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Author :
Publisher : DIANE Publishing
ISBN 13 : 1428934391
Total Pages : 77 pages
Book Rating : 4.4/5 (289 download)
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:
Author : James Alm
Publisher : Springer Science & Business Media
ISBN 13 : 9780387299129
Total Pages : 498 pages
Book Rating : 4.2/5 (991 download)
Download or read book The Challenges of Tax Reform in a Global Economy written by James Alm and published by Springer Science & Business Media. This book was released on 2005-11-29 with total page 498 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book’s general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.
Author : Austine Nyanumba
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (139 download)
Download or read book Challenges Facing the Tax System, Tax Reforms and the Future of Taxation written by Austine Nyanumba and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Revenue is the lifeline of any economy. It is the lifeblood that flows through a nation's financial system, promoting expansion across the different industries that define the state of the Nation. Kenya's economic growth and source of revenue are both heavily dependent on taxation. The Kenyan government derives revenue from many taxes, including excise taxes, value added taxes, income taxes, customs duties, and other levies. The government organization in charge of tax administration and collection in Kenya is the Kenya Revenue Authority (KRA). The tax system in Kenya faces many difficulties that negatively affect revenue collection. Kenya has been implementing tax reform to increase the amount of tax revenue collected. Kenya's fiscal structures show that, despite reforms, government spending and revenue have remained constant, with expenditure constantly exceeding revenues. Large fiscal deficits caused by the disparity between revenues and expenses have forced Kenya to borrow money from abroad on an ongoing basis. To this end, this article provides broader perspectives on taxation in Kenya, establishes the challenges facing Kenya's tax system, tax reforms that Kenya has adopted both administrative and policy reforms and the future of taxation in Kenya. It shall further lay out a conclusion and recommendations on the same.
Author : Leonard E. Burman
Publisher : Oxford University Press
ISBN 13 : 0190920882
Total Pages : 369 pages
Book Rating : 4.1/5 (99 download)
Download or read book Taxes in America written by Leonard E. Burman and published by Oxford University Press. This book was released on 2020-01-08 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: Arguments about taxation are among the most heated- no other topic is as influential to the role of government and the distribution of costs and benefits in America. But while understanding of our tax system is of vital importance, the complexity can create confusion. Two of America's leading authorities on taxes, Leonard E. Burman and Joel Slemrod, bring clarity in this concise explanation of how our tax system works, how it affects people and businesses, and how it might be improved. The book explores what makes a tax system fair, simple, and efficient, why our system falls short, and whether the new tax law promises much, if any, improvement. Accessibly written and organized in a clear, question-and-answer format, the book describes the intricacies of the modern tax system in an easy-to-grasp manner. It has been revised and updated to both explain the Tax Cuts and Jobs Act (TCJA) in 2017, the most comprehensive reform of its income tax system since 1986, and to examine its likely effects on individuals, businesses, and society. Among the questions discussed are: How much more tax could the IRS collect with better enforcement? How do tax burdens vary around the world? Why do corporations pay so little tax, even though they earn trillions of dollars every year? What kind of tax system is most conducive to economic growth? And, can taxes be fair?
Author : Ms.Katherine Baer
Publisher : International Monetary Fund
ISBN 13 : 1451980396
Total Pages : 37 pages
Book Rating : 4.4/5 (519 download)
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.
Author : Brigitte Alepin
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403537604
Total Pages : 301 pages
Book Rating : 4.4/5 (35 download)
Download or read book Coordination and Cooperation written by Brigitte Alepin and published by Kluwer Law International B.V.. This book was released on 2021-11-25 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: Series on International Taxation #81 The tax landscape today looks dramatically different from how it appeared even a generation ago. Ongoing sweeping changes in information technologies, massive economic downturns, unforeseen catastrophes such as the global pandemic that hit the world in 2020, and ever more sophisticated methods of tax evasion and avoidance are only some of the factors that have perplexed and even confounded tax authorities. This important book provides a comprehensive overview of the global tax challenges confronting tax policy today, with insightful contributions by both well-known tax experts and fresh new voices in the field. The authors address such critical issues as the following: international tax reform initiatives; effects of climate change; tax justice in times of crisis; international tax cooperation; taxing multinationals; role of tax havens; participation and collaboration of developing countries; the growing presence of artificial intelligence and robots; prospects for a green economic recovery; and tax ethics and social inclusiveness. The contributions originated with the groundbreaking tax summit TaxCOOP2020, held online at the peak of the Covid-19 pandemic in October 2020. At a time when tax policy seems poised at the dawn of a fundamental transformation, this inestimable volume will be welcomed by tax practitioners and academics, concerned government officials, businesspeople, international organizations, and non-governmental organizations (NGOs), all of whom will here have access to a variety of points of view and innovative approaches to the future direction of taxation.
