Download Full eBooks in PDF
No More Taxes Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of No More Taxes book. This book definitely worth reading, it is an incredibly well-written.
Author : John Paul Mitchell
Publisher : Lulu.com
Page : 134 pages
File Size : 43,6 Mb
Release : 2008-04-01
Category : Religion
ISBN : 9780615198804
A definitive look at the system of taxation and money from a spiritual and historical perspective.
Author : CCH Canadian Limited
Publisher : Don Mills, Ont. : CCH Canadian
Page : 358 pages
File Size : 44,5 Mb
Release : 1987
Category : Corporations
ISBN : STANFORD:36105044083397
The 1987 tax reform package considered.
Author : Alex Himelfarb,Jordan Himelfarb
Publisher : Wilfrid Laurier Univ. Press
Page : 304 pages
File Size : 47,7 Mb
Release : 2013-11-08
Category : Political Science
ISBN : 9781554589036
Taxes connect us to one another, to the common good, and to the future. This is a book about taxes: who pays what and who gets what. More than that, it’s about the role of government, about citizenship and our collective well-being, about the Canada we want. The contributors, leading Canadian practitioners and scholars, explore how taxes have become a political “no-go zone” and how changes in taxation are changing Canada. They challenge the view that any tax is a bad tax and provide broad directions for fairer and smarter approaches. This is a book that will be of interest to anyone concerned with public policy and public affairs, economics, and political science and to anyone interested in challenging the conventional wisdom that lower taxes and smaller government are the cures to what ails us.
Author : Edward J. McCaffery
Publisher : University of Chicago Press
Page : 193 pages
File Size : 50,5 Mb
Release : 2008-09-15
Category : Business & Economics
ISBN : 9780226555669
Everyone knows that the current tax system is unfair. Some of the richest people in America pay no tax, while a huge share of the tax burden falls on the rest of us. A mere glance at the tax code confirms that it is far too complex, with volumes of rules that no ordinary person could possibly comprehend. What is to be done? Some conservatives have called for a so-called flat tax. But a flat tax is not necessarily a simple tax, and "flat" means "more" for most taxpayers: a rise in middle-class taxes to finance tax cuts for the rich. Is there another choice? In clear, easy-to-understand language, Edward J. McCaffery proposes a straightforward and fair alternative. A "fair not flat" tax that is consistent and progressive would tax spending, not income and savings. And if it were collected at its lower levels through a national sales tax, most people would not have to file a return. A supplemental tax on spending for the wealthiest individuals would make the national sales tax progressive. Under McCaffery's system, a family of four would pay no tax on their first $20,000 in spending, and 15 percent on the next $60,000. Only the few families who spend more than $80,000 a year would be subject to the supplemental tax. Necessities would be taxed less than ordinary and luxury items. No one would be taxed directly on savings. The estate and gift or so-called death tax would be abolished, for the simple reason that dead people don't spend. The "fair not flat" tax would fall on heirs when and as they spend their good fortune. Perhaps best of all, most Americans would not have to fill out tax returns. Simpler, more efficient, fairer, and more reflective of America's current social values, McCaffery's "fair not flat" tax could help get us out of the tax mess that politicians and special interests have gotten us into, improving the whole country in the process. Read Fair Not Flat to find out how. “In Fair Not Flat, Mr. McCaffery lays out the case for a consumption tax. He does so in a reader-friendly way, presenting his argument with very few footnotes, equations or technical terms. The consumption of the book, so to speak, is not at all taxing. And its argument is well worth pondering.”—Bruce Bartlett, Wall Street Journal
Author : Benjamin Carton,Emilio Fernández Corugedo,Mr.Benjamin L Hunt
Publisher : International Monetary Fund
Page : 34 pages
File Size : 47,9 Mb
Release : 2019-01-16
Category : Business & Economics
ISBN : 9781484390085
This paper uses a multi-region, forward-looking, DSGE model to estimate the macroeconomic impact of a tax reform that replaces a corporate income tax (CIT) with a destination-based cash-flow tax (DBCFT). Two key channels are at play. The first channel is the shift from an income tax to a cash-flow tax. This channel induces the corporate sector to invest more, boosting long-run potential output, GDP and consumption, but crowding out consumption in the short run as households save to build up the capital stock. The second channel is the shift from a taxable base that comprises domestic and foreign revenues, to one where only domestic revenues enter. This leads to an appreciation of the currency to offset the competitiveness boost afforded by the tax and maintain domestic investment-saving equilibrium. The paper demonstrates that spillover effects from the tax reform are positive in the long run as other countries’ exports benefit from additional investment in the country undertaking the reform and other countries’ domestic demand benefits from improved terms of trade. The paper also shows that there are substantial benefits when all countries undertake the reform. Finally, the paper demonstrates that in the presence of financial frictions, corporate debt declines under the tax reform as firms are no longer able to deduct interest expenses from their profits. In this case, the tax shifting results in an increase in the corporate risk premia, a near-term decline in output, and a smaller long-run increase in GDP.
