Role of the Tax Mix in Tax Reform

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Publisher : Canberra : Australian National University, Centre for Research on Federal Financial Relations
ISBN 13 : 9780731502790
Total Pages : 51 pages
Book Rating : 4.5/5 (27 download)

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Book Synopsis Role of the Tax Mix in Tax Reform by : Jonathan R. Kesselman

Download or read book Role of the Tax Mix in Tax Reform written by Jonathan R. Kesselman and published by Canberra : Australian National University, Centre for Research on Federal Financial Relations. This book was released on 1986 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Role of the Tax Mix in Tax Reform

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Author :
Publisher :
ISBN 13 :
Total Pages : 51 pages
Book Rating : 4.:/5 (246 download)

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Book Synopsis Role of the Tax Mix in Tax Reform by : Australian National University. Centre for Research on Federal Financial Relations

Download or read book Role of the Tax Mix in Tax Reform written by Australian National University. Centre for Research on Federal Financial Relations and published by . This book was released on 1986 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxes in America

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Publisher : Oxford University Press
ISBN 13 : 0190920882
Total Pages : 369 pages
Book Rating : 4.1/5 (99 download)

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Book Synopsis Taxes in America by : Leonard E. Burman

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?

The Challenges of Tax Reform in a Global Economy

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Publisher : Springer Science & Business Media
ISBN 13 : 9780387299129
Total Pages : 498 pages
Book Rating : 4.2/5 (991 download)

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Book Synopsis The Challenges of Tax Reform in a Global Economy by : James Alm

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.

Tax Reform for Fairness, Simplicity, and Economic Growth: Overview

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Author :
Publisher :
ISBN 13 :
Total Pages : 728 pages
Book Rating : 4.:/5 (2 download)

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Book Synopsis Tax Reform for Fairness, Simplicity, and Economic Growth: Overview by : United States. Department of the Treasury. Office of the Secretary

Download or read book Tax Reform for Fairness, Simplicity, and Economic Growth: Overview written by United States. Department of the Treasury. Office of the Secretary and published by . This book was released on 1984 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxing Wages 2021

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Publisher : OECD Publishing
ISBN 13 : 9264438181
Total Pages : 651 pages
Book Rating : 4.2/5 (644 download)

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Book Synopsis Taxing Wages 2021 by : OECD

Download or read book Taxing Wages 2021 written by OECD and published by OECD Publishing. This book was released on 2021-04-29 with total page 651 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.

Assessing Tax Reform

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Publisher : Brookings Institution Press
ISBN 13 : 9780815705512
Total Pages : 164 pages
Book Rating : 4.7/5 (55 download)

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Book Synopsis Assessing Tax Reform by : Henry Aaron

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 164 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.

Sensible Tax Reform

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Publisher : Morgan James Publishing
ISBN 13 : 1630470864
Total Pages : 247 pages
Book Rating : 4.6/5 (34 download)

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Book Synopsis Sensible Tax Reform by : Christopher M. Korth

Download or read book Sensible Tax Reform written by Christopher M. Korth and published by Morgan James Publishing. This book was released on 2014-03-04 with total page 247 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Internal Revenue Code of the American government is badly broken. Its more than seventy-seven thousand pages have created a tax system that is not understood by the businesses and individuals that must abide by it. Perhaps even worse, it is also not understood by either the Congressmen who wrote it or the Internal Revenue Service that is supposed to enforce it. What originated as a system for financing the federal government has devolved into a confusing system for what Newt Gingrich described as both left-wing and right-wing “social engineering.” Our Internal Revenue Code has been corrupted beyond repair. It needs to be completely revised. Many economists believe that a new federal tax system based upon consumption would be far superior to the current one based upon income. Simpler, more just, and much healthier for the economy, this type of system would: -sharply increase both personal income and business profits-encourage saving-discourage borrowing -be much easier to implement than an income-based tax system -save and create millions of jobs in this country Sensible Tax Reform—Simple, Just and Effective is a comprehensive yet relatively simple tax-reform proposal based primarily upon a federal consumption tax. The STR plan will completely replace our existing income-based federal tax system with a revolutionary new one. Businesses will pay no federal income or payroll taxes. Individuals will pay no payroll taxes (i.e., Social Security and Medicare), and few will pay any income taxes either. STR will open excellent opportunities for Americans to improve their standards of living and for our companies to regain the competitive vigor lost to the weak economy of recent years.

