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Perspectives On Tax Reform
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Book Synopsis Tax Reform in Open Economies by : Iris Claus
Download or read book Tax Reform in Open Economies written by Iris Claus and published by Edward Elgar Publishing. This book was released on 2010-01-01 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together research from some of the world s leading tax economists to discuss appropriate directions for tax reform in small open economies. The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sørensen and Zodrow) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest taxation research. In addressing this issue, they review recent advances in both the theoretical and empirical tax literature and reform evidence from individual countries. Topics covered include the impact of taxes on economic performance; international and corporate taxation; personal tax and welfare systems; environmental taxation; and country-specific tax reform experiences. Bringing together leading international experts to explore specific policy reforms, this book will prove essential reading for academics and researchers of public economics, fiscal policy and tax reform. It will also be warmly welcomed both by undergraduate and graduate students of public economics or the economics of taxation, as well as policymakers and government officials working in the area of tax policy.
Book Synopsis Perspectives on Tax Design and Tax Reform by : G. Thimmaiah
Download or read book Perspectives on Tax Design and Tax Reform written by G. Thimmaiah and published by APH Publishing. This book was released on 1984 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Economic and Political Perspectives on Recent Tax Reform in the United States by : Michael J. Boskin
Download or read book Economic and Political Perspectives on Recent Tax Reform in the United States written by Michael J. Boskin and published by . This book was released on 1987 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Corporate Income Taxes under Pressure by : Ruud A. de Mooij
Download or read book Corporate Income Taxes under Pressure written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2021-02-26 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Book Synopsis Perspectives on Tax Reform by : Richard E. Wagner
Download or read book Perspectives on Tax Reform written by Richard E. Wagner and published by Greenwood. This book was released on 1974 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt: Case studies on different topics: examination of place of transfer taxation in the US revenue system; loopholes in the federal income tax arising from exemptions, exclusions, deductions and credits; discussion of the effects of introduction of value added tax and description and analysis of the actual working of the VAT in the EEC.
Book Synopsis The Benefit and The Burden by : Bruce Bartlett
Download or read book The Benefit and The Burden written by Bruce Bartlett and published by Simon and Schuster. This book was released on 2012-01-24 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: A thoughtful and surprising argument for American tax reform, arguably the most overdue political debate facing the nation, from one of the most respected political and economic thinkers, advisers, and writers of our time. THE UNITED STATES TAX CODE HAS UNDERGONE NO SERIOUS REFORM SINCE 1986. Since then, loopholes, exemptions, credits, and deductions have distorted its clarity, increased its inequity, and frustrated our ability to govern ourselves. By tracing the history of our own tax system and assessing the way other countries have solved similar problems, Bruce Bartlett explores the surprising answers to all these issues, giving a sense of the tax code’s many benefits—and its inevitable burdens. From one of the most respected political and economic thinkers, advisers, and writers of our time, The Benefit and the Burden is a thoughtful and surprising argument for American tax reform.
Book Synopsis Perspectives on Tax Reform by : Richard E. Wagner
Download or read book Perspectives on Tax Reform written by Richard E. Wagner and published by . This book was released on 1974 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Reform written by C.D. Howe Institute and published by . This book was released on 1988 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: The urgency to undertake reform has increased over the past decade, as most major industrialized countries embarked on reforms that lowered individual and corporate tax rates, broadened tax bases, and increased emphasis on sales or value-added taxes. The White paper proposes these basic reforms and this document reviews the tax reforms' impact on individuals, and on business. Also reviews the possible effects on Canada's tax competitiveness with the US, the impact on government finances, and sales tax reform.
Download or read book Taxation written by Simon R. James and published by Taylor & Francis. This book was released on 2002 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Proper Tax Base by : Yariv Brauner
Download or read book The Proper Tax Base written by Yariv Brauner and published by Kluwer Law International B.V.. This book was released on 2012-03-01 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: Virtually all objections to taxation schemes spring from perceptions of unfairness. Is tax fairness possible? The question is certainly worth investigating in depth, and that is the purpose of this book. Today, as governments are busily making new tax rules in the wake of staggering budget deficits, is perhaps an appropriate time to pay heed to fairness so it can be incorporated as far as possible into tax reform. With twelve contributions from some of the world’s most respected international tax experts—including the late Paul McDaniel, in whose honor these essays were assembled—this invaluable book focuses on tax expenditure analysis, the quest for a just income tax, and division and/or harmonization of the income tax base among jurisdictions. Among the areas of taxation ripe for reform from a fairness point of view the authors single out the following: tax expenditure budget construction; tax expenditure reporting; modern welfare economics as a driver of tax reform; grantor trust rules; the notion of “horizontal equity”; the international tax norm of “income source”; transfer pricing; and jurisdictional application of VAT. Specific ongoing reforms in the United States, Australia, and other countries—as well a detailed analysis of the EU’s proposed common consolidated corporate tax base (CCCTB)—are also examined for fairness. As a timely, high-quality resource that effectively tackles an array of salient issues, this is a book that will be read and studied by tax practitioners, corporate tax experts, government tax policy makers, advisers and consultants on the reform and design of tax systems, and international organizations involved in standard setting related to tax administration, as well as academics and researchers.
