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Pathways To Tax Reform
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Book Synopsis Pathways to Tax Reform by : Stanley S. Surrey
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.
Book Synopsis Pathways to Fiscal Reform in the United States by : John W. Diamond
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
Book Synopsis General Tax Reform: Objectives and approaches to tax reform and simplification by : United States. Congress. House. Committee on Ways and Means
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:
Book Synopsis Options for Tax Reform by : Richard B. Goode
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 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Options for Tax Reform by : Joseph A. Pechman
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:
Book Synopsis Corporate Income Tax System by : Paul Giachetto
Download or read book Corporate Income Tax System written by Paul Giachetto and published by Nova Science Publishers. This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many economists and policy-makers believe that the U.S. corporate tax system is in need of reform. There is, however, disagreement over why the corporate tax system needs to be reformed, and what specific policy measures should be included in a reform. To assist policy-makers in designing and evaluating corporate tax proposals, this book reviews the current U.S. corporate tax system; discusses economic factors that may be considered in the corporate tax reform debate; and presents corporate tax reform policy options, including a brief discussion of current corporate tax reform proposals. The current U.S. corporate income tax system generally taxes corporate income at a rate of 35%. This tax is applied to income earned domestically and abroad, although taxes on certain income earned abroad can be deferred indefinitely if that income remains overseas. The U.S. corporate tax system also contains a number of deductions, exemptions, deferrals, and tax credits, often referred to as tax expenditures. Collectively, these provisions reduce the effective tax rate paid by many U.S. corporations below the 35% statutory rate. In 2011, the sum of all corporate tax expenditures was $158.8 billion.
Book Synopsis Halfway to Tax Reform by : Joseph A. Ruskay
Download or read book Halfway to Tax Reform written by Joseph A. Ruskay and published by . This book was released on with total page 317 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Pathways of Power by : Timothy J. Conlan
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.
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:
Book Synopsis Critical Tax Theory by : Bridget J. Crawford
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.
Book Synopsis The Government We Deserve by : C. Eugene Steuerle
Download or read book The Government We Deserve written by C. Eugene Steuerle and published by The Urban Insitute. This book was released on 1998 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: Takes a visionary look at what it will take to create a constructive national dialog on political choices that the next decade will bring. Explores a sweeping range of concerns and describes eight proposals that would return ownership of the government to the American majority, with chapters on the government's changing capacity to respond, the changing political process, the role of the public sector, and the changing shape of US federalism. Annotation copyrighted by Book News, Inc., Portland, OR
Book Synopsis Global Pathways to Education by : Kerstin Martens
Download or read book Global Pathways to Education written by Kerstin Martens and published by Springer Nature. This book was released on 2021-09-30 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this open access volume, the editors identify the trajectories and patterns displayed by education systems and investigate the causes of change from a global and historical perspective. The contributors argue that the emergence and development of education systems can be traced back to inherent national factors, as well as to the international diffusion of ideas. The research presented in this volume is a wide-ranging analysis and explanation of the dynamics of emergence, diffusion, and change in relation to state education systems. The chapters offer an empirical investigation into whether the global diffusion of Western-rational educational content and organizational forms occurs as expected by neoinstitutionalist theory, or whether culturally specific developmental paths dominate in different parts of the world. The book will be of interest to students and researchers in various social science disciplines, including social policy, education, sociology, political science, international relations, organizational theory, and economics.
Book Synopsis Environmental Tax Reform (ETR) by : Paul Ekins
Download or read book Environmental Tax Reform (ETR) written by Paul Ekins and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive analysis of an environmental tax reform where people are taxed on pollution and the use of natural resources instead of on their income, this book looks at the challenges involved in implementing this tax reform across Europe.