Author : James Alm
Publisher : Springer
ISBN 13 : 9780387563046
Total Pages : 0 pages
Book Rating : 4.5/5 (63 download)
Download or read book The Challenges of Tax Reform in a Global Economy written by James Alm and published by Springer. This book was released on 2008-11-01 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book’s general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.
Author : John Brondolo
Publisher : International Monetary Fund
ISBN 13 : 1484301110
Total Pages : 67 pages
Book Rating : 4.4/5 (843 download)
Download or read book Tax Administration Reform in China written by John Brondolo and published by International Monetary Fund. This book was released on 2016-03-17 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
Author : Mr.Parthasarathi Shome
Publisher : International Monetary Fund
ISBN 13 : 1451846266
Total Pages : 34 pages
Book Rating : 4.4/5 (518 download)
Download or read book Trends and Future Directions in Tax Policy Reform written by Mr.Parthasarathi Shome and published by International Monetary Fund. This book was released on 1992-06-01 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply progressive income and property taxes, primarily to simplify the tax structure and facilitate tax administration. While tax reform need not necessarily raise tax-to-GDP ratios, countries that undertook tax reform experienced a higher revenue gain in terms of GDP relative to those that did not. Tax reform issues during the 1990s will include a minimum income tax, alternative corporate taxes (cash flow tax, assets tax), capturing difficult tax bases (financial intermediation, property), environment taxes, extending withholding as a taxing mechanism, and tax harmonization.
Author : Roger Gordon
Publisher : Columbia University Press
ISBN 13 : 0231520077
Total Pages : 321 pages
Book Rating : 4.2/5 (315 download)
Download or read book Taxation in Developing Countries written by Roger Gordon and published by Columbia University Press. This book was released on 2010-07-05 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.
Author : Trish Fulton
Publisher : World Scientific
ISBN 13 : 9814496243
Total Pages : 485 pages
Book Rating : 4.8/5 (144 download)
Download or read book China's Tax Reform Options written by Trish Fulton and published by World Scientific. This book was released on 1998-10-30 with total page 485 pages. Available in PDF, EPUB and Kindle. Book excerpt: China is now facing the challenge of designing and carrying out new reforms of its taxation system. This book covers a wide range of topics critical to China's future tax reform. Several prominent scholars and government officials have contributed papers which range from general tax issues to specific problem areas in tax policy design, implementation and legislation in China. The collaborative efforts between the Chinese and foreign scholars combine first hand knowledge of the current situation of China's tax reform with modern economic theory and methodology, and highlight key issues which are the focus of research on China's tax system today. Several papers also examine the linkages between tax reform and reforms in other areas in China, such as monetary and housing reforms, thus giving a more complete picture of the task ahead.
Author : Henry Aaron
Publisher : Brookings Institution Press
ISBN 13 : 0815705514
Total Pages : 160 pages
Book Rating : 4.8/5 (157 download)
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.
Author : Parthasarathi Shome
Publisher :
ISBN 13 :
Total Pages : 34 pages
Book Rating : 4.:/5 (129 download)
Download or read book Trends and Future Directions in Tax Policy Reform written by Parthasarathi Shome and published by . This book was released on 2006 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply progressive income and property taxes, primarily to simplify the tax structure and facilitate tax administration. While tax reform need not necessarily raise tax-to-GDP ratios, countries that undertook tax reform experienced a higher revenue gain in terms of GDP relative to those that did not.Tax reform issues during the 1990s will include a minimum income tax, alternative corporate taxes (cash flow tax, assets tax), capturing difficult tax bases (financial intermediation, property), environment taxes, extending withholding as a taxing mechanism, and tax harmonization.
