Taxing Ourselves, fifth edition

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Author :
Publisher : MIT Press
ISBN 13 : 0262338092
Total Pages : 530 pages
Book Rating : 4.2/5 (623 download)

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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 530 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

Taxing Ourselves, fourth edition

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Author :
Publisher : MIT Press
ISBN 13 : 026226482X
Total Pages : 397 pages
Book Rating : 4.2/5 (622 download)

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Book Synopsis Taxing Ourselves, fourth edition by : Joel Slemrod

Download or read book Taxing Ourselves, fourth edition written by Joel Slemrod and published by MIT Press. This book was released on 2008-02-08 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fourth edition of a popular guide to the key issues in tax reform, discussing the current system and alternative proposals clearly and without a political agenda. As Albert Einstein may or may not have said, "The hardest thing in the world to understand is the income tax." Indeed, to follow the debate over tax reform, the interested citizen is forced to choose between misleading sound bites and academic treatises. Taxing Ourselves bridges the gap between the two by discussing the key issues clearly and without a political agenda: Should the federal income tax be replaced with a flat tax or sales tax? Should it be left in place and reformed? Can tax cuts stimulate the economy, or will higher deficits undermine any economic benefit? Authors and 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, offer guidelines for evaluating tax systems, and provide enough information to assess both the current income tax system and the leading proposals to reform or replace it (including the flat tax and the consumption tax). The fourth edition of this popular guide has been extensively revised to incorporate the latest information, covering such recent developments as the Bush administration's tax cuts (which expire in 2011) and the alternatives proposed by the President's Advisory Panel on Federal Tax Reform. Slemrod and Bakija provide us with the knowledge and the tools—including an invaluable voter's guide to the tax policy debate—to make our own informed choices about how we should tax ourselves.

Taxing Ourselves

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Author :
Publisher :
ISBN 13 : 9780262283755
Total Pages : 362 pages
Book Rating : 4.2/5 (837 download)

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Book Synopsis Taxing Ourselves by : Joel Slemrod

Download or read book Taxing Ourselves written by Joel Slemrod and published by . This book was released on 2000 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Rebellion, Rascals, and Revenue

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Publisher : Princeton University Press
ISBN 13 : 0691199981
Total Pages : 536 pages
Book Rating : 4.6/5 (911 download)

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Book Synopsis Rebellion, Rascals, and Revenue by : Michael Keen

Download or read book Rebellion, Rascals, and Revenue written by Michael Keen and published by Princeton University Press. This book was released on 2021-04-06 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt: An engaging and enlightening account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts—and, in repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth-century Britain, a cut in the tax on tea massively increased revenue. In this entertaining book, two leading authorities on taxation, Michael Keen and Joel Slemrod, provide a fascinating and informative tour through these and many other episodes in tax history, both preposterous and dramatic—from the plundering described by Herodotus and an Incan tax payable in lice to the (misremembered) Boston Tea Party and the scandals of the Panama Papers. Along the way, readers meet a colorful cast of tax rascals, and even a few tax heroes. While it is hard to fathom the inspiration behind such taxes as one on ships that tended to make them sink, Keen and Slemrod show that yesterday’s tax systems have more in common with ours than we may think. Georgian England’s window tax now seems quaint, but was an ingenious way of judging wealth unobtrusively. And Tsar Peter the Great’s tax on beards aimed to induce the nobility to shave, much like today’s carbon taxes aim to slow global warming. Rebellion, Rascals, and Revenue is a surprising and one-of-a-kind account of how history illuminates the perennial challenges and timeless principles of taxation—and how the past holds clues to solving the tax problems of today.

Does Atlas Shrug?

