Frontiers of Tax Reform

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Author :
Publisher : Hoover Institution Press Publi
ISBN 13 : 9780817994327
Total Pages : 202 pages
Book Rating : 4.9/5 (943 download)

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Book Synopsis Frontiers of Tax Reform by : Hoover Institution on War, Revolution, and Peace

Download or read book Frontiers of Tax Reform written by Hoover Institution on War, Revolution, and Peace and published by Hoover Institution Press Publi. This book was released on 1996 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: Papers presented at a conference held in Washington, D.C., in May 1995, sponsored by the Hoover Institution.

Tax Law and Digitalization: The New Frontier for Government and Business

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403534044
Total Pages : 305 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Tax Law and Digitalization: The New Frontier for Government and Business by : Jeffrey Owens

Download or read book Tax Law and Digitalization: The New Frontier for Government and Business written by Jeffrey Owens and published by Kluwer Law International B.V.. This book was released on 2021-09-15 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpayers, a level playing field for large and small businesses, and fewer opportunities to engage in aggressive tax practices. Although entering a new world where processes are supported by machines inevitably disrupts traditional ways of working, the contributors to this indispensable book reveal the enormous potential of ‘tax technology’ to positively transform tax compliance, clearly showing both government and business how to manage the transition from the old to the new. With detailed treatment of the technology available in the tax field, the authors describe how to secure its benefits in such ways as the following: electronic balance sheets and invoices; automated transmission to tax authorities; innovative analytics applications; blockchain in tax law processes; process mining in VAT; real-time reporting with cryptography; and meeting the challenges to taxpayers’ rights to privacy and personal data protection. The contributions draw on an international conference held under the auspices of the Digital Economy Taxation Network at the Vienna University of Economics and Business in December 2020. The perspective throughout focuses on how to achieve better tax compliance at a lower cost. For this reason, this full-scale, practical guide on how to adapt tax law to new technologies and how to apply tax tech processes in practice will be welcomed by tax practitioners, tax administrations, and academics across the entire tax community.

Evaluating Fiscal Policy Reforms Using the Fiscal Frontier

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Author :
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis Evaluating Fiscal Policy Reforms Using the Fiscal Frontier by : Xiaoshan Chen

Download or read book Evaluating Fiscal Policy Reforms Using the Fiscal Frontier written by Xiaoshan Chen and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: We develop a Fiscal Frontier which traces out the maximum government debt level that can be sustained at a given welfare cost. Through duality, the intertemporal policy mix underpinning the Frontier mirrors standard Ramsey policy and de nes an upper limit on the welfare gains that can be achieved by any scal reform. The Frontier is then used to evaluate a variety of scal reforms: (1) one-off changes in tax instruments considered in La er curve calculations, (2) a gradual reduction in capital taxation proposed by Lucas (1990), and (3) scal consolidation strategies akin to CBO (2018). Conventional Laffer curve calculations significantly under-estimate the sustainable debt of the US. The desirable pace of capital tax abolition has slowed since the 1970s as debt levels have risen and tax rates fallen, but the reform remains close to the Frontier. Achieving debt reduction targets considered by the CBO is typically very costly, especially when that target must be achieved quickly, but a simultaneous capital tax reform can more than offset those costs.

Frontiers of Governance

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Publisher : Springer
ISBN 13 : 0230369014
Total Pages : 282 pages
Book Rating : 4.2/5 (33 download)

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Book Synopsis Frontiers of Governance by : L. Pal

Download or read book Frontiers of Governance written by L. Pal and published by Springer. This book was released on 2012-02-07 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first detailedanalysis of the Organisation for Economic Co-operation and Development's (OECD) influence on global public sector reform. Based on extensive interviews and internal documents, this book explores the evolution of the OECD's approach to governance issues over the last 50 years and what its future agenda should be.

The Next Frontier

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Author :
Publisher :
ISBN 13 :
Total Pages : 78 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis The Next Frontier by : David Cohen

Download or read book The Next Frontier written by David Cohen and published by . This book was released on 1987 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Essays on the Normative and Positive Aspects of the Theory of Taxation

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Publisher :
ISBN 13 :
Total Pages : 194 pages
Book Rating : 4.3/5 (121 download)

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Book Synopsis Essays on the Normative and Positive Aspects of the Theory of Taxation by : Alan David Krause

Download or read book Essays on the Normative and Positive Aspects of the Theory of Taxation written by Alan David Krause and published by . This book was released on 2005 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research consists of independent essays in the areas of tax reform, optimal tax, and tax incidence, but the work also highlights the relationships between these distinct fields.

