Fundamental Tax Reform

Fundamental Tax Reform PDF Author: John W. Diamond
Publisher: MIT Press
ISBN: 0262042479
Category : Business & Economics
Languages : en
Pages : 567

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Book Description
Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.

Fundamental Tax Reform

Fundamental Tax Reform PDF Author: John W. Diamond
Publisher: MIT Press
ISBN: 0262042479
Category : Business & Economics
Languages : en
Pages : 567

Get Book Here

Book Description
Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.

Understanding the tax reform debate background, criteria, & questions

Understanding the tax reform debate background, criteria, & questions PDF Author:
Publisher: DIANE Publishing
ISBN: 1428934391
Category :
Languages : en
Pages : 77

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Book Description


More Key Issues in Tax Reform

More Key Issues in Tax Reform PDF Author: Cedric Thomas Sandford
Publisher:
ISBN: 9780951515747
Category : Impôt
Languages : en
Pages : 214

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Book Description


Key Issues in Tax Reform

Key Issues in Tax Reform PDF Author: A. W. Dilnot
Publisher: Hyperion Books
ISBN: 9780951515723
Category : Australien
Languages : en
Pages : 262

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Book Description


Further Key Issues in Tax Reform

Further Key Issues in Tax Reform PDF Author: Cedric Thomas Sandford
Publisher:
ISBN: 9780951515761
Category : Fiscal policy
Languages : en
Pages : 229

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Book Description


The Challenges of Tax Reform in a Global Economy

The Challenges of Tax Reform in a Global Economy PDF Author: James Alm
Publisher: Springer Science & Business Media
ISBN: 9780387299129
Category : Business & Economics
Languages : en
Pages : 498

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Book Description
This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book’s general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.

Designing a Tax Administration Reform Strategy

Designing a Tax Administration Reform Strategy PDF Author: Ms.Katherine Baer
Publisher: International Monetary Fund
ISBN: 1451980396
Category : Business & Economics
Languages : en
Pages : 37

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Book Description
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.

Assessing Tax Reform

Assessing Tax Reform PDF Author: Henry Aaron
Publisher: Brookings Institution Press
ISBN: 0815705514
Category : Business & Economics
Languages : en
Pages : 160

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Book Description
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.

Tax Simplification

Tax Simplification PDF Author: Chris Evans
Publisher:
ISBN: 9789041159762
Category : Law
Languages : en
Pages : 0

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Book Description
Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences? Why is tax simplification so difficult to achieve? These, and related questions, lie at the core of this volume on tax simplification featuring chapters by leading tax experts around the world. The quest for simplicity è^' or at least some move towards simplification è^' has been a fixation of governments and others for many years, but little appears to have been achieved. Tax simplification is the most widely quoted but the least widely observed of the usually stated goals of policy (equity and efficiency being the others). It has been used (and abused) as a primary justification for tax reform over the last century, and typically it is seen as è^-a good thingè^-- è^' to say that one is in favour of tax simplification is tantamount to stating that one is in favour of good as opposed to evil.

Taxes in America

Taxes in America PDF Author: Leonard E. Burman
Publisher: Oxford University Press
ISBN: 0190920882
Category : Business & Economics
Languages : en
Pages : 369

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Book Description
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?