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Author: Glenn Drover
Publisher:
ISBN:
Category : Canada
Languages : en
Pages : 5
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Book Description
Author: Glenn Drover
Publisher:
ISBN:
Category : Canada
Languages : en
Pages : 5
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Book Description
Author: Kenneth Scheve
Publisher: Princeton University Press
ISBN: 1400880378
Category : Political Science
Languages : en
Pages : 283
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Book Description
A groundbreaking history of why governments do—and don't—tax the rich In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens—and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.
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.
Author: Mr.David Coady
Publisher: International Monetary Fund
ISBN: 1513547046
Category : Business & Economics
Languages : en
Pages : 27
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Book Description
There is a growing debate on the relative merits of universal and targeted social assistance transfers in achieving income redistribution objectives. While the benefits of targeting are clear, i.e., a larger poverty impact for a given transfer budget or lower fiscal cost for a given poverty impact, in practice targeting also comes with various costs, including incentive, administrative, social and political costs. The appropriate balance between targeted and universal transfers will therefore depend on how countries decide to trade-off these costs and benefits as well as on the potential for redistribution through taxes. This paper discusses the trade-offs that arise in different country contexts and the potential for strengthening fiscal redistribution in advanced and developing countries, including through expanding transfer coverage and progressive tax financing.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264091084
Category :
Languages : en
Pages : 157
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Book Description
This report investigates how tax structures can best be designed to support GDP per capita growth.
Author: George W. Gekas
Publisher:
ISBN: 9780756715786
Category : Technology & Engineering
Languages : en
Pages : 134
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Book Description
Examines administrative taxation -- the raising of taxes by federal agencies. This hearing focuses on the Fed. Commun. Comm. Universal Service Tax, a new tax on telecommunications. Witnesses: John E. Berthoud, President, National Taxpayers Union; James A. Glassman, DeWitt Wallace Readers' Digest Fellow in Communications, American Enterprise Institution; Julia Johnson Esq., Chairman, Florida Public Service Commission; Christopher A. McLean, Deputy Administrator, Rural Utilities Service, U.S. Department of Agriculture; James C. Miller, III, Counselor, Citizens for a Sound Economy; and Grover G. Norquist, President, Americans for Tax Reform.
Author: Boris Kriger
Publisher:
ISBN: 9781077928572
Category :
Languages : en
Pages : 42
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Book Description
The world is changing at an incredible pace. Many areas do not have time to come into compliance with these changes. One of these areas is taxation and incomes.The principle of collecting taxes from companies and individuals is flawed because it implies the possibility of tax evasion, and because high taxes really hinder the development of business and the lives of individuals, and therefore the development of the society for which these taxes are collected. It seems worthier to blame not the system failures, but the system itself, which suggests the possibility of failures. The principles of taxation came to us from ancient times and since then little has changed. However, it became possible to change this system, since in our time a significant part of financial transactions is carried out in electronic form, which makes it possible to automatically tax not the companies and individuals, but the movement of money itself. The volume of financial operations is many times greater than all other economic indicators of the country, since in the financial system the same money passes from hand to hand many times. If every time they move, a small percentage is deducted to the country's budget, then this can replace all taxes, guarantee immediate replenishment of the budget, abolish the inefficient, expensive tax authorities and, most importantly, practically free the population from high taxes that currently fall intolerable mainly on the middle class.The rich, in turn, no longer fearing persecution for tax evasion, will return capital from offshore companies (where their money often lays a dead weight) into the economies of their countries.The poor will also replenish the budget imperceptibly for themselves, deducting a small percentage from each monetary transaction. Such an automatic collection of taxes in the form of a low percentage of all financial transactions will strengthen the economy, prevent the deepening of economic crises, and create a system of effective fund-raising in the event of disasters and wars. It is important that such a reform will also allow replacing the social and pension system with a universal basic income paid from the budget to the entire population of the country. And this is not a fantasy, but an absolute necessity. Computerization, robotization and automation already lead to the disappearance of many jobs. If the basic income for all is not introduced, it is fraught with insane spending on the creation of unnecessary jobs, or high unemployment, which will lead to social upheavals. It will be necessary to increase the budget of the country almost doubled in order to pay all residents the basic income, regardless of their productive work activity. It is a tax on the total mass of financial operations that will allow for a painless for all to double the state budget, not only free people from high taxes, but also significantly improve their well-being and confidence in the future, and therefore prevent social disasters. It is so simple and extremely beneficial to all that it is impossible to believe that such a decision would meet with resistance. Of course, the economy of the future will be based on such approaches to taxation and social security. This book is designed to acquaint the reader with the above-mentioned ideas, thus taking a step towards a more reasonable and comfortable future for life.
