The Labyrinth Of Capital Gains Tax Policy

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The Labyrinth of Capital Gains Tax Policy

Leonard Burman
The Labyrinth of Capital Gains Tax Policy Book PDF

Author : Leonard Burman
Publisher : Brookings Inst Press
Page : 196 pages
File Size : 40,7 Mb
Release : 1999
Category : Business & Economics
ISBN : 0815712693

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The Labyrinth of Capital Gains Tax Policy by Leonard Burman Pdf

In this book, Leonard E. Burman cuts through the political rhetoric to present the facts. He explains the complex rules that govern the taxation of capital gains and examines the kinds of assets that produce them and the factors that can lead to gains or losses. He then explores how the taxation of capital gains affects federal tax receipts, savings, investment, and economic growth. Data from numerous sources help the reader navigate the thorny issues of the fairness of taxing gains (or not taxing them). Burman concludes by weighing the arguments for and against indexing capital gains taxes for inflation, as well as other options for altering the current system.

The Labyrinth of Capital Gains Tax Policy

Leonard E. Burman
The Labyrinth of Capital Gains Tax Policy Book PDF

Author : Leonard E. Burman
Publisher : Brookings Institution Press
Page : 209 pages
File Size : 47,6 Mb
Release : 2010-12-01
Category : Business & Economics
ISBN : 9780815714958

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The Labyrinth of Capital Gains Tax Policy by Leonard E. Burman Pdf

Few issues in tax policy are as divisive as the capital gains tax. Should capital gains--the increase in value of assets such as stocks or businesses--be taxed at all? If so, when should they be taxed--when they are earned, or when they are realized? Should taxes be adjusted for inflation? And should gains be taxed at both the individual and corporate levels? In this book, Leonard Burman cuts through the political rhetoric to present the facts about capital gains. He begins by explaining the complex rules that govern the taxation of capital gains, examines the kinds of assets that produce them, and the factors that can lead to gains or losses. He then reviews the effects of capital gains taxation on saving and investment and considers the arguments for and against indexing capital gains taxes for inflation, as well as other options for altering the current system.

For Good and Evil

Charles Adams
For Good and Evil Book PDF

Author : Charles Adams
Publisher : Rowman & Littlefield
Page : 568 pages
File Size : 40,5 Mb
Release : 1993
Category : Taxation
ISBN : 9780819186317

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For Good and Evil by Charles Adams Pdf

Records the impact of taxation on events in world history, from ancient Egypt to the present, and concludes that taxation has been a force that has shaped world history and has had a direct bearing on the civilization process.

Making Tax Sense

M. Kevin McGee
Making Tax Sense Book PDF

Author : M. Kevin McGee
Publisher : Rowman & Littlefield
Page : 175 pages
File Size : 47,6 Mb
Release : 2019-03-15
Category : Business & Economics
ISBN : 9781498587181

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Making Tax Sense by M. Kevin McGee Pdf

Our tax system is a mess. And the reason for that mess is, our tax system is incoherent. A well-designed tax system is like a good jigsaw puzzle: all the pieces fit together snugly, so when the whole thing is fully assembled, it forms a coherent picture. But our current tax system is disjointed, with parts that don't logically fit together. That results in inconsistencies, complexity, loopholes, and distorted incentives. We need a tax system that make sense. As this book shows however, making a traditional income tax coherent is an impossible goal. But coherence is achievable if we adjust our target, and complete the switch to a consumed-income tax -- a system that taxes all income, not when it is earned, but when that income is consumed. The move towards a consumed-income tax was begun decades ago, when we first adopted IRAs and other tax-deferred savings accounts. We just needed to complete the evolution. The book explores a variety of tax issues -- among them savings, small businesses, owner-occupied houses, and corporations -- and develops seven groups of recommended changes. These changes would result in a tax system that would be pro-growth, by eliminating the existing disincentives to saving and investment. But the tax system would also remain progressive, with the wealthy taxed as much as and perhaps even more than currently. That combination could make the recommended changes attractive to members of both parties, and might bring to a close the political seesaw in tax policy that we've experienced over that last several decades.

Federal Tax Policy

Joseph A. Pechman
Federal Tax Policy Book PDF

Author : Joseph A. Pechman
Publisher : Brookings Institution Press
Page : 424 pages
File Size : 51,9 Mb
Release : 1977
Category : Business & Economics
ISBN : 0815769784

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Federal Tax Policy by Joseph A. Pechman Pdf

Of current theories of the incidence of the major state and local taxes, assessment of the capacity of state and local governments to carry their debt burdens, and discussion of the property tax system and the state and local retirement system. Two chapters are devoted to the intergovernmental transfers.

