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Author: United States. Congress. Senate. Committee on Small Business
Publisher:
ISBN:
Category : Small business
Languages : en
Pages : 328
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Book Description
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 1204
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Book Description
Author: United States. Congress. Senate. Committee on Small Business
Publisher:
ISBN:
Category : Small business
Languages : en
Pages : 328
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Book Description
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 454
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Book Description
Author:
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 92
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Book Description
Author: Research Institute of America, inc
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 8
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Book Description
Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 320
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Book Description
Author: Glenn M. Walker
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 34
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Book Description
Author: Joseph M. Dodge
Publisher:
ISBN:
Category :
Languages : en
Pages : 53
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Book Description
This paper proposes various moves for simplification of the task of computing the tax base under the individual income tax, with a principal view of making the income tax capable of compliance by “ordinary” individuals without the aid of tax preparation software or outside assistance. Another aim of simplification is to render taxpayers' perception of it as being internally coherent, and not as a Christmas tree showering an array of goodies (and baddies) to the highest (and lowest) bidders. Simplification is offered here as a “good government” project.Some of the proposals are tied to commonly-circulated “tax reform” proposals, and others are not. The proposals are too numerous to list in this abstract, but include the following: (1) simplifying the computation of taxable income, (2) reconstituting low-income tax credits, (3) eliminating various personal deductions while also eliminating various back-handed itemized deduction cut-down rules, (4) adding various rules for the purpose of eliminating fact-intensive controversies, (5) simplifying accounting for residence-related income production (mainly by eliminating depreciation), (6) eliminating spurious COD income, (7) eliminating the distinction between alimony and child support, (8) simplifying (cash) accounting for small business, (9) mandating GAAP accounting for C corporations, (10) simplifying the income taxation of certain estates, (11) treating all inter vivos trusts as grantor trusts, (12) proposing a portfolio approach to publicly traded investments, (13) proposing a single-rate system for all individual taxpayers, (14) noting various ways of simplifying the capital gains apparatus, (15) taxing all personal injury recoveries, (16) simplifying and rationalizing the law relating to deferred compensation, (17) requiring pass-through taxation of nonpublic business entities, (18) disallowing the interest deduction for C corporations, (19) repealing the E & P apparatus, and (20) eliminating § 911, as well as proposing numerous items of a more technical nature.
Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 200
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Book Description
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.
