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Author : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 252 pages
File Size : 47,5 Mb
Release : 1973
Category : Taxation
ISBN : UOM:39015069664889
Author : Ms.Katherine Baer,Mr.Carlos Silvani
Publisher : International Monetary Fund
Page : 37 pages
File Size : 48,7 Mb
Release : 1997-03-01
Category : Business & Economics
ISBN : 9781451980394
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
Author : CCH Canadian Limited
Publisher : Don Mills, Ont. : CCH Canadian
Page : 358 pages
File Size : 49,6 Mb
Release : 1987
Category : Corporations
ISBN : STANFORD:36105044083397
The 1987 tax reform package considered.
Author : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 196 pages
File Size : 47,5 Mb
Release : 1975
Category : Taxation
ISBN : UOM:39015078704510
Author : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 252 pages
File Size : 42,6 Mb
Release : 1973
Category : Taxation
ISBN : UFL:31262091097245
Author : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 982 pages
File Size : 40,5 Mb
Release : 1973
Category : Taxation
ISBN : UIUC:30112078090302
Author : Chris Evans,Richard E. Krever,Peter Mellor
Publisher : Unknown
Page : 0 pages
File Size : 52,5 Mb
Release : 2015
Category : Law
ISBN : 9041159762
Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences? Why is tax simplification so difficult to achieve? These, and related questions, lie at the core of this volume on tax simplification featuring chapters by leading tax experts around the world. The quest for simplicity è^' or at least some move towards simplification è^' has been a fixation of governments and others for many years, but little appears to have been achieved. Tax simplification is the most widely quoted but the least widely observed of the usually stated goals of policy (equity and efficiency being the others). It has been used (and abused) as a primary justification for tax reform over the last century, and typically it is seen as è^-a good thingè^-- è^' to say that one is in favour of tax simplification is tantamount to stating that one is in favour of good as opposed to evil.
Author : United States. Congress. House. Ways and Means Committee
Publisher : Unknown
Page : 2046 pages
File Size : 49,8 Mb
Release : 1973
Category : Electronic
ISBN : MINN:31951D035466195
Author : Simon James,Adrian Sawyer,Tamer Budak
Publisher : Palgrave Macmillan
Page : 0 pages
File Size : 43,7 Mb
Release : 2015-12-01
Category : Business & Economics
ISBN : 1137478683
Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.
Author : Robert E. Hall,Alvin Rabushka
Publisher : Hoover Press
Page : 245 pages
File Size : 55,7 Mb
Release : 2013-09-01
Category : Political Science
ISBN : 9780817993139
This new and updated edition of The Flat Tax—called "the bible of the flat tax movement" by Forbes—explains what's wrong with our present tax system and offers a practical alternative. Hall and Rabushka set forth what many believe is the most fair, efficient, simple, and workable tax reform plan on the table: tax all income, once only, at a uniform rate of 19 percent.
Author : John Brondolo,Zhiyong Zhang
Publisher : International Monetary Fund
Page : 128 pages
File Size : 50,7 Mb
Release : 2016-03-17
Category : Business & Economics
ISBN : 9781484301111
Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
Author : William R. Dillinger
Publisher : World Bank Publications
Page : 68 pages
File Size : 41,7 Mb
Release : 1992
Category : Business & Economics
ISBN : 0821320653
This report adresses the policy and administrative constraints on property tax. It discusses institutional issues and strategies for reform and the steps required to address these underlying constraints on peformance of the tax. (Adapté du résumé).
Author : Maria Delgado Coelho
Publisher : International Monetary Fund
Page : 46 pages
File Size : 53,7 Mb
Release : 2021-09-24
Category : Business & Economics
ISBN : 9781513596624
The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.
Author : United States Dept of the Treasury of,Donald T Regan
Publisher : Palala Press
Page : 300 pages
File Size : 48,9 Mb
Release : 2018-02-20
Category : Electronic
ISBN : 1378170326
This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Author : Wayne R. Thirsk
Publisher : World Bank Publications
Page : 436 pages
File Size : 48,5 Mb
Release : 1997
Category : Business & Economics
ISBN : 0821339990
Tax Reform in Developing Countries carefully examines the experience of eight developing countries that have undergone -- and in some instances are still undergoing -- significant and comprehensive tax reform. The countries are Bolivia, Colombia, Indonesia, Jamaica, Korea, Mexico, Morocco, and Turkey. It draws on their experiences to find lessons learned and to see how they may be applied to other countries on the road to tax reform. Equal attention is given to the process of tax reform, how it is implemented, and the substance or results of reform efforts. Throughout, the focus is on the practical rather than the theoretical aspects of tax reform.