Capital Gains Taxation

Michael Littlewood,Craig Elliffe
Capital Gains Taxation Book PDF

Author : Michael Littlewood,Craig Elliffe
Publisher : Edward Elgar Publishing
Page : 448 pages
File Size : 52,6 Mb
Release : 2017-08-25
Category : Law
ISBN : 9781784716028

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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.

The Philosophy of Taxation and Public Finance

Robert W. McGee
The Philosophy of Taxation and Public Finance Book PDF

Author : Robert W. McGee
Publisher : Springer Science & Business Media
Page : 301 pages
File Size : 47,8 Mb
Release : 2011-06-27
Category : Business & Economics
ISBN : 9781441991409

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The Philosophy of Taxation and Public Finance by Robert W. McGee Pdf

Most public finance books are texts, which are aimed at undergraduate or graduate students. They are overly technical in nature and appeal only to a narrow range of bureaucrats and academics. Books on taxation are written for tax practitioners and usually emphasize either what the law is or how to maneuver through the labyrinth of tax law to minimize taxes for clients. Philosophy books on taxation or public finance simply do not exist. The Philosophy of Taxation and Public Finance is different. It is written in nontechnical language and is aimed to appeal to a wide range of readers, including practitioners, academics and students in the fields of taxation, public finance, economics, law, philosophy and political science as well as general readers who are interested in learning why they are being taxed the way they are. The author addresses the major issues and topics in taxation and public finance and injects them with philosophical insights. He discusses questions such as: -What arguments have been used to justify taxation? -When is tax evasion unethical? -Are some taxes better than others? -What are the proper functions of government? -How much is enough? Is the ability to pay concept valid? -When can punitive taxes be justified?

Using Taxes to Reform Health Insurance

Henry Aaron,Leonard E. Burman
Using Taxes to Reform Health Insurance Book PDF

Author : Henry Aaron,Leonard E. Burman
Publisher : Rowman & Littlefield
Page : 295 pages
File Size : 43,9 Mb
Release : 2009-10-01
Category : Medical
ISBN : 9780815701972

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Using Taxes to Reform Health Insurance by Henry Aaron,Leonard E. Burman Pdf

A Brookings Institution Press and Urban Institute publication Few people realize that one of the nation's largest health programs runs through the tax system. Reformers of all stripes propose to modify current tax rules as part of larger programs to increase coverage and control costs. Is the current system working? Will tax-based reforms achieve their goals? Several of the nation's foremost experts on taxation and health policy address these questions in Using Taxes to Reform Health Insurance, a joint product of the Urban-Brookings Tax Policy Center and the American Tax Policy Institute. Led by respected economists Henry Aaron of the Brookings Institution and Leonard Burman of the Urban Institute, contributors examine the role taxes currently play, the likely effects of recently introduced health savings accounts, the challenges of administering major subsidies for health insurance through the tax system, and options for using the tax system to expand health insurance coverage. No taxpayer or consumer of health care services can afford to ignore these issues.

The Encyclopedia of Taxation & Tax Policy

Joseph J. Cordes,Robert D. Ebel,Jane Gravelle
The Encyclopedia of Taxation Tax Policy Book PDF

Author : Joseph J. Cordes,Robert D. Ebel,Jane Gravelle
Publisher : The Urban Insitute
Page : 522 pages
File Size : 43,6 Mb
Release : 2005
Category : Business & Economics
ISBN : 0877667527

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The Encyclopedia of Taxation & Tax Policy by Joseph J. Cordes,Robert D. Ebel,Jane Gravelle Pdf

"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.