Author: Robert E. Hall
Publisher: Hoover Press
ISBN: 0817993134
Category : Political Science
Languages : en
Pages : 245
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Book Description
This new and updated edition of The Flat Tax—called "the bible of the flat tax movement" by Forbes—explains what's wrong with our present tax system and offers a practical alternative. Hall and Rabushka set forth what many believe is the most fair, efficient, simple, and workable tax reform plan on the table: tax all income, once only, at a uniform rate of 19 percent.
Author: Anthony C. Infanti
Publisher: NYU Press
ISBN: 1479800392
Category : Law
Languages : en
Pages : 267
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Book Description
How tax law perpetuates injustice but might instead be used as a powerful force for creating a more just and equitable society The relationship between tax law and society, Anthony C. Infanti asserts, is too often overlooked by those who work outside of the field of fiscal policy. Yet, the way a country collects and spends its revenue can be viewed as a quantifiable reflection of how a country sees itself, sending messages about both what it values now and what it aspires to be in the future. Tax and Time sheds light on two of the most misunderstood universal human experiences: time and taxes. Anthony C. Infanti asserts that time in tax law is the product of pure imagination and calls into question the world beyond time that we have created for ourselves. Written with clarity and powerful insight, Tax and Time demonstrates how the tax laws have been used to imaginatively manipulate time in ways that perpetuate economic and social injustice. With its social justice focus, the book brings a sorely needed critical perspective to technical tax policy discussions. Infanti calls for a systematic reexamination and reworking of the relationship between time and tax law, asserting that the power of the legal imagination to manipulate time in tax law can both correct past injustices and help us to envision—and actually work toward—a better and more just society.
Author: Annie Lowrey
Publisher: Crown
ISBN: 1524758787
Category : Political Science
Languages : en
Pages : 274
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Book Description
A New York Times Book Review Editors' Choice Shortlisted for the 2018 FT & McKinsey Business Book of the Year Award A brilliantly reported, global look at universal basic income—a stipend given to every citizen—and why it might be necessary in an age of rising inequality, persistent poverty, and dazzling technology. Imagine if every month the government deposited $1,000 into your bank account, with nothing expected in return. It sounds crazy. But it has become one of the most influential and hotly debated policy ideas of our time. Futurists, radicals, libertarians, socialists, union representatives, feminists, conservatives, Bernie supporters, development economists, child-care workers, welfare recipients, and politicians from India to Finland to Canada to Mexico—all are talking about UBI. In this sparkling and provocative book, economics writer Annie Lowrey examines the UBI movement from many angles. She travels to Kenya to see how a UBI is lifting the poorest people on earth out of destitution, India to see how inefficient government programs are failing the poor, South Korea to interrogate UBI’s intellectual pedigree, and Silicon Valley to meet the tech titans financing UBI pilots in expectation of a world with advanced artificial intelligence and little need for human labor. Lowrey explores the potential of such a sweeping policy and the challenges the movement faces, among them contradictory aims, uncomfortable costs, and, most powerfully, the entrenched belief that no one should get something for nothing. In the end, she shows how this arcane policy has the potential to solve some of our most intractable economic problems, while offering a new vision of citizenship and a firmer foundation for our society in this age of turbulence and marvels.
