Issues in Simplification of the Income Tax Laws

Issues in Simplification of the Income Tax Laws PDF Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 136

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Issues in Simplification of the Income Tax Laws

Issues in Simplification of the Income Tax Laws PDF Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 136

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Book Description


The Complexity of Tax Simplification

The Complexity of Tax Simplification PDF Author: Simon James
Publisher: Springer
ISBN: 1137478691
Category : Business & Economics
Languages : en
Pages : 286

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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.

Tax simplification in the income tax

Tax simplification in the income tax PDF Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 32

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First in Series on Tax Code Simplification

First in Series on Tax Code Simplification PDF Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 148

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Tax Revision Issues, 1976 (H.R. 10612): Tax simplification in the income tax

Tax Revision Issues, 1976 (H.R. 10612): Tax simplification in the income tax PDF Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 32

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Book Description


First in Series on Tax Code Simplification

First in Series on Tax Code Simplification PDF Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 136

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Book Description


Tax Simplification Proposals

Tax Simplification Proposals PDF Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 468

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Internet Tax Reform and Reduction Act of 2000, Internet Tax Simplification Act of 2000, and Fair and Equitable Interstate Tax Compact Simplification Act of 2000

Internet Tax Reform and Reduction Act of 2000, Internet Tax Simplification Act of 2000, and Fair and Equitable Interstate Tax Compact Simplification Act of 2000 PDF Author: United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 198

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Simplification of the Tax System

Simplification of the Tax System PDF Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher:
ISBN:
Category : Alternative minimum tax
Languages : en
Pages : 64

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Tax Simplification Bills

Tax Simplification Bills PDF Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 648

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Book Description