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Author : Murray L. Weidenbaum
Publisher : Unknown
Page : 26 pages
File Size : 53,9 Mb
Release : 1992
Category : Taxation of articles of consumption
ISBN : IND:30000039987619
Author : Robert Carroll,Alan D. Viard
Publisher : Rowman & Littlefield
Page : 224 pages
File Size : 46,6 Mb
Release : 2012
Category : Business & Economics
ISBN : 9780844743943
The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income tax system be completely replaced by a progressive consumption tax. They argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States and outline concrete proposals for the X tax's treatment of numerous specific economic issues.
Author : Jason Clemens
Publisher : The Fraser Institute
Page : 208 pages
File Size : 51,5 Mb
Release : 2008
Category : Fiscal policy
ISBN : 9780889752290
"There is increasing interest in, and recognition of, the need for both tax reduction and tax reform in Canada. This book provides the rationale for tax reform and a road map for that reform. The book includes 5 chapters from leading experts in the field and provides a persuasive, compelling case for tax reform in Canada." "The Impact of Taxes on Economic Behavior by Milagros Palacios and Kumi Harischandra offers a broad overview of the incentive effects associated with taxes that affect our decisions to work more, to save, to invest, and to engage in entrepreneurial activity." "Compliance and Administrative Costs of Taxation in Canada by renowned University of Montreal economics professor Francois Vaillancourt and Jason Clemens provides readers with an understanding of the vast costs associated with administering, and complying with, our current tax system."--BOOK JACKET.
Author : Manfred Rose
Publisher : Springer Science & Business Media
Page : 544 pages
File Size : 48,8 Mb
Release : 2012-12-06
Category : Business & Economics
ISBN : 9783642757914
A tax reform policy aiming at a growth of prosperity requires basic guidelines. These would have to serve as a standard evaluation model for the precise assessment of the current tax system and the development of tax reform proposals. For market economies the concept of a consumption-based tax system is gaining increasing importance, especially with respect to economic efficiency. An ideal concept for reforming direct taxes would be the requirement of aligning tax bases directly to consumed income, that is, to exempt saved and invested income from taxation. The present volume contains papers dealing with the pros and cons of such a consumption-based tax system and of taxing lifetime consumption. Papers presented in this volume come from leading international scientists who discuss the tax reform under theoretical, political, legal and administrative aspects.
Author : Richard Eccleston
Publisher : Edward Elgar Publishing
Page : 216 pages
File Size : 55,8 Mb
Release : 2007-01-01
Category : Business & Economics
ISBN : 1782543406
'Taxing Reforms is a good short book about the comparative policies of Value Added Taxation (VAT) in Australia, Canada, Japan and the United States. . . Taxing Reforms is a fine book, well worth reading, especially for specialists in the comparative political economy of taxation. . . its richly detailed case studies will make it a fruitful source of comparative hypotheses.' - Isaac W. Martin, Journal of Economic Literature
Author : David F. Bradford
Publisher : American Enterprise Institute
Page : 68 pages
File Size : 51,6 Mb
Release : 1996
Category : Business & Economics
ISBN : 084477068X
David F. Bradford discusses key concepts in consumption and income taxes and identifies the problems of a transition to a consumption-based system. He addresses how such a transition would affect interest rates and shows how price changes would alter the distribution of gains and losses.
Author : David Ricardo
Publisher : Unknown
Page : 566 pages
File Size : 55,9 Mb
Release : 1821
Category : Economics
ISBN : OXFORD:300151240
Author : Organisation for Economic Co-operation and Development
Publisher : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre
Page : 348 pages
File Size : 49,7 Mb
Release : 1988
Category : Business & Economics
ISBN : STANFORD:36105040932472
This report provides a comprehensive survey of OECD country practices on value added tax over the last two decades as well as an analysis of the policy and practical choices that governments have had to make in taxing goods and services.
Author : Michael J. Boskin,Charles E. McLure
Publisher : Unknown
Page : 362 pages
File Size : 48,5 Mb
Release : 1990
Category : Taxation
ISBN : UCSD:31822007081730
A review of current thinking on taxation which examines the changes in tax structure occurring in 11 countries, ranging from Indonesia and Mexico to Sweden and the United States. The book coincides with a trend towards tax reform which has taken hold in many developed and developing countries.
Author : Robert E. Hall,Alvin Rabushka
Publisher : Hoover Press
Page : 245 pages
File Size : 49,7 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 : Laurence S. Seidman
Publisher : MIT Press
Page : 186 pages
File Size : 55,8 Mb
Release : 1997
Category : Business & Economics
ISBN : 0262193833
Although proposals for "flat" taxes have received a good deal of attention, a majority of Americans say that, for reasons of fairness, they favor a progressive tax. The USA Tax: A Progressive Consumption Tax presents an alternative to both the present tax system and a flat tax. The USA (unlimited savings allowance) tax is a progressive consumption tax that differs fundamentally from our current tax structure in that it taxes consumption rather than income. In April 1995, the USA tax bill was introduced into the United States Senate. Whatever the fate of the bill, this book is an important contribution to the literature on the theory and design of a progressive consumption tax. The USA tax has two components - the household tax, which replaces the current household income tax, and the business tax, which replaces the corporate income tax. A fundamental purpose of the USA tax is to raise the level of national saving and investment. It accomplishes this by making all household saving and business investment in capital goods tax-deductible. Seidman devotes most of his book to the impact on saving, the issue of fairness, practical design options, simplification, and a variety of questions and criticisms. The book, written in straightforward language, will help guide the non-economist through the coming debates on the USA tax.
Author : Mr.Gian Milesi-Ferretti,Nouriel Roubini
Publisher : International Monetary Fund
Page : 38 pages
File Size : 42,5 Mb
Release : 1995-07-01
Category : Business & Economics
ISBN : 9781451848236
The effects of income and consumption taxation are examined in the context of models in which the growth process is driven by the accumulation of human and physical capital. The different channels through which these taxes affect economic growth are discussed, and it is shown that in general the taxation of factor incomes (human and physical capital) is growth-reducing. The effects of consumption taxation on growth depend crucially on the elasticity of labor supply, and therefore on the specification of the leisure activity. The paper also derives some implications for the optimal intertemporal choice of tax instruments.
Author : Jinyan Li,Joanne E. Magee,J. Scott Wilkie
Publisher : Unknown
Page : 606 pages
File Size : 42,8 Mb
Release : 2017
Category : Income tax
ISBN : 0779880811
Author : Stuart Adam
Publisher : Oxford University Press
Page : 552 pages
File Size : 47,8 Mb
Release : 2011-09
Category : Business & Economics
ISBN : 9780199553747
Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.
Author : Anonim
Publisher : Unknown
Page : 200 pages
File Size : 43,8 Mb
Release : 1993
Category : Taxation
ISBN : STANFORD:36105002447949