Tax Reform for Fairness, Simplicity, and Economic Growth: General explanation of the Treasury Department proposals

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Author :
Publisher :
ISBN 13 :
Total Pages : 428 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Tax Reform for Fairness, Simplicity, and Economic Growth: General explanation of the Treasury Department proposals by : United States. Department of the Treasury. Office of the Secretary

Download or read book Tax Reform for Fairness, Simplicity, and Economic Growth: General explanation of the Treasury Department proposals written by United States. Department of the Treasury. Office of the Secretary and published by . This book was released on 1984 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Economic Effects of Fundamental Tax Reform

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Publisher : Brookings Institution Press
ISBN 13 : 0815707290
Total Pages : 540 pages
Book Rating : 4.8/5 (157 download)

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Book Synopsis Economic Effects of Fundamental Tax Reform by : Henry Aaron

Download or read book Economic Effects of Fundamental Tax Reform written by Henry Aaron and published by Brookings Institution Press. This book was released on 2010-12-01 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax system profoundly affects countless aspects of private behavior. It is a powerful policy influence on the distribution of income and it is the one aspect of government that almost every citizen cannot avoid. With tax reform high on the political agenda, this book brings together studies of leading tax economists and lawyers to assess the various reform proposals and examine the effects of tax reform in several distinct areas. Together, these studies and comments on them present a balanced evaluation of professional opinion on the issues that will be critical in the tax reform debate. The book addresses annual and lifetime distributional effects, saving, investment, transitional problems, simplification, home ownership and housing prices, charitable groups, international taxation, financial intermediaries and insurance, labor supply, and health insurance. In addition to Henry Aaron and William Gale, the contributors include Alan Auerbach, University of California, Berkeley; David Bradford, Princeton University; Charles Clotfelter, Duke University; Eric Engen, Federal Reserve; Don Fullerton, University of Texas; Jon Gruber, Massachusetts Institute of Technology; Patric Hendershott, Ohio State; David Ling, University of Florida; Ronald Perlman, Covington & Burling; Diane Lim Rogers, Congressional Budget Office; John Karl Scholz, University of Wisconsin; Joel Slemrod, University of Michigan; and Robert Triest, University of California, Davis.

The Economics of Tax Policy

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Publisher : Oxford University Press
ISBN 13 : 0190619732
Total Pages : 401 pages
Book Rating : 4.1/5 (96 download)

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Book Synopsis The Economics of Tax Policy by : Alan J. Auerbach

Download or read book The Economics of Tax Policy written by Alan J. Auerbach and published by Oxford University Press. This book was released on 2017-02-15 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: The debates about the what, who, and how of tax policy are at the core of politics, policy, and economics. The Economics of Tax Policy provides a straightforward overview of recent research in the economics of taxation. Tax policies generate considerable debate among the public, policymakers, and scholars. These disputes have grown more heated in the United States as the incomes of the wealthiest 1 percent and the rest of the population continue to diverge. This important volume enhances understanding of the implications of taxation on behavior and social outcomes by having leading scholars evaluate key topics in tax policy. These include how changes to the individual income tax affect long-term economic growth; the challenges of tax administration, compliance, and enforcement; and environmental taxation and its effects on tax revenue, pollution emissions, economic efficiency, and income distribution. Also explored are tax expenditures, which are subsidy programs in the form of tax deductions, exclusions, credits, or favorable rates; how college attendance is influenced by tax credits and deductions for tuition and fees, tax-advantaged college savings plans, and student loan interest deductions; and how tax policy toward low-income families takes a number of forms with different distributional effects. Among the most contentious issues explored are influences of capital gains and estate taxation on the long term concentration of wealth; the interaction of tax policy and retirement savings and how policy can "nudge" improved planning for retirement; and how the reform of corporate and business taxation is central to current tax policy debates in the United States. By providing overviews of recent advances in thinking about how taxes relate to behavior and social goals, The Economics of Tax Policy helps inform the debate.

