Income Taxation of Couples & the Tax Unit Choice PDF Download
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Author:
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Category :
Languages : en
Pages :
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Author:
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Category :
Languages : en
Pages :
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Author: Helmuth Cremer
Publisher:
ISBN:
Category :
Languages : en
Pages : 15
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Book Description
Author: Douglas Young Thorson
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 560
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Book Description
Author: Roberton Williams
Publisher:
ISBN:
Category : Husband and wife
Languages : en
Pages : 120
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Book Description
I. Marriage penalties and bonuses -- II. Sources of marriage penalties and bonuses -- III. Magnitudes of marriage penalties and bonuses -- IV. Labor market and demographic changes affecting marriage penalties and bonuses -- V. Reducing marriage penalties -- Appendix A. Tax treatment of married couples in other countries -- Appendix B. Treatment of married couples under state income taxes -- Appendix C. Characteristics of married and unmarried couples -- Appendix D. Additional supporting tables -- Appendix E. Sources of data -- Appendix F. Estimated marriage penalties and bonuses under a divorce model -- Appendix G. Income distribution of families -- Appendix H. Comparison of demographic changes for working-age couples and all married couples.
Author: Gregg A. Esenwein
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Congress has considered equity in the taxation of married couples, with three "goals of marriage neutrality, progressivity, and equal taxation of couples with equal incomes," according to Esenwein. In this report, the author reminds readers that though under federal income tax law a married couple is one tax unit, this can mean some married couples pay more income tax than two unmarried taxpayers, penalizing the couple, while other married pairs do not pay as much as two unmarried singles, resulting in a marriage bonus. A table in the report illustrates that marriage tax bonuses are far larger than marriage tax penalties, except for the highest-income-level taxpayers. Potential legislative solutions to equalize the tax treatment of marrieds and singles include two-earner marital deductions, filing of separate returns, and increasing the amount of the standard deduction and width of tax brackets for those filing joint returns. Because there is no solution that will satisfy everyone, compromises and "trade-offs between competing equity goals" are needed, Esenwein suggests.
Author: Carl McDaniel
Publisher: Foundation Press
ISBN: 9781587788369
Category : Law
Languages : en
Pages : 116
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Book Description
Text and other materials in this supplement reflect developments in federal income taxation. Part I presents an introduction to federal income taxation. Part II examines new developments related to gross income, including windfalls, gifts, inheritances, discharge of indebtedness, damage awards, settlements, and insurance recoveries. Other sections deal with business deductions and credits, dual-purpose expenditures, capital gains and losses, tax shelters, timing of income deductions, the taxable unit, and alternative minimum tax.
Author: William A. Klein
Publisher:
ISBN:
Category : Basic income
Languages : en
Pages : 68
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Book Description
Author: Ruud A. de Mooij
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388
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Book Description
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Author:
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Category : Aliens
Languages : en
Pages : 52
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Book Description
Author: Joseph A. Pechman
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 344
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Book Description
Selection of essays focusing on the questions of taxation, income maintenance and social security. The emphasis is on the analysis of policy alternatives to improve the tax/transfer system, and in particular the likely impact of the adoption of the comprehensive income tax base.
