Tax Reform Proposals

Tax Reform Proposals PDF Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 320

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Book Description

Tax Reform Proposals

Tax Reform Proposals PDF Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 320

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Book Description


Tax Reform Proposals

Tax Reform Proposals PDF Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 654

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Impact of tax reform and simplification proposals on small business

Impact of tax reform and simplification proposals on small business PDF Author: United States. Congress. Senate. Committee on Small Business
Publisher:
ISBN:
Category : Small business
Languages : en
Pages : 324

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Book Description


Tax Reform Proposals in Connection with Committee on Ways and Means Markup

Tax Reform Proposals in Connection with Committee on Ways and Means Markup PDF Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 292

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Book Description


U.S. Investment Since the Tax Cuts and Jobs Act of 2017

U.S. Investment Since the Tax Cuts and Jobs Act of 2017 PDF Author: Emanuel Kopp
Publisher: International Monetary Fund
ISBN: 1498317049
Category : Business & Economics
Languages : en
Pages : 37

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Book Description
There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre-TCJA forecasts and that the overriding factor driving it has been the strength of expected aggregate demand. Investment has, so far, fallen short of predictions based on the postwar relation with tax cuts. Model simulations and firm-level data suggest that much of this weaker response reflects a lower sensitivity of investment to tax policy changes in the current environment of greater corporate market power. Economic policy uncertainty in 2018 played a relatively small role in dampening investment growth.

Simple, Fair, and Pro-growth

Simple, Fair, and Pro-growth PDF Author: United States. President's Advisory Panel on Federal Tax Reform
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 272

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Book Description


Comprehensive Tax Reform Proposal of the President

Comprehensive Tax Reform Proposal of the President PDF Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 184

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Book Description


The Encyclopedia of Taxation & Tax Policy

The Encyclopedia of Taxation & Tax Policy PDF Author: Joseph J. Cordes
Publisher: The Urban Insitute
ISBN: 9780877667520
Category : Business & Economics
Languages : en
Pages : 522

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Book Description
"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.

Comprehensive tax reform

Comprehensive tax reform PDF Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 1064

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Book Description


Corporate Income Taxes under Pressure

Corporate Income Taxes under Pressure PDF 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.