Fundamental Tax Reform and Border Tax Adjustments

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Author :
Publisher : Peterson Institute
ISBN 13 :
Total Pages : 116 pages
Book Rating : 4.:/5 (321 download)

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Book Synopsis Fundamental Tax Reform and Border Tax Adjustments by : Gary Clyde Hufbauer

Download or read book Fundamental Tax Reform and Border Tax Adjustments written by Gary Clyde Hufbauer and published by Peterson Institute. This book was released on 1996 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Welfare Effects of Value-Added Tax Harmonization in Europe

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Author :
Publisher : Springer
ISBN 13 : 9783642794957
Total Pages : 0 pages
Book Rating : 4.7/5 (949 download)

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Book Synopsis Welfare Effects of Value-Added Tax Harmonization in Europe by : Hans Fehr

Download or read book Welfare Effects of Value-Added Tax Harmonization in Europe written by Hans Fehr and published by Springer. This book was released on 2012-01-19 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book uses a computable general equilibrium framework to eval uate recent value-added tax reform proposals in the European Union from a welfare point of view. After the publication of the "White Paper" (1985) on the completion of the internal European market, an intense and heated debate about tax impediments to free trade set in. According to the original plans of the Commission of the European Union, not only physical border controls but also fiscal frontiers within the European Union would have been abolished on New Year's Day 1993. With respect to value added taxation this amounted to replacing the destination by the origin principle. Even though the origin principle had been favored by some economists from the establishment of a common European value-added tax system, time was not yet ripe for this change. In December 1991, the ECOFIN Council could only agree on the so called transitional system. In essence, these transitional arrangements maintain the destination principle as far as possible but shift the border tax procedure from national frontiers to firms. The transitional system is supposed to expire on December 31, 1996, with the final solution for value-added taxation in the European Union being decided upon by the ECOFIN Council until December, 1995. In the event of no decision the transitional arrangements will be continued. The most likely solution will be a switch to the origin principle combined with some clearing mechanism to prevent major revenue reallocations between member states.

New Frontiers in Housing Tax Manual

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (163 download)

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Book Synopsis New Frontiers in Housing Tax Manual by :

Download or read book New Frontiers in Housing Tax Manual written by and published by . This book was released on 1986 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Blueprints for Basic Tax Reform

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Publisher :
ISBN 13 :
Total Pages : 228 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Blueprints for Basic Tax Reform by : David F. Bradford

Download or read book Blueprints for Basic Tax Reform written by David F. Bradford and published by . This book was released on 1984 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines blueprints for a tax based on income and a tax based on consumption.

Reinventing the Dutch Tax-benefit System

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Publisher :
ISBN 13 :
Total Pages : 42 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Reinventing the Dutch Tax-benefit System by : Ruud A. de Mooij

Download or read book Reinventing the Dutch Tax-benefit System written by Ruud A. de Mooij and published by . This book was released on 2007 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:

From Optimal Tax Theory to Tax Policy

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Publisher : MIT Press
ISBN 13 : 0262300931
Total Pages : 301 pages
Book Rating : 4.2/5 (623 download)

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Book Synopsis From Optimal Tax Theory to Tax Policy by : Robin Boadway

Download or read book From Optimal Tax Theory to Tax Policy written by Robin Boadway and published by MIT Press. This book was released on 2012-01-27 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: An economist examines the evolution of optimal tax analysis and its influence on tax policy design. Many things inform a country's choice of tax system, including political considerations, public opinion, bureaucratic complexities, and ideas drawn from theoretical analysis. In this book, Robin Boadway examines the role of optimal tax analysis in informing and influencing tax policy design. Scholars of public economics formulate models of optimal tax-transfer systems based on normative principles that reflect efficiency and equity considerations. They use that analysis to form views about the optimal design or reform of actual tax systems that are much more complicated than their models. Boadway argues that there is an important symbiosis between ideas drawn from normative tax analysis and tax policies actually enacted. Ideas germinated by normative analyses have led to the widespread adoption of the value-added tax, the use of refundable tax credits, and various business tax reforms. Other ideas provide rationales for existing features of tax systems, including the tax treatment of retirement savings and human capital investment. Boadway charts the evolution of optimal tax analysis and discusses the lessons it holds for tax policy. He describes the theoretical challenges posed by recent findings in such fields as behavioral economics and social choice and considers how optimal tax analysis might adapt to these new paradigms. His analysis offers a timely assessment of the role that optimal tax theory has played in establishing the principles that continue to inform tax policy.