Book Synopsis Trends and Future Directions in Tax Policy Reform by : Mr.Parthasarathi Shome
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.
Download or read book Taxing Ourselves written by Joel Slemrod and published by MIT Press (MA). This book was released on 2001 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gives a historical perspective on taxation in the United States along with a concise description of our current federal income tax system.
Book Synopsis Controversies in Tax Law by : Anthony C. Infanti
Download or read book Controversies in Tax Law written by Anthony C. Infanti and published by Routledge. This book was released on 2016-03-03 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume presents a new approach to today’s tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central tension in academic tax literature - which is filtering into everyday discussions of tax law - exists between 'mainstream' and 'critical' tax theorists. This tension results from a clash of perspectives: Is taxation primarily a matter of social science or of social justice? Should tax policy debates be grounded in economics or in critical race, feminist, queer, and other outsider perspectives? To capture and interrogate what often seems like a chasm between the different sides of tax debates, this collection comprises a series of pairs of essays. Each pair approaches a single area of controversy from two different perspectives - with one essay usually taking a 'mainstream' perspective and the other a 'critical' perspective. In writing their contributions, the authors read and incorporated reactions to each other’s essays and paid specific attention to the influence of perspective on both the area of controversy and their contribution to the debate. With contributions from leading mainstream and critical tax scholars, this volume takes the first step toward bridging the gap between these differing perspectives on tax law and policy.
Download or read book Tax Reform written by James John Jurinski and published by Bloomsbury Publishing USA. This book was released on 2012-04-13 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: An authoritative but accessible reference, this book enables anyone to truly understand both the background and operation of the U.S. tax system and current tax reform proposals. Dissatisfaction with high taxes is literally an American tradition; indeed, the American Revolution that led to the founding of the United States started as a tax revolt. Today, widespread displeasure with our tax system continues, as demonstrated by the strong anti-tax position of the recent Tea Party movement. Tax Reform: A Reference Handbook, Second Edition introduces lay readers to taxes in general, the U.S. tax system in particular, and the issues involved in reforming the system. Details regarding past tax reform measures are provided to lend relevance and perspective to recent tax reform proposals, such as replacing the income tax (and the IRS) with a federal sales tax. The author stresses political rather than technical issues, and presents all viewpoints on this hotly debated topic fairly.
Book Synopsis Taxing Ourselves, fifth edition by : Joel Slemrod
Download or read book Taxing Ourselves, fifth edition written by Joel Slemrod and published by MIT Press. This book was released on 2017-06-02 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt: The new edition of a popular guide to the key issues in tax reform, presented in a clear, nontechnical, and unbiased way. To follow the debate over tax reform, the interested citizen is often forced to choose between misleading sound bites and academic treatises. Taxing Ourselves bridges the gap between the oversimplified and the arcane, presenting the key issues clearly and without a political agenda. Tax policy experts Joel Slemrod and Jon Bakija lay out in accessible language what is known and not known about how taxes affect the economy and offer guidelines for evaluating tax systems—both the current tax system and proposals to reform it. This fifth edition has been extensively revised to incorporate the latest data, empirical evidence, and tax law. It offers new material on recent tax reform proposals, expanded coverage of international tax issues, and the latest enforcement initiatives. Offering historical perspectives, outlining the basic criteria by which tax policy should be judged (fairness, economic impact, enforceability), examining proposals for both radical change (replacement of the income tax with a flat tax or consumption tax) and incremental changes to the current system, and concluding with a voter's guide, the book provides readers with enough background to make informed judgments about how we should tax ourselves. Praise for earlier editions “An excellent book.” —Jeff Medrick, New York Times “A fair-minded exposition of a politically loaded subject.” —Kirkus Reviews
Download or read book State Tax Policy written by David Brunori and published by The Urban Insitute. This book was released on 2001 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: A journalist, educator, and lawyer specializing in tax and government issues discusses the issues political leaders face when developing and implementing state tax policy, particularly basic state tax concepts, the political and theoretical issues involved, and the major policy issues facing state governments. Annotation copyrighted by Book News, Inc., Portland, OR.
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:
