Tax Reform


 Tax Reform
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Fundamental Tax Reform


Fundamental Tax Reform
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Author : John W. Diamond
language : en
Publisher: MIT Press
Release Date : 2008

Fundamental Tax Reform written by John W. Diamond and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.


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



Tax Reform In Developing Countries


Tax Reform In Developing Countries
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Author : Malcolm Gillis
language : en
Publisher: Duke University Press
Release Date : 1989

Tax Reform In Developing Countries written by Malcolm Gillis and has been published by Duke University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Business & Economics categories.


This volume presents the work of experts on the tax reform in several developing countries, from the restructuring of the economy of post-war Japan to the 1986 reforms in Jamaica. This study is based on the conference convened by the Center for International Development Research of the Institute of Policy Sciences at Duke University in April 1988.



Tax Reform In Open Economies


Tax Reform In Open Economies
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Author : Iris Claus
language : en
Publisher: Edward Elgar Publishing
Release Date : 2010-01-01

Tax Reform In Open Economies written by Iris Claus and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-01-01 with Business & Economics categories.


This book brings together research from some of the world s leading tax economists to discuss appropriate directions for tax reform in small open economies. The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sørensen and Zodrow) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest taxation research. In addressing this issue, they review recent advances in both the theoretical and empirical tax literature and reform evidence from individual countries. Topics covered include the impact of taxes on economic performance; international and corporate taxation; personal tax and welfare systems; environmental taxation; and country-specific tax reform experiences. Bringing together leading international experts to explore specific policy reforms, this book will prove essential reading for academics and researchers of public economics, fiscal policy and tax reform. It will also be warmly welcomed both by undergraduate and graduate students of public economics or the economics of taxation, as well as policymakers and government officials working in the area of tax policy.



Corporate Tax Reform From Income To Cash Flow Taxes


Corporate Tax Reform From Income To Cash Flow Taxes
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Author : Benjamin Carton
language : en
Publisher: International Monetary Fund
Release Date : 2019-01-16

Corporate Tax Reform From Income To Cash Flow Taxes written by Benjamin Carton and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-01-16 with Business & Economics categories.


This paper uses a multi-region, forward-looking, DSGE model to estimate the macroeconomic impact of a tax reform that replaces a corporate income tax (CIT) with a destination-based cash-flow tax (DBCFT). Two key channels are at play. The first channel is the shift from an income tax to a cash-flow tax. This channel induces the corporate sector to invest more, boosting long-run potential output, GDP and consumption, but crowding out consumption in the short run as households save to build up the capital stock. The second channel is the shift from a taxable base that comprises domestic and foreign revenues, to one where only domestic revenues enter. This leads to an appreciation of the currency to offset the competitiveness boost afforded by the tax and maintain domestic investment-saving equilibrium. The paper demonstrates that spillover effects from the tax reform are positive in the long run as other countries’ exports benefit from additional investment in the country undertaking the reform and other countries’ domestic demand benefits from improved terms of trade. The paper also shows that there are substantial benefits when all countries undertake the reform. Finally, the paper demonstrates that in the presence of financial frictions, corporate debt declines under the tax reform as firms are no longer able to deduct interest expenses from their profits. In this case, the tax shifting results in an increase in the corporate risk premia, a near-term decline in output, and a smaller long-run increase in GDP.



Tax Reform


Tax Reform
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Author : James John Jurinski
language : en
Publisher: Bloomsbury Publishing USA
Release Date : 2012-04-13

Tax Reform written by James John Jurinski and has been published by Bloomsbury Publishing USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-04-13 with Business & Economics categories.


An authoritative but accessible reference, this book enables anyone to truly understand both the background and operation of the U.S. tax system and current tax reform proposals. Dissatisfaction with high taxes is literally an American tradition; indeed, the American Revolution that led to the founding of the United States started as a tax revolt. Today, widespread displeasure with our tax system continues, as demonstrated by the strong anti-tax position of the recent Tea Party movement. Tax Reform: A Reference Handbook, Second Edition introduces lay readers to taxes in general, the U.S. tax system in particular, and the issues involved in reforming the system. Details regarding past tax reform measures are provided to lend relevance and perspective to recent tax reform proposals, such as replacing the income tax (and the IRS) with a federal sales tax. The author stresses political rather than technical issues, and presents all viewpoints on this hotly debated topic fairly.



World Tax Reform


World Tax Reform
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Author : Joseph A. Pechman
language : en
Publisher:
Release Date : 1988

World Tax Reform written by Joseph A. Pechman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Business & Economics categories.




The Guatemalan Tax Reform


The Guatemalan Tax Reform
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Author : Roy Bahl
language : en
Publisher: Routledge
Release Date : 2018-05-04

The Guatemalan Tax Reform written by Roy Bahl and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-05-04 with Political Science categories.


This book describes the analysis that led to the reform of the Guatemalan tax system in 1992. It also describes the tax policy aspects to improve tax administration, budgeting and fiscal planning, and a training program in customs and tax administration.



Economic Effects Of Fundamental Tax Reform


Economic Effects Of Fundamental Tax Reform
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Author : Henry Aaron
language : en
Publisher: Brookings Institution Press
Release Date : 2010-12-01

Economic Effects Of Fundamental Tax Reform written by Henry Aaron and has been published by Brookings Institution Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-12-01 with Business & Economics categories.


The tax system profoundly affects countless aspects of private behavior. It is a powerful policy influence on the distribution of income and it is the one aspect of government that almost every citizen cannot avoid. With tax reform high on the political agenda, this book brings together studies of leading tax economists and lawyers to assess the various reform proposals and examine the effects of tax reform in several distinct areas. Together, these studies and comments on them present a balanced evaluation of professional opinion on the issues that will be critical in the tax reform debate. The book addresses annual and lifetime distributional effects, saving, investment, transitional problems, simplification, home ownership and housing prices, charitable groups, international taxation, financial intermediaries and insurance, labor supply, and health insurance. In addition to Henry Aaron and William Gale, the contributors include Alan Auerbach, University of California, Berkeley; David Bradford, Princeton University; Charles Clotfelter, Duke University; Eric Engen, Federal Reserve; Don Fullerton, University of Texas; Jon Gruber, Massachusetts Institute of Technology; Patric Hendershott, Ohio State; David Ling, University of Florida; Ronald Perlman, Covington & Burling; Diane Lim Rogers, Congressional Budget Office; John Karl Scholz, University of Wisconsin; Joel Slemrod, University of Michigan; and Robert Triest, University of California, Davis.



Tax Reform For Fairness Simplicity And Economic Growth Overview


Tax Reform For Fairness Simplicity And Economic Growth Overview
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Author : United States. Department of the Treasury. Office of the Secretary
language : en
Publisher:
Release Date : 1984

Tax Reform For Fairness Simplicity And Economic Growth Overview written by United States. Department of the Treasury. Office of the Secretary and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1984 with Income tax categories.




Fundamental Tax Reform And Border Tax Adjustments


Fundamental Tax Reform And Border Tax Adjustments
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Author : Gary Clyde Hufbauer
language : en
Publisher: Peterson Institute
Release Date : 1996

Fundamental Tax Reform And Border Tax Adjustments written by Gary Clyde Hufbauer and has been published by Peterson Institute this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Business & Economics categories.