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Publisher : Harvard University Press
ISBN 13 : 9780674001541
Total Pages : 540 pages
Book Rating : 4.0/5 (15 download)

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Book Synopsis Does Atlas Shrug? by : Joel Slemrod

Download or read book Does Atlas Shrug? written by Joel Slemrod and published by Harvard University Press. This book was released on 2000 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the introduction of the income tax in 1913, controversy has raged about how heavily to tax the rich. Opponents of high tax rates claim that heavy assessments have negative incentives on the productivity of some of our most talented citizens; supporters stress the importance of the rich shouldering their "fair share," and decry the loopholes that permit many to escape their obligations. Notably absent from this debate is hard evidence about the actual impact of taxes on the behavior of the affluent. This book presents evidence by leading economists of the effects of taxes on the formation of businesses, the supply of labor, the form of executive compensation, the accumulation of wealth, the allocation of portfolios, and the realization of capital gains. Among its findings are that the labor supply of the rich remained unchanged in the face of large tax cuts in 1986, and that in late 1992 executives exercised billions of dollars' worth of stock options in order to beat the tax increases expected in 1993. The book also presents a history of efforts to tax the rich, a demographic snapshot of the financially affluent, and a road map to widely used tax-avoidance strategies. Does Atlas Shrug? will be of great interest to policymakers and interested citizens who want to know how much tax revenue could really be gained by increasing tax rates on the rich, or whether low capital gains tax rates really spur economic growth.

Taxes in America

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Author :
Publisher : What Everyone Needs to Know (H
ISBN 13 : 0190920866
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 What Everyone Needs to Know (H. This book was released on 2020-02-15 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?

Tax Progressivity and Income Inequality

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Publisher : Cambridge University Press
ISBN 13 : 9780521587761
Total Pages : 388 pages
Book Rating : 4.5/5 (877 download)

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Book Synopsis Tax Progressivity and Income Inequality by : Joel Slemrod

Download or read book Tax Progressivity and Income Inequality written by Joel Slemrod and published by Cambridge University Press. This book was released on 1996-10-13 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book assembles nine papers on tax progressivity and its relationship to income inequality, written by leading public finance economists. The papers document the changes during the 1980s in progressivity at the federal, state, and local level in the US. One chapter investigates the extent to which the declining progressivity contributed to the well-documented increase in income inequality over the past two decades, while others investigate the economic impact and cost of progressive tax systems. Special attention is given to the behavioral response to taxation of high-income individuals, portfolio behavior, and the taxation of capital gains. The concluding set of essays addresses the contentious issue of what constitutes a 'fair' tax system, contrasting public attitudes towards alternative tax systems to economists' notions of fairness. Each essay is followed by remarks of a commentator plus a summary of the discussion among contributors.

Rethinking Estate and Gift Taxation

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Author :
Publisher : Rowman & Littlefield
ISBN 13 : 9780815719861
Total Pages : 544 pages
Book Rating : 4.7/5 (198 download)

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Book Synopsis Rethinking Estate and Gift Taxation by : William G. Gale

Download or read book Rethinking Estate and Gift Taxation written by William G. Gale and published by Rowman & Littlefield. This book was released on 2011-07-01 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed to inform the current policy debate and build a conceptual basis for future scholarship. The book contains eleven original studies of estate and gift taxes, along with discussants' comments. The essays provide background and historical information; analyze the optimal taxation of estates and gifts; examine the effects of the tax on charitable contributions, saving behavior, the distribution and level of wealth, tax avoidance and tax evasion; and explore the effects of alternatives to estate taxation.

Tax Policy in the Real World

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Author :
Publisher : Cambridge University Press
ISBN 13 : 0521641373
Total Pages : 529 pages
Book Rating : 4.5/5 (216 download)

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Book Synopsis Tax Policy in the Real World by : Joel Slemrod

Download or read book Tax Policy in the Real World written by Joel Slemrod and published by Cambridge University Press. This book was released on 1999-04-28 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: Non-technical discussion by leading economists and scholars, illustrating how the principles of tax analysis can be applied to real-world issues.

Behavioral Public Finance

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Author :
Publisher : Russell Sage Foundation
ISBN 13 : 1610443853
Total Pages : 412 pages
Book Rating : 4.6/5 (14 download)

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Book Synopsis Behavioral Public Finance by : Edward J. McCaffery

