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Author : Kim Brooks
Publisher : Thomson Carswell
Page : 360 pages
File Size : 49,8 Mb
Release : 2013
Category : Taxation
ISBN : 0779854918
Author : Neil Brooks
Publisher : Unknown
Page : 440 pages
File Size : 40,8 Mb
Release : 1988
Category : Business & Economics
ISBN : STANFORD:36105044009178
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.
Author : James C. Tanner
Publisher : iUniverse
Page : 444 pages
File Size : 50,7 Mb
Release : 2015-12-02
Category : Business & Economics
ISBN : 9781491773383
Many books have been written about tax reform, but none offer the pragmatic and understandable approach that you’ll find in this treatise filled with a nonpartisan set of solutions to fix an antiquated and indecipherable tax system. James C. Tanner, a certified public accountant with more than four decades of experience, explores how we can: • Create a fair and logical tax framework by rethinking income exclusions, exemptions, deductions, credits, tax brackets, capital gains, and other tax alternatives; • reform tax expenditures, including health insurance and medical costs, home mortgage and other interest deductions, retirement plan deductions, charitable donations, and capital gains on assets sold and transferred; • lower the tax rates for most individual and corporate taxpayers while making our US companies more competitive with their foreign counterparts. Tanner also outlines how historical decisions and legislative proposals led to our current tax laws under the premise that we can’t fix them without understanding why they were created in the first place. For those who want to participate in the national debate on federal tax reform, it begins with a firm understanding of the system and the practical proposals in Tax Reform with the 20/20 Tax.
Author : T. R. Reid
Publisher : Penguin
Page : 288 pages
File Size : 52,9 Mb
Release : 2017-04-04
Category : Business & Economics
ISBN : 9780735223967
New York Times bestelling author T. R. Reid travels around the world to solve the urgent problem of America's failing tax code, unravelling a complex topic in plain English - and telling a rollicking story along the way. The U.S. tax code is a total write-off. Crammed with loopholes and special interest provisions, it works for no one except tax lawyers, accountants, and huge corporations. Not for the first time, we have reached a breaking point. That happened in 1922, and again in 1954, and again in 1986. In other words, every thirty-two years. Which means that the next complete overhaul is due in 2018. But what should be in this new tax code? Can we make the U.S. tax system simpler, fairer, and more efficient? Yes, yes, and yes. Can we cut tax rates and still bring in more revenue? Yes. Other rich countries, from Estonia to New Zealand to the UK—advanced, high-tech, free-market democracies—have all devised tax regimes that are equitable, effective, and easy on the taxpayer. But the United States has languished. So byzantine are the current statutes that, by our government’s own estimates, Americans spend six billion hours and $10 billion every year preparing and filing their taxes. In the Netherlands that task takes a mere fifteen minutes! Successful American companies like Apple, Caterpillar, and Google effectively pay no tax at all in some instances because of loopholes that allow them to move profits offshore. Indeed, the dysfunctional tax system has become a major cause of economic inequality. In A Fine Mess, T. R. Reid crisscrosses the globe in search of the exact solutions to these urgent problems. With an uncanny knack for making a complex subject not just accessible but gripping, he investigates what makes good taxation (no, that’s not an oxymoron) and brings that knowledge home where it is needed most. Never talking down or reflexively siding with either wing of politics, T. R. Reid presses the case for sensible root-and-branch reforms with a companionable ebullience. This affects everyone. Doing our taxes will never be America's favorite pastime, but it can and should be so much easier and fairer.
Author : John W. Diamond,George R. Zodrow
Publisher : MIT Press
Page : 567 pages
File Size : 54,9 Mb
Release : 2008
Category : Business & Economics
ISBN : 9780262042475
Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.