Outlaw Paradise

Charles A. Dainoff
Outlaw Paradise Book PDF

Author : Charles A. Dainoff
Publisher : Rowman & Littlefield
Page : 191 pages
File Size : 43,7 Mb
Release : 2021-08-18
Category : Business & Economics
ISBN : 9781793619921

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Outlaw Paradise by Charles A. Dainoff Pdf

In Outlaw Paradise, the author argues that countries become tax havens as a conscious economic development strategy. These countries do not have the natural resources or the population to pursue more traditional economic development strategies, but they do have the ability to write and implement laws that create a virtual resource: banking secrecy. These countries are able to carry out this strategy because they tend to be well-governed, stable, and relatively wealthy, making them attractive partners for the international banking, legal, and accounting firms that drive offshore finance. The qualities tax havens possess also enable them to calculate that the benefits they reap from pursuing this strategy outweigh any penalties assessed by anti-tax haven international collective action activities, such as the naming and shaming campaigns of 2000 and 2009. The author argues that, while the tax havens seem to be complying with the campaigns from a juridical standpoint, actual financial behavior is unaffected. The author further argues that this outcome is predetermined given the nature of international regimes and the history of the concept of sovereignty, as well as tax haven relationships to both. Finally, Outlaw Paradise offers policy prescriptions and surveys recent developments resulting from the Panama Papers.

Taxes in America

Leonard E. Burman,Joel Slemrod
Taxes in America Book PDF

Author : Leonard E. Burman,Joel Slemrod
Publisher : What Everyone Needs to Know (H
Page : 369 pages
File Size : 43,5 Mb
Release : 2020-02-15
Category : Business & Economics
ISBN : 9780190920869

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Taxes in America by Leonard E. Burman,Joel Slemrod Pdf

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?

A Voluntary Tax?

George Cooper
A Voluntary Tax Book PDF

Author : George Cooper
Publisher : Brookings Institution Press
Page : 126 pages
File Size : 40,8 Mb
Release : 2010-12-01
Category : Business & Economics
ISBN : 9780815705314

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A Voluntary Tax? by George Cooper Pdf

This book disccuses inheritance and transfer taxes, as well as estate planning, in the United States.

The Flat Tax

Robert E. Hall,Alvin Rabushka
The Flat Tax Book PDF

Author : Robert E. Hall,Alvin Rabushka
Publisher : Hoover Press
Page : 245 pages
File Size : 52,5 Mb
Release : 2013-09-01
Category : Political Science
ISBN : 9780817993139

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The Flat Tax by Robert E. Hall,Alvin Rabushka Pdf

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.

Rethinking Subnational Taxes

Mr.Richard Miller Bird
Rethinking Subnational Taxes Book PDF

Author : Mr.Richard Miller Bird
Publisher : International Monetary Fund
Page : 55 pages
File Size : 49,5 Mb
Release : 1999-12-01
Category : Business & Economics
ISBN : 9781451858037

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Rethinking Subnational Taxes by Mr.Richard Miller Bird Pdf

The assignment of revenues in most developing and transitional countries to the central government has arguably facilitated irresponsible behavior by some subnational governments. One way to relieve this problem is to strengthen subnational tax regimes. The paper proposes two approaches to accomplish such strengthening in developing countries. The first—most applicable to large countries with important regional governments—is to establish subnational value-added taxes (VATs); the second is to replace the various unsatisfactory state and local taxes imposed on business by a low-rate value-added tax levied on the basis of income (production, origin) rather than consumption (destination).

Capital Without Borders

Brooke Harrington
Capital Without Borders Book PDF

Author : Brooke Harrington
Publisher : Harvard University Press
Page : 392 pages
File Size : 44,8 Mb
Release : 2016
Category : Business & Economics
ISBN : 9780674743809

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Capital Without Borders by Brooke Harrington Pdf

“A timely account of how the 1% holds on to their wealth...Ought to keep wealth managers awake at night.” —Wall Street Journal “Harrington advises governments seeking to address inequality to focus not only on the rich but also on the professionals who help them game the system.” —Richard Cooper, Foreign Affairs “An insight unlike any other into how wealth management works.” —Felix Martin, New Statesman “One of those rare books where you just have to stand back in awe and wonder at the author’s achievement...Harrington offers profound insights into the world of the professional people who dedicate their lives to meeting the perceived needs of the world’s ultra-wealthy.” —Times Higher Education How do the ultra-rich keep getting richer, despite taxes on income, capital gains, property, and inheritance? Capital without Borders tackles this tantalizing question through a groundbreaking multi-year investigation of the men and women who specialize in protecting the fortunes of the world’s richest people. Brooke Harrington followed the money to the eighteen most popular tax havens in the world, interviewing wealth managers to understand how they help their high-net-worth clients dodge taxes, creditors, and disgruntled heirs—all while staying just within the letter of the law. She even trained to become a wealth manager herself in her quest to penetrate the fascinating, shadowy world of the guardians of the one percent.