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Comprehensive Income Taxation by Joseph A. Pechman Pdf
Conference report on comprehensive income tax in the USA - covers personal tax deductions, capital gains and loss, tax exemptions, the tax system and need for tax reform, etc. Bibliography pp. 301 to 304, diagram and graph. Conference held in Washington 1976 December 10 and 11.
The Rich, The Poor, And The Taxes They Pay by Joseph A. Pechman Pdf
This book presents a selection of essays on public finance, which is concerned with taxation, income maintenance, and social security, with emphasis on the analysis of policy alternatives to improve tax and transfer systems. It is useful for those who are interested in learning tax policy issues.
Capital Gains Taxation by Michael Littlewood,Craig Elliffe Pdf
Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.
An Economic Analysis of Income Tax Reforms by G.C Ruggeri,Carole Vincent Pdf
First published in 1998, Ruggeri and Vincent analyse different tax reform proposals to create a discourse on dispelling the myths surrounding the flat tax. This book proposes a progressive and comprehensive tax reforms, whilst simplifying the tax system for the vast majority of tax payers. Whilst ensuring the tax system reforms dose not hinder economic growth. This book should be required reading for anyone interested in the problems and promise of tax reform.
OECD Tax Policy Studies Fundamental Reform of Personal Income Tax by OECD Pdf
This study examines the general trends in the taxation of capital and wage income, the principal systems for taxing that income, and the most significant changes that have taken place in recent years.
Robin W. Boadway,Neil Bruce,Jack M. Mintz,Canadian Tax Foundation
Author : Robin W. Boadway,Neil Bruce,Jack M. Mintz,Canadian Tax Foundation Publisher : Canadian Tax Foundation = Association canadienne d'études fiscales Page : 200 pages File Size : 41,8 Mb Release : 1987 Category : Business & Economics ISBN : STANFORD:36105043988083
What Should be Taxed, Income Or Expenditure? by Joseph A. Pechman,Brookings Institution Pdf
Papers presented at the Brookings conference of tax experts in October 1978, setting forth what must be considered in making judgments about the economic merits, relative fairness, administrative complexity, and compliance problems of the income tax and the expenditure tax.
Papers presented at a conference, "The Royal Commission on Taxation: 20 years later", in Toronto at Osgoode Hall Law School of York University in March 1987.--pref.
Assessing Tax Reform by Henry Aaron,Harvey Galper Pdf
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.
Author : Hugh J. Ault,Brian J. Arnold Publisher : Kluwer Law International B.V. Page : 594 pages File Size : 48,6 Mb Release : 2010-01-01 Category : Business & Economics ISBN : 9789041132048
Comparative Income Taxation by Hugh J. Ault,Brian J. Arnold Pdf
The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but also of foreign business and legal cultures. It would be the work of a lifetime for a single individual to achieve that level of understanding of the nine income taxes compared in this volume. Suppose, however, that an international group of tax law professors, each expert in his own national system, were asked to describe how that system resolved specific problems of income tax design with respect to individuals, business organizations, and international transactions. Suppose further that the leaders of the group wove the resulting answers into a single continuous exposition, which was then reviewed and critiqued by a wider group of tax teachers. The resulting text would provide a convenient and comprehensive introduction to foreign approaches to income taxation for teachers, students, policy-makers and practitioners. That is the path followed by Hugh Ault and Brian Arnold and their collaborators in the development of this fascinating book. Henceforth, a reader interested in how other developed countries resolve such structural issues as the taxation of fringe benefits, the effect of unrealized appreciation at death, the classification of business entities, expatriation to avoid taxes, and so on, can turn to this volume for an initial answer. This book should greatly facilitate comparative analysis in teaching and writing about taxation in the US and elsewhere.