Author : Michael J. Boskin
Publisher : Transaction Publishers
ISBN 13 : 9781412823517
Total Pages : 284 pages
Book Rating : 4.8/5 (235 download)
Download or read book Federal Tax Reform written by Michael J. Boskin and published by Transaction Publishers. This book was released on 1978-01-01 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mr.David Edwin Wynn Owen
Publisher : International Monetary Fund
ISBN 13 : 9781589062078
Total Pages : 196 pages
Book Rating : 4.0/5 (62 download)
Download or read book Russia Rebounds written by Mr.David Edwin Wynn Owen and published by International Monetary Fund. This book was released on 2003-09-09 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: Russia Rebounds analyzes Russia’s dramatic economic recovery since the country’s 1998 financial crisis, emphasizing macroeconomic issues and fiscal and banking sector reforms. The crisis was a massive shock to the system and a considerable surprise to both Russians and foreign investors, who a year before had come to think that the worst of the transition from a centrally planned to a market economy was over. Macroeconomic performance since the crisis has been impressive. The book assesses the contribution of various factors underlying this recovery and highlights key policy challenges to ensure its sustainability.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264424083
Total Pages : 355 pages
Book Rating : 4.2/5 (644 download)
Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Author : Tony Mandujano
Publisher : Independently Published
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.3/5 (289 download)
Download or read book Taxes written by Tony Mandujano and published by Independently Published. This book was released on 2024-06-19 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Part I: Introduction to the Taxation System We begin with an overview of the origins and evolution of the income tax system, emphasizing its complexity and how it often confuses taxpayers. The historical context sets the stage for understanding the pervasive issues in modern taxation. Part II: Direct Taxation and Its Impact This section examines how direct taxes, such as income, payroll, and capital gains taxes, disproportionately affect individuals. It highlights the punitive nature of tax brackets, the burden of payroll taxes, and the penalties for capital gains, revealing a system that often punishes financial success and savvy investments. Part III: Hidden and Indirect Taxes Hidden taxes, including sales, property, and sin taxes, are scrutinized. These taxes drain wallets unnoticed, exacerbating financial strain. The chapters explore how everyday purchases, homeownership, and even lifestyle choices are subtly taxed, impacting the financial well-being of citizens. Part IV: Corporate and Wealthy Tax Evasion The manuscript reveals how the rich and corporations exploit loopholes, shift profits, and hide wealth offshore to evade taxes. It sheds light on the discrepancies between the tax burdens of ordinary taxpayers and the wealthy, exposing a system skewed in favor of those with the means to manipulate it. Part V: Specific Tax Challenges and Penalties Focusing on challenges like the AMT, the marriage penalty, and audit anxiety, this part discusses the stress and financial strain caused by the tax system. It also examines the hidden costs of compliance and the penalties that further burden taxpayers. Part VI: Government and Legislative Influence This section critiques government waste, defense spending, and the influence of lobbyists and political contributions on tax legislation. It argues that inefficiency and corruption within government spending exacerbate the unfairness of the tax system. Part VII: Inequality and Social Impact Exploring how taxes perpetuate income inequality and mismanagement of social programs, this part emphasizes the social impact of an unfair tax system. It discusses tax reform scams and the psychological toll taxes take on individuals. Part VIII: Economic Sectors and Taxation The manuscript delves into the tax burdens faced by small businesses, freelancers, and the gig economy. It also addresses the underground economy and the challenges of taxing digital and cryptocurrency transactions. Part IX: Future and Emerging Tax Issues Looking ahead, this part explores challenges posed by the digital economy, global tax coordination, and the need for fair taxation of remote and gig workers. It highlights environmental taxes and the tax implications of an aging population. Part X: Why You Shouldn't Pay Taxes This provocative section argues against paying taxes, presenting moral, historical, and practical reasons. It discusses alternative funding models, tax-free zones, and the psychological and financial stress of tax compliance. Part XI: Conclusion and Solutions The conclusion offers solutions for a fairer tax system, emphasizing simplicity, transparency, and efficiency. It suggests reforms to address inflation, municipal taxes, and state vs. federal tax redundancies, aiming to restore trust in the tax system. Part XII: Strategies for Minimizing Tax Burden Finally, practical strategies for reducing tax burdens are provided. These include leveraging business ownership, Roth IRAs, municipal bonds, capital gains strategies, tax loss harvesting, and state-specific tax benefits.