Author : Anonim
Publisher : Unknown
Page : 56 pages
File Size : 55,7 Mb
Release : 1993
Category : Tax revenue estimating
ISBN : MINN:30000003830357
Author : Anonim
Publisher : Unknown
Page : 300 pages
File Size : 43,9 Mb
Release : 2006
Category : Income tax
ISBN : MINN:30000008548913
Author : Anonim
Publisher : Unknown
Page : 52 pages
File Size : 54,9 Mb
Release : 1998
Category : Aliens
ISBN : MINN:30000005590827
Author : Emanuel Kopp,Mr.Daniel Leigh,Susanna Mursula,Suchanan Tambunlertchai
Publisher : International Monetary Fund
Page : 37 pages
File Size : 45,5 Mb
Release : 2019-05-31
Category : Business & Economics
ISBN : 9781498317047
There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre-TCJA forecasts and that the overriding factor driving it has been the strength of expected aggregate demand. Investment has, so far, fallen short of predictions based on the postwar relation with tax cuts. Model simulations and firm-level data suggest that much of this weaker response reflects a lower sensitivity of investment to tax policy changes in the current environment of greater corporate market power. Economic policy uncertainty in 2018 played a relatively small role in dampening investment growth.
Author : Jane Gravelle
Publisher : Createspace Independent Publishing Platform
Page : 0 pages
File Size : 41,5 Mb
Release : 2012-08-02
Category : Political Science
ISBN : 147835559X
Among potential tax reforms under discussion by Congress is revising the tax treatment of foreign source income of U.S. multinational corporations. Some business leaders have been urging a movement toward a territorial tax, which would eliminate some U.S. income taxes on active foreign source income. Under a territorial tax, only the country where the income is earned imposes a tax. Territorial proposals include the Grubert-Mutti proposal (included in President Bush's Advisory Panel on Tax Reform proposal in 2005) and, more recently, a draft Ways and Means Committee proposal and a Senate bill, S. 2091. The Fiscal Commission also proposed a territorial tax. Proposals have, however, also been made to increase the taxation of foreign source income, including S. 727, and proposals by President Obama. Although the United States has a worldwide system that includes foreign earnings in U.S. taxable income, two provisions cause the current system to resemble a territorial tax in that very little tax is collected. Deferral delays paying taxes until income is repatriated (paid as a dividend by the foreign subsidiary to its U.S. parent). When income is repatriated, credits for foreign taxes paid offset the U.S. tax due. Under cross-crediting, unused foreign tax credits from high tax countries or on highly taxed income can be used to offset U.S. tax on income in low tax countries. Some proponents of a territorial tax urge such a system on the grounds that the current system discourages repatriations. Economic evidence suggests that effect is small, in part because in normal circumstances a large share of income is retained for permanent reinvestment. Amounts held abroad may have increased, however, as firms lobbied for another repatriation holiday (similar to that adopted in 2004) that allowed firms to exempt most dividends from income on a one-time basis. Opponents are concerned about encouraging investment abroad. A territorial tax is generally not viewed as efficient because it favors foreign investment, but that increased outflow of investment is likely to have a small effect relative to the U.S. economy. Artificial shifting of profits into tax havens or low tax countries is a current problem that could be worsened under some territorial tax designs, and proposals have included measures to address this problem. Proposals also address the transitional issue of the treatment of the existing stock of unrepatriated earnings. The Ways and Means proposal would tax this stock of earnings, but at a lower rate, and use the revenues to offset losses from other parts of the plan, which would lead to a long-run revenue loss. S. 2091 has a similar approach. The Grubert-Mutti proposal does not have a specific transitional tax, but would raise revenue largely due to its disallowance of parent overhead expenses aimed at reducing profit shifting. The other two proposals also contain provisions to address profit shifting. In addition there are complicated issues in the design of a territorial tax, such as how to treat branches and dividends of firms in which the corporation is only partially owned. A number of issues arise from the ending of foreign tax credits, with perhaps the most significant one being the increased tax on royalties, which are currently subject to tax, have low or no foreign taxes, and would lose the shield of excess credits. The final section of the report briefly discusses some alternative options, including those in S.727 and in the Administration proposals. It also discusses hybrid approaches that combine territorial and worldwide systems in a more efficient way, including eliminating the disincentive to repatriate. One such approach is a minimum tax on foreign source income, which is proposed by the President in the context of current rules, but could be combined with a territorial system.
Author : Dale Barrett
Publisher : Self-Counsel Press
Page : 176 pages
File Size : 49,9 Mb
Release : 2013-03-15
Category : Business & Economics
ISBN : 9781770409064
When dealing with the CRA, it is advantageous for you to be informed and vigilant of the situation and of all your options. It is important to remember that CRA agents work solely for the CRA; they will not look out for your best interests. By reading Tax Survival for Canadians, you will learn to protect your interests during an audit, how to ask the right questions, and how to utilize the tax laws to work in your favour.
Author : United States. Internal Revenue Service
Publisher : Unknown
Page : 4 pages
File Size : 41,5 Mb
Release : 1978
Category : Tax collection
ISBN : UFL:31262085466703
Author : United States
Publisher : Unknown
Page : 1508 pages
File Size : 47,7 Mb
Release : 1952
Category : Law
ISBN : UCR:31210025663863
Author : David Ricardo
Publisher : Unknown
Page : 566 pages
File Size : 40,5 Mb
Release : 1821
Category : Economics
ISBN : OXFORD:300151240
Author : Oregon. Office of the Secretary of State
Publisher : Unknown
Page : 412 pages
File Size : 44,6 Mb
Release : 1982
Category : Oregon
ISBN : UOM:39015078317495