Author : Henry Aaron,Harvey Galper
Publisher : Brookings Institution Press
Page : 160 pages
File Size : 51,5 Mb
Release : 2010-12-01
Category : Business & Economics
ISBN : 9780815705512
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 : Joseph A. Pechman
Publisher : Unknown
Page : 128 pages
File Size : 43,7 Mb
Release : 1984
Category : Taxation
ISBN : OCLC:639891616
Author : James John Jurinski
Publisher : Bloomsbury Publishing USA
Page : 297 pages
File Size : 52,5 Mb
Release : 2012-04-13
Category : Business & Economics
ISBN : 9781598843231
An authoritative but accessible reference, this book enables anyone to truly understand both the background and operation of the U.S. tax system and current tax reform proposals. Dissatisfaction with high taxes is literally an American tradition; indeed, the American Revolution that led to the founding of the United States started as a tax revolt. Today, widespread displeasure with our tax system continues, as demonstrated by the strong anti-tax position of the recent Tea Party movement. Tax Reform: A Reference Handbook, Second Edition introduces lay readers to taxes in general, the U.S. tax system in particular, and the issues involved in reforming the system. Details regarding past tax reform measures are provided to lend relevance and perspective to recent tax reform proposals, such as replacing the income tax (and the IRS) with a federal sales tax. The author stresses political rather than technical issues, and presents all viewpoints on this hotly debated topic fairly.
Author : Yariv Brauner,Martin James McMahon
Publisher : Kluwer Law International B.V.
Page : 355 pages
File Size : 48,7 Mb
Release : 2012-03-01
Category : Law
ISBN : 9789041141989
Virtually all objections to taxation schemes spring from perceptions of unfairness. Is tax fairness possible? The question is certainly worth investigating in depth, and that is the purpose of this book. Today, as governments are busily making new tax rules in the wake of staggering budget deficits, is perhaps an appropriate time to pay heed to fairness so it can be incorporated as far as possible into tax reform. With twelve contributions from some of the world’s most respected international tax experts—including the late Paul McDaniel, in whose honor these essays were assembled—this invaluable book focuses on tax expenditure analysis, the quest for a just income tax, and division and/or harmonization of the income tax base among jurisdictions. Among the areas of taxation ripe for reform from a fairness point of view the authors single out the following: tax expenditure budget construction; tax expenditure reporting; modern welfare economics as a driver of tax reform; grantor trust rules; the notion of “horizontal equity”; the international tax norm of “income source”; transfer pricing; and jurisdictional application of VAT. Specific ongoing reforms in the United States, Australia, and other countries—as well a detailed analysis of the EU’s proposed common consolidated corporate tax base (CCCTB)—are also examined for fairness. As a timely, high-quality resource that effectively tackles an array of salient issues, this is a book that will be read and studied by tax practitioners, corporate tax experts, government tax policy makers, advisers and consultants on the reform and design of tax systems, and international organizations involved in standard setting related to tax administration, as well as academics and researchers.
Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 42,8 Mb
Release : 2008
Category : Electronic
ISBN : OCLC:1226825620
Author : Anthony C. Infanti
Publisher : MIT Press
Page : 253 pages
File Size : 52,8 Mb
Release : 2018-10-02
Category : Business & Economics
ISBN : 9780262038249
Why tax law is not just a pocketbook issue but a reflection of what and whom we, as a society, value. Most of us think of tax as a pocketbook issue: how much we owe, how much we'll get back, how much we can deduct. In Our Selfish Tax Laws, Anthony Infanti takes a broader view, considering not just how taxes affect us individually but how the tax system reflects our culture and society. He finds that American tax laws validate and benefit those who already possess power and privilege while starkly reflecting the lines of difference and discrimination in American society based on race, ethnicity, socioeconomic class, gender, sexual orientation and gender identity, immigration status, and disability. Infanti argues that instead of focusing our tax reform discussions on which loopholes to close or which deductions to allow, we should consider how to make our tax system reflect American ideals of inclusivity rather than institutionalizing exclusion. After describing the theoretical and intellectual underpinnings of his argument, Infanti offers two comparative case studies, examining the treatment of housing tax expenditures and the unit of taxation in the United States, Canada, France, and Spain to show how tax law reflects its social and cultural context. Then, drawing on his own work and that of other critical tax scholars, Infanti explains how the discourse surrounding tax reform masks the many ways that the American tax system rewards and reifies privilege. To counter this, Infanti urges us to work together to create a society with a tax system that respects and values all Americans.