Download or read book Behavioral Public Finance written by Edward J. McCaffery and published by Russell Sage Foundation. This book was released on 2006-01-23 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: Behavioral economics questions the basic underpinnings of economic theory, showing that people often do not act consistently in their own self-interest when making economic decisions. While these findings have important theoretical implications, they also provide a new lens for examining public policies, such as taxation, public spending, and the provision of adequate pensions. How can people be encouraged to save adequately for retirement when evidence shows that they tend to spend their money as soon as they can? Would closer monitoring of income tax returns lead to more honest taxpayers or a more distrustful, uncooperative citizenry? Behavioral Public Finance, edited by Edward McCaffery and Joel Slemrod, applies the principles of behavioral economics to government's role in constructing economic and social policies of these kinds and suggests that programs crafted with rational participants in mind may require redesign. Behavioral Public Finance looks at several facets of economic life and asks how behavioral research can increase public welfare. Deborah A. Small, George Loewenstein, and Jeff Strnad note that public support for a tax often depends not only on who bears its burdens, but also on how the tax is framed. For example, people tend to prefer corporate taxes over sales taxes, even though the cost of both is eventually extracted from the consumer. James J. Choi, David Laibson, Brigitte C. Madrian, and Andrew Metrick assess the impact of several different features of 401(k) plans on employee savings behavior. They find that when employees are automatically enrolled in a retirement savings plan, they overwhelmingly accept the status quo and continue participating, while employees without automatic enrollment typically take over a year to join the saving plan. Behavioral Public Finance also looks at taxpayer compliance. While the classic economic model suggests that the low rate of IRS audits means far fewer people should voluntarily pay their taxes than actually do, John Cullis, Philip Jones, and Alan Lewis present new research showing that many people do not underreport their incomes even when the probability of getting caught is a mere one percent. Human beings are not always rational, utility-maximizing economic agents. Behavioral economics has shown how human behavior departs from the assumptions made by generations of economists. Now, Behavioral Public Finance brings the insights of behavioral economics to analysis of policies that affect us all.

Tax Systems

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Publisher : MIT Press
ISBN 13 : 0262319012
Total Pages : 235 pages
Book Rating : 4.2/5 (623 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.

Why Nonprofits Fail

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Publisher : John Wiley & Sons
ISBN 13 : 9780787977030
Total Pages : 208 pages
Book Rating : 4.9/5 (77 download)

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Book Synopsis Why Nonprofits Fail by : Stephen R. Block

Download or read book Why Nonprofits Fail written by Stephen R. Block and published by John Wiley & Sons. This book was released on 2004-07-29 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Why Nonprofits Fail, author and nonprofit expert StephenBlock explains that many well-intentioned leaders hold on to viewsof their nonprofit organizations that perpetuate problems ratherthan help fix them. According to Block, the first step to successis to challenge one's own personal paradigms and ideas and be opento unique and alternative approaches to solving problems. Thismuch-needed book helps nonprofits get back on track and offersadvice about the seven most common stumbling blocks, including: Founder's syndrome Fundphobia Financial misfortune Recruitment disorientation Cultural depression in nonprofit organizations Self-serving political performance Role confusion between the board and executive director

Supply-Side Follies

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Publisher : Rowman & Littlefield Publishers
ISBN 13 : 1461642736
Total Pages : 276 pages
Book Rating : 4.4/5 (616 download)

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Book Synopsis Supply-Side Follies by : Robert D. Atkinson

Download or read book Supply-Side Follies written by Robert D. Atkinson and published by Rowman & Littlefield Publishers. This book was released on 2006-10-24 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: Supply-Side Follies is a progressive political and economic challenge to the current George W. Bush policies. It debunks commonly held assumptions of conservative economic policies centered on the obsession that tax cuts led to greater productivity and prosperity. These fundamentally flawed policies are setting the United States up for a major economic downturn in the near future. The 21st century knowledge economy requires a fundamentally different approach to boosting growth than simply cutting taxes on the richest investors. The alternative is not, however, to resurrect old Keynesian, populist economics as too many Democrats hope to do. Rather, as Rob Atkinson makes clear, our long-term national welfare and prosperity depends on new economic strategy that fits the realities of the 21st century global, knowledge-based economy: innovation-based growth economics.

How Big Should Our Government Be?

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Author :
Publisher : Univ of California Press
ISBN 13 : 0520962818
Total Pages : 219 pages
Book Rating : 4.5/5 (29 download)

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Book Synopsis How Big Should Our Government Be? by : Jon Bakija

Download or read book How Big Should Our Government Be? written by Jon Bakija and published by Univ of California Press. This book was released on 2016-06-21 with total page 219 pages. Available in PDF, EPUB and Kindle. Book excerpt: The size of government is arguably the most controversial discussion in United States politics, and this issue won't fade from prominence any time soon. There must surely be a tipping point beyond which more government taxing and spending harms the economy, but where is that point? In this accessible book, best-selling authors Jeff Madrick, Jon Bakija, Lane Kenworthy, and Peter Lindert try to answer whether our government can grow any larger and examine how we can optimize growth and fair distribution.

