Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 136
Book Description
Issues in Simplification of the Income Tax Laws
Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 136
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 136
Book Description
The Complexity of Tax Simplification
Author: Simon James
Publisher: Springer
ISBN: 1137478691
Category : Business & Economics
Languages : en
Pages : 286
Book Description
Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.
Publisher: Springer
ISBN: 1137478691
Category : Business & Economics
Languages : en
Pages : 286
Book Description
Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.
Simplifying Income Tax Returns
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Administration of the Internal Revenue Code
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 128
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 128
Book Description
Annual Report of the Policy Coordination Group for Technology Development
Author: United States. Congress. Policy Coordination Group for Technology Development
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 190
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 190
Book Description
Taxation
Author: Simon James
Publisher: Taylor & Francis
ISBN: 9780415188029
Category : Business & Economics
Languages : en
Pages : 428
Book Description
Publisher: Taylor & Francis
ISBN: 9780415188029
Category : Business & Economics
Languages : en
Pages : 428
Book Description
First in Series on Tax Code Simplification
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 136
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 136
Book Description
Tax Simplification Proposals
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 468
Book Description
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 468
Book Description
Simplification of the Tax System
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher:
ISBN:
Category : Alternative minimum tax
Languages : en
Pages : 64
Book Description
Publisher:
ISBN:
Category : Alternative minimum tax
Languages : en
Pages : 64
Book Description
Failure of U. S. Tax Policy
Author: Sheldon D. Pollack
Publisher: Penn State Press
ISBN: 9780271038896
Category : Law
Languages : en
Pages : 340
Book Description
The author examines federal tax policy over the past twenty years, through 1994, and shows how an assortment of players, politicians, and lawyers have made for erratic policy and a tangled tax system, and assesses the idea of a flat tax. UP.
Publisher: Penn State Press
ISBN: 9780271038896
Category : Law
Languages : en
Pages : 340
Book Description
The author examines federal tax policy over the past twenty years, through 1994, and shows how an assortment of players, politicians, and lawyers have made for erratic policy and a tangled tax system, and assesses the idea of a flat tax. UP.
Tax Law Simplification and Improvement Act of 1983
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 388
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 388
Book Description