Author : Chris Edwards,Daniel J. Mitchell
Publisher : Cato Institute
Page : 268 pages
File Size : 53,8 Mb
Release : 2008-09-23
Category : Political Science
ISBN : 9781933995977
This book explores one of the most dynamic and exciting aspects of globalization—international tax competition. With rising mobility and soaring capital flows, individuals and businesses are gaining freedom to work and invest in nations with lower tax rates. That freedom is pressuring governments to cut taxes on income, investment, and wealth. In Global Tax Revolution, Chris Edwards and Daniel Mitchell chronicle tax reforms around the world in recent decades. They describe the dramatic business tax cuts of Ireland, the flight of successful people from high-tax France, and the introduction of simple “flat taxes” in more than two dozen nations. Like other aspects of globalization, tax competition is generating intense political opposition. Numerous governments and international organizations are fighting to restrict tax cuts. Edwards and Mitchell challenge those efforts, arguing that tax competition is helping to advance prosperity, expand human rights, and rein in bloated governments.The authors argue that the U.S. economy can be revitalized by embracing competition and overhauling the federal tax code. They discuss how current tax rules suppress wages and investment and describe the tax changes needed for workers and businesses to succeed in the fast-paced global economy. Rather than idly complaining about jobs and capital moving offshore, this book argues that policymakers need to embrace major tax reforms to ensure rising standards of living for Americans in the years ahead.
Author : Bruce Bartlett
Publisher : Simon and Schuster
Page : 288 pages
File Size : 55,5 Mb
Release : 2012-01-24
Category : Business & Economics
ISBN : 9781451646269
A thoughtful and surprising argument for American tax reform, arguably the most overdue political debate facing the nation, from one of the most respected political and economic thinkers, advisers, and writers of our time. THE UNITED STATES TAX CODE HAS UNDERGONE NO SERIOUS REFORM SINCE 1986. Since then, loopholes, exemptions, credits, and deductions have distorted its clarity, increased its inequity, and frustrated our ability to govern ourselves. By tracing the history of our own tax system and assessing the way other countries have solved similar problems, Bruce Bartlett explores the surprising answers to all these issues, giving a sense of the tax code’s many benefits—and its inevitable burdens. From one of the most respected political and economic thinkers, advisers, and writers of our time, The Benefit and the Burden is a thoughtful and surprising argument for American tax reform.
Author : United States. Department of the Treasury. Office of the Secretary
Publisher : Unknown
Page : 304 pages
File Size : 45,9 Mb
Release : 1984
Category : Income tax
ISBN : STANFORD:36105002497837
Author : Henry Aaron,William G. Gale
Publisher : Brookings Institution Press
Page : 544 pages
File Size : 51,7 Mb
Release : 2010-12-01
Category : Business & Economics
ISBN : 0815707290
The tax system profoundly affects countless aspects of private behavior. It is a powerful policy influence on the distribution of income and it is the one aspect of government that almost every citizen cannot avoid. With tax reform high on the political agenda, this book brings together studies of leading tax economists and lawyers to assess the various reform proposals and examine the effects of tax reform in several distinct areas. Together, these studies and comments on them present a balanced evaluation of professional opinion on the issues that will be critical in the tax reform debate. The book addresses annual and lifetime distributional effects, saving, investment, transitional problems, simplification, home ownership and housing prices, charitable groups, international taxation, financial intermediaries and insurance, labor supply, and health insurance. In addition to Henry Aaron and William Gale, the contributors include Alan Auerbach, University of California, Berkeley; David Bradford, Princeton University; Charles Clotfelter, Duke University; Eric Engen, Federal Reserve; Don Fullerton, University of Texas; Jon Gruber, Massachusetts Institute of Technology; Patric Hendershott, Ohio State; David Ling, University of Florida; Ronald Perlman, Covington & Burling; Diane Lim Rogers, Congressional Budget Office; John Karl Scholz, University of Wisconsin; Joel Slemrod, University of Michigan; and Robert Triest, University of California, Davis.