The Benefit and The Burden

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Publisher : Simon and Schuster
ISBN 13 : 1451646194
Total Pages : 290 pages
Book Rating : 4.4/5 (516 download)

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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 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: A spirited and insightful examination of the need for American tax reform—arguably the most overdue political debate facing the nation—from one of the most legendary political thinkers, advisers, and writers of our time. 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. At its core, any tax system is in place to raise the revenue needed to pay the government’s bills. But where that revenue should come from raises crucial questions: Should our tax code be progressive, with the wealthier paying more than the poor, and if so, to what extent? Should we tax income or consumption or both? Of the various ideas proposed by economists and politicians—from tax increases to tax cuts, from a VAT to a Fair Tax—what will work and won’t? By tracing the history of our own tax system and by assessing the way other countries have solved similar problems, Bartlett explores the surprising answers to all of these questions, giving a sense of the tax code’s many benefits—and its inevitable burdens. Tax reform will be a major issue debated in the years ahead. Growing budget deficits and the expiration of various tax cuts loom. Reform, once a philosophical dilemma, is turning into a practical crisis. By framing the various tax philosophies that dominate the debate, Bartlett explores the distributional, technical, and political advantages and costs of the various proposals and ideas that will come to dominate America’s political conversation in the years to come.

The Economics of Tax Reform

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Author :
Publisher :
ISBN 13 :
Total Pages : 132 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis The Economics of Tax Reform by : Bassam Harik

Download or read book The Economics of Tax Reform written by Bassam Harik and published by . This book was released on 1988 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides several papers which give some insight into the complexity of the world of tax reform.

Tax Politics and Policy

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Publisher : Routledge
ISBN 13 : 1317293347
Total Pages : 274 pages
Book Rating : 4.3/5 (172 download)

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Book Synopsis Tax Politics and Policy by : Michael Thom

Download or read book Tax Politics and Policy written by Michael Thom and published by Routledge. This book was released on 2017-02-03 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes are an inescapable part of life. They are perhaps the most economically consequential aspect of the relationship between individuals and their government. Understanding tax development and implementation, not to mention the political forces involved, is critical to fully appreciating and critiquing that relationship. Tax Politics and Policy offers a comprehensive survey of taxation in the United States. It explores competing theories of taxation’s role in civil society; investigates the evolution and impact of taxes on income, consumption, and assets; and highlights the role of interest groups in tax policy. This is the first book to include a separate look at "sin" taxes on tobacco, alcohol, marijuana, and sugar. The book concludes with a look at tax reform ideas, both old and new. This book is written for a broad audience—from upper-level undergraduates to graduate students in public policy, public administration, political science, economics, and related fields—and anyone else that has ever paid taxes.

The Encyclopedia of Taxation & Tax Policy

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Publisher : The Urban Insitute
ISBN 13 : 9780877667520
Total Pages : 522 pages
Book Rating : 4.6/5 (675 download)

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Book Synopsis The Encyclopedia of Taxation & Tax Policy by : Joseph J. Cordes

Download or read book The Encyclopedia of Taxation & Tax Policy written by Joseph J. Cordes and published by The Urban Insitute. This book was released on 2005 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: "From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.

General Tax Reform: Objectives and approaches to tax reform and simplification

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Author :
Publisher :
ISBN 13 :
Total Pages : 252 pages
Book Rating : 4.3/5 (121 download)

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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:

Reforming Tax Systems

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Author :
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 34 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Reforming Tax Systems by : Vahram Stepanyan

Download or read book Reforming Tax Systems written by Vahram Stepanyan and published by International Monetary Fund. This book was released on 2003-09 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: Starting in the early 1990s, the Baltics, Russia, and other (BRO) countries of the former Soviet Union initiated tax reforms that varied widely at the later stages. Recently, some of the BRO countries, basing decisions on the proposition that lowering of the top marginal income tax rate would significantly benefit economic development and increase tax compliance, have initiated a new stage of tax reforms. This paper reviews country experiences and suggests that (i) overall, there seems to be little evidence of a substantial improvement in income tax revenues resulting simply from a reduction in the top marginal tax rates, and (ii) in the BRO countries, the elasticity of the behavior of economic agents, in terms of labor supply, saving, and investment, with respect to income tax rates is not large, and a reduction of the existing income tax rates is unlikely to lead to a notable expansion of economic activity.