Complexity of the Individual Income Tax

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Publisher :
ISBN 13 : 9780756705633
Total Pages : 94 pages
Book Rating : 4.7/5 (56 download)

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Book Synopsis Complexity of the Individual Income Tax by : William V. Roth, Jr.

Download or read book Complexity of the Individual Income Tax written by William V. Roth, Jr. and published by . This book was released on 1999-10-01 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: Hearing to examine how complex the tax code has become, how it affects Americans and their families, and how the system can be simplified. Witnesses include: Kathy T. Burlison, tax research and training associate, H&R Block, Inc., Kansas City, MO; David A. Lifson, chair, tax executive committee, American Institute of Certified Public Accountants, New York, NY; Gregory H. Steinbis, president, National Association of Enrolled Agents, Morgan Hill, CA; and William J. Wilkins, director of external relations, section of taxation, American Bar Association, Washington, DC.

Complexity of the Individual Income Tax

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Publisher :
ISBN 13 :
Total Pages : 112 pages
Book Rating : 4.0/5 (6 download)

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Book Synopsis Complexity of the Individual Income Tax by : United States. Congress. Senate. Committee on Finance

Download or read book Complexity of the Individual Income Tax written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1999 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Complexity of the Individual Income Tax

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Publisher :
ISBN 13 :
Total Pages : 100 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Complexity of the Individual Income Tax by : United States. Congress. Senate. Committee on Finance

Download or read book Complexity of the Individual Income Tax written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1999 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Impact of Complexity in the Tax Code on Individual Taxpayers and Small Businesses

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Publisher :
ISBN 13 :
Total Pages : 120 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Impact of Complexity in the Tax Code on Individual Taxpayers and Small Businesses by : United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight

Download or read book Impact of Complexity in the Tax Code on Individual Taxpayers and Small Businesses written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 2001 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Estimates of Federal Tax Expenditures

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Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Estimates of Federal Tax Expenditures by : United States. Department of the Treasury

Download or read book Estimates of Federal Tax Expenditures written by United States. Department of the Treasury and published by . This book was released on 1975 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Complexity of Tax Simplification

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Publisher : Springer
ISBN 13 : 1137478691
Total Pages : 273 pages
Book Rating : 4.1/5 (374 download)

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Book Synopsis The Complexity of Tax Simplification by : Simon James

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 273 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.

Tax Systems

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Publisher : MIT Press
ISBN 13 : 0262026724
Total Pages : 235 pages
Book Rating : 4.2/5 (62 download)

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Book Synopsis Tax Systems by : Joel Slemrod

Download or read book Tax Systems written by Joel Slemrod and published by MIT Press. This book was released on 2013-12-13 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes tax evasion seriously; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates administrative and compliance costs; recognizes a range of behavioral responses to tax rates; considers nonstandard instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more socially desirable way to raise revenue than an increase in statutory tax rates. Policy makers, Slemrod and Gillitzer argue, would be well advised to recognize the interrelationship of tax rates, bases, enforcement, and administration, and acknowledge that tax policy is really tax-systems policy.

Tax Withholding and Estimated Tax

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Publisher :
ISBN 13 :
Total Pages : 56 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis Tax Withholding and Estimated Tax by :

Download or read book Tax Withholding and Estimated Tax written by and published by . This book was released on 1993 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Flat Tax

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Publisher : Hoover Press
ISBN 13 : 0817993134
Total Pages : 245 pages
Book Rating : 4.8/5 (179 download)

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Book Synopsis The Flat Tax by : Robert E. Hall

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.

The Taxpayer Relief Act of 1997

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Publisher : American Bar Association
ISBN 13 :
Total Pages : 566 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis The Taxpayer Relief Act of 1997 by : Jerald David August

Download or read book The Taxpayer Relief Act of 1997 written by Jerald David August and published by American Bar Association. This book was released on 1998 with total page 566 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Understanding the tax reform debate background, criteria, & questions

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Publisher : DIANE Publishing
ISBN 13 : 1428934391
Total Pages : 77 pages
Book Rating : 4.4/5 (289 download)

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Book Synopsis Understanding the tax reform debate background, criteria, & questions by :

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:

Engaging with High Net Worth Individuals on Tax Compliance

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Publisher : OECD Publishing
ISBN 13 : 9264068872
Total Pages : 112 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis Engaging with High Net Worth Individuals on Tax Compliance by : OECD

Download or read book Engaging with High Net Worth Individuals on Tax Compliance written by OECD and published by OECD Publishing. This book was released on 2009-09-09 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: High Net Worth Individuals (HNWIs) pose significant challenges to tax administrations due to the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behaviour on ...

The Crisis in Tax Administration

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Publisher : Rowman & Littlefield
ISBN 13 : 9780815796565
Total Pages : 420 pages
Book Rating : 4.7/5 (965 download)

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Book Synopsis The Crisis in Tax Administration by : Henry Aaron

Download or read book The Crisis in Tax Administration written by Henry Aaron and published by Rowman & Littlefield. This book was released on 2004-05-20 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration. The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail. The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS.

2002 Tax Return Filing Season and the IRS Budget for Fiscal Year 2003

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Publisher :
ISBN 13 :
Total Pages : 104 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis 2002 Tax Return Filing Season and the IRS Budget for Fiscal Year 2003 by : United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight

Download or read book 2002 Tax Return Filing Season and the IRS Budget for Fiscal Year 2003 written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 2002 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Revenue-raising Proposals in the Administration's Fiscal Year 2000 Budget

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Publisher :
ISBN 13 :
Total Pages : 272 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Revenue-raising Proposals in the Administration's Fiscal Year 2000 Budget by : United States. Congress. Senate. Committee on Finance

Download or read book Revenue-raising Proposals in the Administration's Fiscal Year 2000 Budget written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1999 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Code Complexity

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Publisher :
ISBN 13 :
Total Pages : 152 pages
Book Rating : 4.:/5 (51 download)

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Book Synopsis Tax Code Complexity by : United States. Congress. Senate. Committee on Finance

Download or read book Tax Code Complexity written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2001 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Principles of Taxation in the United States

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Author :
Publisher : Taylor & Francis
ISBN 13 : 0429777264
Total Pages : 419 pages
Book Rating : 4.4/5 (297 download)

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Book Synopsis Principles of Taxation in the United States by : Fabio Ambrosio

Download or read book Principles of Taxation in the United States written by Fabio Ambrosio and published by Taylor & Francis. This book was released on 2020-10-04 with total page 419 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation is a discipline that does not receive sufficient academic attention. It is typically viewed as a subset of law, accounting, public policy, economics, or finance. In this respect, most academic efforts in the field of taxation are shadowed by a mother discipline. There is currently an unprecedented need to approach tax pedagogy in a way that is independent of another discipline. This book caters to that real and unmet need in tax pedagogy. One of the book’s advantages is that it is not tied to a specific tax year and does not coddle the reader with volumes of time-sensitive information. In this book the tax year is never the focus, as the center stage is reserved for teaching the principles and skills necessary to independently find answers. The reader will learn to appreciate the complexity of the American tax system and will be endowed with the contextual understanding necessary to formulate educated opinions about how taxes work and, most importantly, why. Contrary to common belief, taxation in the United States has remained fairly stable for the last 100 years. This book uses the federal individual income tax as a vehicle to unveil the mechanics that make up the American tax system. This book is essential reading for students taking a first course in taxation, at the undergraduate or graduate level, as part of programs in accounting, law, public administration, or business at large.