The Theory of Taxation for Developing Countries

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Author :
Publisher : Oxford University Press, USA
ISBN 13 :
Total Pages : 720 pages
Book Rating : 4.:/5 (321 download)

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Book Synopsis The Theory of Taxation for Developing Countries by : David M. G. Newbery

Download or read book The Theory of Taxation for Developing Countries written by David M. G. Newbery and published by Oxford University Press, USA. This book was released on 1987 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by experts in the field, this book uses the modern theory of public finance to analyze tax and pricing policy in developing countries.

Sharper Axes, Lower Taxes

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Publisher :
ISBN 13 : 9780255366489
Total Pages : 0 pages
Book Rating : 4.3/5 (664 download)

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Book Synopsis Sharper Axes, Lower Taxes by : Philip Booth

Download or read book Sharper Axes, Lower Taxes written by Philip Booth and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The government's 2010 Comprehensive Spending Review was anything but comprehensive. The cuts to government spending were modest, and large swathes of state activity were barely touched. Britain will remain a heavily regulated, high-tax, high-spend economy. Instead of totally reviewing the functions of the state and how the government should achieve its objectives, in most areas the spending review was merely a pruning exercise. This monograph advocates a different approach. The authors provide strong evidence that high levels of taxation and public expenditure are hampering economic growth. They also examine the role of the state in key areas and find that current policies are extremely inefficient, imposing high costs but delivering poor results. By combining substantial spending cuts with fundamental reform, outcomes can be improved at the same time as taxes are reduced. Britain can become a dynamic, low-tax economy with welfare systems that no longer penalise work in the way they currently do. At the same time, individuals and families would benefit from high-quality healthcare, education and infrastructure that was focused on consumer interests rather than producer interests

Science, the Endless Frontier

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Publisher : Princeton University Press
ISBN 13 : 069120165X
Total Pages : 186 pages
Book Rating : 4.6/5 (912 download)

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Book Synopsis Science, the Endless Frontier by : Vannevar Bush

Download or read book Science, the Endless Frontier written by Vannevar Bush and published by Princeton University Press. This book was released on 2021-02-02 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: The classic case for why government must support science—with a new essay by physicist and former congressman Rush Holt on what democracy needs from science today Science, the Endless Frontier is recognized as the landmark argument for the essential role of science in society and government’s responsibility to support scientific endeavors. First issued when Vannevar Bush was the director of the US Office of Scientific Research and Development during the Second World War, this classic remains vital in making the case that scientific progress is necessary to a nation’s health, security, and prosperity. Bush’s vision set the course for US science policy for more than half a century, building the world’s most productive scientific enterprise. Today, amid a changing funding landscape and challenges to science’s very credibility, Science, the Endless Frontier resonates as a powerful reminder that scientific progress and public well-being alike depend on the successful symbiosis between science and government. This timely new edition presents this iconic text alongside a new companion essay from scientist and former congressman Rush Holt, who offers a brief introduction and consideration of what society needs most from science now. Reflecting on the report’s legacy and relevance along with its limitations, Holt contends that the public’s ability to cope with today’s issues—such as public health, the changing climate and environment, and challenging technologies in modern society—requires a more capacious understanding of what science can contribute. Holt considers how scientists should think of their obligation to society and what the public should demand from science, and he calls for a renewed understanding of science’s value for democracy and society at large. A touchstone for concerned citizens, scientists, and policymakers, Science, the Endless Frontier endures as a passionate articulation of the power and potential of science.

Frontiers in Health Policy Research

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Publisher : MIT Press
ISBN 13 : 9780262532662
Total Pages : 196 pages
Book Rating : 4.5/5 (326 download)

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Book Synopsis Frontiers in Health Policy Research by : David M. Cutler

Download or read book Frontiers in Health Policy Research written by David M. Cutler and published by MIT Press. This book was released on 2004 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: Leading economists discuss current health policy challenges, including prescription drugs benefits as a component of Medicare and conversion to for-profit health plans.

Transition Costs of Fundamental Tax Reform

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Publisher : American Enterprise Institute
ISBN 13 : 9780844741123
Total Pages : 148 pages
Book Rating : 4.7/5 (411 download)

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Book Synopsis Transition Costs of Fundamental Tax Reform by : Kevin A. Hassett

Download or read book Transition Costs of Fundamental Tax Reform written by Kevin A. Hassett and published by American Enterprise Institute. This book was released on 2001 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transition costs surround debates over fundamental tax reform. Calculations of transition costs have followed the setup pioneered by Alan Auerbach and Larry Kotlikoff. In this volume, the authors focus on the most critical transition issues from the political perspective.