Plant Pathology

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Author :
Publisher : Elsevier
ISBN 13 : 0323144039
Total Pages : 646 pages
Book Rating : 4.3/5 (231 download)

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Book Synopsis Plant Pathology by : George Agrios

Download or read book Plant Pathology written by George Agrios and published by Elsevier. This book was released on 2012-12-02 with total page 646 pages. Available in PDF, EPUB and Kindle. Book excerpt: Plant Pathology presents information and advances in plant pathology including disease induction and development and disease resistance and control. This book is organized into two major parts encompassing 14 chapters that focus on diseases, pathogenicity, and pathogen variability. The first part of the book deals with general considerations of disease, the disease cycle, parasitism and pathogenicity, and the variability in pathogens. This is followed by a presentation of the mechanisms by which pathogens cause disease and plants resist disease. Core chapters focus on the effects of pathogen-produced enzymes, toxins, growth regulators, and polysaccharides on the structural organization and on the basic physiological processes of photosynthesis, translocation, and respiration. The chapters also discuss the defense mechanisms of the plant. Moreover, this book explains the genetics of host-parasite interaction, effects of environment on disease development, and control. The second part of the book deals with the infectious diseases caused by fungi, bacteria, parasitic higher plants, viruses, and nematodes. This part also looks into the noninfectious diseases caused by environmental factors. The diseases caused by each type of pathogen are discussed comprehensively as a group and are subsequently discussed individually in detail. This book includes diagrams of cycles for each disease to create visual images for better understanding of the disease and message retention. This book is ideal for students with introductory course in plant pathology.

Mergers, Acquisitions, and Other Restructuring Activities

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Author :
Publisher : Academic Press
ISBN 13 : 0123854857
Total Pages : 784 pages
Book Rating : 4.1/5 (238 download)

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Book Synopsis Mergers, Acquisitions, and Other Restructuring Activities by : Donald DePamphilis

Download or read book Mergers, Acquisitions, and Other Restructuring Activities written by Donald DePamphilis and published by Academic Press. This book was released on 2011-08-22 with total page 784 pages. Available in PDF, EPUB and Kindle. Book excerpt: Two strengths distinguish this textbook from others. One is its presentation of subjects in the contexts wherein they occur. The other is its use of current events. Other improvements have shortened and simplified chapters, increased the numbers and types of pedagogical supplements, and expanded the international appeal of examples.

Federal Income Taxation

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Author :
Publisher : Aspen Publishing
ISBN 13 : 1543802907
Total Pages : 1372 pages
Book Rating : 4.5/5 (438 download)

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Book Synopsis Federal Income Taxation by : Richard Schmalbeck

Download or read book Federal Income Taxation written by Richard Schmalbeck and published by Aspen Publishing. This book was released on 2018-08-08 with total page 1372 pages. Available in PDF, EPUB and Kindle. Book excerpt: Unique in its structure, Federal Income Taxation, Fifth Edition presents core materials that cover the basics of tax law and then offers supplemental "cells" at the end of the book that are self-contained units with more in-depth discussion of certain topics. Professors and students will benefit from: A thoroughly updated text that incorporates the extensive changes to the Code enacted by the Tax Cuts and Jobs Act of 2017 New cases reflecting developments since the previous edition. A new cell on the taxation of Bitcoin and other cryptocurrency. Core text (about 500 pages) that covers the leading cases and explains the substantive tax law that is essential to a basic understanding of federal income tax law and principles. Novel "Cells," self-contained, optional units at the end of the book that supplement the core text by presenting additional material and treating a limited number of topics in greater detail. Notes and questions providing background information and placing the cases and statutes in context. More than 150 problems throughout the core text and cells that challenge students to apply theory to specific situations. An annual "inflation supplement" issued every December that provides updated problems and answers to reflect inflation adjustments for the upcoming year, as well as updated tables where relevant.