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 Simplification of the Tax System written by United States House of Representatives and published by . This book was released on 2019-11-19 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: Simplification of the tax system: hearing before the Subcommittee on Oversight of the Committee on Ways and Means, U.S. House of Representatives, One Hundred Eighth Congress, second session, June 15, 2004.
Download or read book The Complexity of Tax Simplification written by Simon James and published by Springer. This book was released on 2016-04-29 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.
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 Study of the Overall State of the Federal Tax System and Recommendations for Simplification Pursuant to Section 8022 3 B of the Internal Revenue Code of 1986 written by United States. Congress. Joint Committee on Taxation and published by Congress. This book was released on 2001 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Simplification of the Tax System written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 2005 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Advances in Cross Section Data Methods in Applied Economic Research written by Nicholas Tsounis and published by Springer Nature. This book was released on 2020-02-24 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt: This proceedings volume presents new methods and applications in applied economics with special interest in advanced cross-section data estimation methodology. Featuring select contributions from the 2019 International Conference on Applied Economics (ICOAE 2019) held in Milan, Italy, this book explores areas such as applied macroeconomics, applied microeconomics, applied financial economics, applied international economics, applied agricultural economics, applied marketing and applied managerial economics. International Conference on Applied Economics (ICOAE) is an annual conference that started in 2008, designed to bring together economists from different fields of applied economic research, in order to share methods and ideas. Applied economics is a rapidly growing field of economics that combines economic theory with econometrics, to analyze economic problems of the real world, usually with economic policy interest. In addition, there is growing interest in the field of applied economics for cross-section data estimation methods, tests and techniques. This volume makes a contribution in the field of applied economic research by presenting the most current research. Featuring country specific studies, this book is of interest to academics, students, researchers, practitioners, and policy makers in applied economics, econometrics and economic policy.
Download or read book Do People Really Want a Simple Tax System written by Sebastian Blesse and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Using new survey and experimental data for a representative sample of the German population, we study preferences for tax simplification. The general wisdom seems to suggest that most tax systems are overly complex and that tax simplification is generally desirable. Consistent with this general wisdom, we find that more than 90% of our sample believe that the tax system needs to be simplified. However, there also are efficiency and equity arguments in support of a certain degree of tax complexity and it is puzzling why tax systems remain highly complex despite the conventional view in favor of more simplification. The main purpose of our study then is to investigate if the high support for tax simplification is driven by a lack of awareness about the trade-offs behind simple and complex tax systems. Our data show that the support for simplification decreases as we randomly provide economic arguments against simplification and as we ask respondents if the tax system should account for specific differences in living situations (such as costly care of elderly family members). Overall, our findings suggest that the high support for simpler taxes is to some extent driven by a lack of awareness about the implications of tax simplification.
Download or read book Study of the Overall State of the Federal Tax System and Recommendations for Simplification Pursuant to Section 8022 3 B of the Internal Revenue Code of 1986 Study of the overall state of the federal tax system written by and published by Congress. This book was released on 2001 with total page 486 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Study of the Overall State of the Federal Tax System and Recommendations for Simplification Pursuant to Section 8022 3 B of the Internal Revenue Code of 1986 Recommendations of the staff of the Joint Committee on Taxation to simplify the federal tax system written by and published by . This book was released on 2001 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Issues in Simplification of the Income Tax Laws written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1977 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Written Proposals on Tax Simplification written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1990 with total page 1204 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Simplification of the Tax System written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 2005 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Impact of Tax Simplification on the U S Economy written by United States. Congress. House. Committee on Banking, Finance, and Urban Affairs. Subcommittee on Economic Stabilization and published by . This book was released on 1985 with total page 1060 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Designing a Tax Administration Reform Strategy written by Ms.Katherine Baer and published by International Monetary Fund. This book was released on 1997-03-01 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
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 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 2005 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt:
