the effectiveness of budgetary constraints imposed on the states, including balanced budget amendments and debt ceilings; approaches to curtailing individual tax expenditures and methods for increasing the progressivity of the tax system; and the effects of traditional base-broadening, rate-reducing corporate income tax reforms. Contributors Henry J. Aaron, James Alm, Rosanne Altshuler, Daniel Baneman, Joe Barnes, Robert J. Carroll, Ruud A. de Mooij, John W. Diamond, Jagadeesh Gokhale, Jane G. Gravelle, Peter R. Hartley, Vivian Ho, John Kitchen, Edward D. Kleinbard, John Mutti, Thomas S. Neubig, Mark V. Pauly, Rudolph G. Penner, Andrew J. Rettenmaier, Shanna Rose, Joseph Rosenberg, Daniel Smith, Eric Toder, Alan D. Viard, Roberton Williams, George R. Zodrow
Download or read book Pathways to Tax Reforms written by Stanley S. Surrey and published by . This book was released on 1974 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Blueprints and Pathways written by Walter Hettich and published by Ottawa, Ont. : Economic Council of Canada. This book was released on 1984 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book General Tax Reform Objectives and approaches to tax reform and simplification written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1973 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The 535 Report written by Dorothy A. Brown and published by . This book was released on 2014 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Essay argues that current tax policies that include special tax rates, loopholes and deductions disadvantage most Americans in favor of income received by a select few - especially members of Congress. The majority of taxpayers of color as well as white taxpayers are not eligible for the loopholes and special tax breaks that currently exist in our tax laws. Tax reform that eliminates special deals as a means to lowering tax rates for all is the best way forward towards a fairer and simpler tax system. Such reform however is unlikely to occur in the absence of a “focusing event” that will galvanize the American public to demand change. My proposal for The 535 Report could be that focusing event.
Download or read book Pathways to State Property Tax Reform written by Richard Eccleston and published by . This book was released on 2017 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reforming state and local government property taxes can contribute to a fairer and more sustainable housing system as well as delivering additional economic and social dividends. This research proposed a nationally coordinated incremental strategy with clearly defined short, medium and long-term objectives, including administrative reforms; a simpler and fairer revenue neutral transfer duty; and replacing transfer duties with a broad-based recurrent property tax.
Download or read book Pathways to Housing Tax Reform written by Richard Eccleston and published by . This book was released on 2018 with total page 83 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research is the final report of the AHURI Inquiry into 'Pathways to Housing Tax Reform in Australia'. It features real-world modelling and implementation time frames to steer tax settings that progress the efficiency, equity and sustainability of housing tax policy, and also presents meaningful long-term political pathways to achieve these outcomes.
Download or read book Options for Tax Reform written by Richard B. Goode and published by . This book was released on 1984 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Critical Tax Policy written by Nancy J. Knauer and published by . This book was released on 2014 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Global Recession of 2008 and ensuing austerity measures have renewed the urgency surrounding the call for fundamental tax reform. Before embarking on fundamental tax reform, this Article proposes adding a critical lens to existing US tax policy to ensure that any proposals for change are informed, transparent, and responsive to the needs (and abilities) of individual taxpayers. This Article makes the case for a specific method of inquiry - Critical Tax Policy - that is built on the articulation of difference rather than false assumptions of sameness. Critical Tax Policy incorporates the insights of a growing international tax equity movement that has shown how facially neutral tax policy can reinforce existing inequities or bias. It also incorporates the insights of critical tax scholars who write from a diverse range of outsider perspectives and acknowledges the constitutive role of tax policy in the larger "blueprint for the aims and ambitions of the nation state."Traditional tax policy is focused primarily on distributional concerns defined by income level. Tax policy intentionally looks past the identities of individual taxpayers and is self-consciously indifferent to the impact that taxation can have on existing social, political, and economic disparities. This strong belief in "taxpayer neutrality" is even reflected in data collection practices and, as a result, it is currently impossible to "put a face on America's tax returns." This Article first engages the multiple claims of neutrality in existing tax policy and then outlines the essential components of the critical lens. It also explores practical ways to integrate the key insights of Critical Tax Policy in the development of federal tax policy. These proposals all draw on long-standing institutional traditions and include: 1) enhanced information collection, 2) the creation of a "diversity expenditure budget," and 3) the requirement of a "diversity impact statement."
Download or read book Options for Tax Reform written by Joseph A. Pechman and published by . This book was released on 1984 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Critical Tax Theory written by Bridget J. Crawford and published by Cambridge University Press. This book was released on 2009-06-22 with total page 399 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impacts tax laws have on historically disempowered groups. This volume, assembled by two law professors who work in the field, is an accessible introduction to this new and growing body of scholarship. It is a resource not only for scholars and students in the fields of taxation and economics, but also for those who engage with critical race theory, feminist legal theory, queer theory, class-based analysis, and social justice generally. Tax is the one area of law that affects everyone in our society, and this book is crucial to understanding its impact.
Download or read book Pathways of Power written by Timothy J. Conlan and published by Georgetown University Press. This book was released on 2014-03-05 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: While civics textbooks describe an idealized model of “how a bill becomes law;” journalists often emphasize special interest lobbying and generous campaign contributions to Congress; and other textbooks describe common stages through which all policies progress, these approaches fail to convey—much less explain—the tremendous diversity in political processes that shape specific policies in contemporary Washington. Bridging the gap between textbook models of how public policy should work, and how the process actually works in contemporary Washington, Pathways of Power provides a framework that integrates the roles of political interests and policy ideals in the contemporary policy process. This book argues that the policy process can be understood as a set of four distinctive pathways of policymaking—pluralist, partisan, expert, and symbolic—that draw upon different political resources, appeal to different political actors, and elicit unique strategies and styles of coalition building. Revealing the strategic behavior of policy actors who compete to shift policies onto pathways that maximize their resources and influence, the book provides a fresh approach to understanding the seeming chaos and volatility of the policy process today. The book’s use of a wide universe of major policy decisions and case studies, focused on such key areas as health care, federal budgeting, and tax policy, provides a useful foundation for students of the policy process as well as for policy practitioners eager to learn more about their craft.
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 Taxation and State Building in Developing Countries written by Deborah Brautigam and published by Cambridge University Press. This book was released on 2008-01-10 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.