Book Synopsis Corporate Tax Reform by : Jane Gravelle
Download or read book Corporate Tax Reform written by Jane Gravelle and published by Createspace Independent Publishing Platform. This book was released on 2017-10-10 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: Interest in corporate tax reform that lowers the rate and broadens the base has developed in the past several years. Some discussions by economists in opinion pieces have suggested there is an urgent need to lower the corporate tax rate, but not necessarily to broaden the tax base, an approach that presents some difficulties given current budget pressures. Others see the corporate tax as a potential source of revenue. Arguments for lowering the corporate tax rate include the traditional concerns about economic distortions arising from the corporate tax and newer concerns arising from the increasingly global nature of the economy. Some claims have been made that lowering the corporate tax rate would raise revenue because of the behavioral responses, an effect that is linked to an open economy. Although the corporate tax has generally been viewed as contributing to a more progressive tax system because the burden falls on capital income and thus on higher-income individuals, claims have also been made that the burden falls not on owners of capital, but on labor income. The analysis in this report suggests that many of the concerns expressed about the corporate tax are not supported by empirical evidence. Claims that behavioral responses could cause revenues to rise if rates were cut do not hold up on either a theoretical or an empirical basis. Studies that purport to show a revenue-maximizing corporate tax rate of 30% (a rate lower than the current statutory tax rate) contain econometric errors that lead to biased and inconsistent results; when those problems are corrected the results disappear. Cross-country studies to provide direct evidence showing that the burden of the corporate tax actually falls on labor yield unreasonable results and prove to suffer from econometric flaws that also lead to a disappearance of the results when corrected, in those cases where data were obtained and the results replicated. Many studies that have been cited are not relevant to the United States because they reflect wage bargaining approaches and unions have virtually disappeared from the private sector in the United States. Overall, the evidence suggests that the tax is largely borne by capital. Similarly, claims that high U.S. tax rates will create problems for the United States in a global economy suffer from a misrepresentation of the U.S. tax rate compared with other countries and are less important when capital is imperfectly mobile, as it appears to be. Although these new arguments appear to rely on questionable methods, the traditional concerns about the corporate tax appear valid. While an argument may be made that the tax is still needed as a backstop to individual tax collections, it does result in some economic distortions. These economic distortions, however, have declined substantially over time as corporate rates and shares of output have fallen. Moreover, it is difficult to lower the corporate tax without creating a way of sheltering individual income given the low tax rates on dividends and capital gains. A number of revenue-neutral changes are available that could reduce these distortions, allow for a lower corporate statutory tax rate, and lead to a more efficient corporate tax system. These changes include base broadening, reducing the benefits of debt finance through inflation indexing, taxing large pass-through firms as corporations, and reducing the tax at the firm level offset by an increase at the individual level. Nevertheless, the scope for reducing the tax rate in a revenue-neutral way may be limited.
Author :National Academies of Sciences, Engineering, and Medicine Publisher :National Academies Press ISBN 13 :0309452961 Total Pages :583 pages Book Rating :4.3/5 (94 download)
Book Synopsis Communities in Action by : National Academies of Sciences, Engineering, and Medicine
Download or read book Communities in Action written by National Academies of Sciences, Engineering, and Medicine and published by National Academies Press. This book was released on 2017-04-27 with total page 583 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the United States, some populations suffer from far greater disparities in health than others. Those disparities are caused not only by fundamental differences in health status across segments of the population, but also because of inequities in factors that impact health status, so-called determinants of health. Only part of an individual's health status depends on his or her behavior and choice; community-wide problems like poverty, unemployment, poor education, inadequate housing, poor public transportation, interpersonal violence, and decaying neighborhoods also contribute to health inequities, as well as the historic and ongoing interplay of structures, policies, and norms that shape lives. When these factors are not optimal in a community, it does not mean they are intractable: such inequities can be mitigated by social policies that can shape health in powerful ways. Communities in Action: Pathways to Health Equity seeks to delineate the causes of and the solutions to health inequities in the United States. This report focuses on what communities can do to promote health equity, what actions are needed by the many and varied stakeholders that are part of communities or support them, as well as the root causes and structural barriers that need to be overcome.
Book Synopsis Tax Expenditure Management by : Mark Burton
Download or read book Tax Expenditure Management written by Mark Burton and published by Cambridge University Press. This book was released on 2013-02-14 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: Locates tax expenditure management within the broader discourse of liberal democratic political theory.
Download or read book Taxation written by Simon James and published by Taylor & Francis. This book was released on 2002 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt:
