Income Tax At 100 Years
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Income Tax At 100 Years
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Author : Jinyan Li
language : en
Publisher:
Release Date : 2017-08
Income Tax At 100 Years written by Jinyan Li and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-08 with Income tax categories.
The End Of Cash The Income Tax And The Next 100 Years
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Author : Jeffrey H. Kahn
language : en
Publisher:
Release Date : 2014
The End Of Cash The Income Tax And The Next 100 Years written by Jeffrey H. Kahn and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
The income tax is technologically very similar to the way it was in its early years, and technological developments have been at the margins of the income tax and have not affected its core elements. Still, technological improvements have made third-party reporting and withholding more efficient, which has allowed these mechanisms to become more pervasively used. Technology has also made it easier for taxpayers to substantiate their activities. These changes have facilitated the evolution of the income tax from its original class tax to the mass tax it is today.While further technological advances might improve the federal income tax, it could have the opposite effect by paving the way towards its elimination. One particular type of technology -- payment systems -- has the potential either to fortify the income tax or to destroy it. Payment systems technology (e.g., electronic payment systems) could eventually shrink the cash economy down to an immaterial size and perhaps even make cash as obsolete as payphones. These developments would fortify the income tax by reducing the large part of the “tax gap” attributable to unreported cash income, which would result in increased fairness and efficiency, greater confidence in the tax system, and improved taxpayer morale. But payment systems technology, instead, could destroy the income tax by easing the transition from the income tax to a consumption tax.This essay, written for the Florida State University College of Law's symposium on the 100th anniversary of the federal income tax, examines the possible effects that moving to a cashless society would have on the federal tax system.
100 Years Of Income Tax
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Author : John Prebble QC
language : en
Publisher:
Release Date : 2015
100 Years Of Income Tax written by John Prebble QC and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
The passage of the Land and Income Assessment Act 1891 saw the introduction of income tax in New Zealand. Since then there have been many changes to the regime but none have softened the reputation of income tax law as being the most complicated and internally inconsistent of all laws. There are many reasons for this reputation. The article attempts to explain the inconsistency through reference to history and principle.
Foreword
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Author : Deborah Schenk
language : en
Publisher:
Release Date : 2015
Foreword written by Deborah Schenk and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
This paper was written as part of a Symposium that celebrated the 100th anniversary of the U.S. income tax. It served as the Foreword for an issue that collected the papers from that Symposium. It includes a brief history of the income tax as well as comments on the role of the corporate tax, international taxation, taxation and inequality, and politics and taxation.
Looking Forward At 100 Years
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Author : Miranda Stewart
language : en
Publisher:
Release Date : 2015
Looking Forward At 100 Years written by Miranda Stewart and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
In 2015, Australia's Commonwealth income tax reached its first century. The Income Tax Assessment Act No. 34 of 1915 and accompanying Income Tax Act No. 41 of 1915 were assented to on 13 September 1915, enacted “by the King's Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia” and effective for the fiscal year commencing 1 July 1915.The Tax and Transfer Policy Institute at the Crawford School of Public Policy, Australian National University, held a conference to commemorate the centenary of the federal income tax. The papers in this Special Issue were among those presented at the conference. They include papers discussing aspects of the history and development of the income tax and papers analysing policy goals and future reform.
Income Tax In South Africa
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Author : Johann Hattingh
language : en
Publisher:
Release Date : 2016
Income Tax In South Africa written by Johann Hattingh and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Income tax categories.
This book, marking the 2014 centenary of income tax in South Africa, presents historical research covering a range of topics. The authors begin with the international origins of income tax law and the transformation of old Dutch taxes into colonial income tax, and the role of General Smuts in the introduction of income tax in 1914. The struggle to find an appropriate means of taxing corporate profits of shareholders is shown to have continued for decades, and mining and fanning as main industry players in the South African economy receive special attention. The demise of cooperatives, the history of international tax treaties and the colonial influence also form part of the historical journey of this publication. An examination of the special qualities of leading judges of the time and their jurisprudence provides much food for thought. Policy debates such as whether South Africa should follow the source or the residence system of taxation, or introduce a land tax, rage today as they did in 1914. The impact of transformation since 1994, the need to entrench taxpayers' rights and to remove gender inequality, and the remarkable modernisation of SARS, all played an important part in the development of the South African tax system. A book about one hundred years of income tax would not be complete without some biographical notes on key personalities such as CJ Ingram KC, Aubrey Silke and David Meyerowitz SC. In recognising the conference held at the University of Cape Town to mark one hundred years of income tax in South Africa, the rise of the teaching of tax at UCT is presented in the form of an extract from the memoirs of Prof Leon Kritzinger.
Corporate Tax Reform Finally After 100 Years
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Author : George K. Yin
language : en
Publisher:
Release Date : 2014
Corporate Tax Reform Finally After 100 Years written by George K. Yin and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
Future increases to the top income tax rates for individuals and reductions to the corporate tax rate will invite the widespread use of C corporations as tax shelter vehicles, an old problem that has never been addressed successfully. The changes could even resurrect the need for the collapsible-corporation provision, described by the ALI as “characterized by a pathological degree of complexity, vagueness and uncertainty.”This short essay, to be included with a group of submissions for the Volcker Tax Reform panel, urges that the corporate tax be limited to public firms, with all non-public firms taxed under a passthrough tax system. In addition to preventing the tax shelter problem, the change would improve equity and efficiency by taxing the owners of all closely held firms in a more similar fashion, and allow for simplification and reform of the corporate tax. The proposed change would reverse a policy decision made exactly 100 years ago when the income taxation of the owners of corporations was impermissible. Although Congress may soon be forced to adopt income tax rates reminiscent of years prior to 1986, it need not and should not bring with that change the same impenetrable problems and failed solutions of that bygone era.
Symposium
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Author :
language : en
Publisher:
Release Date : 2013
Symposium written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Festschriften categories.
Artful Aussie Tax Dodger
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Author : Lex Fullarton
language : en
Publisher: Columbia University Press
Release Date : 2017-05-30
Artful Aussie Tax Dodger written by Lex Fullarton and has been published by Columbia University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-05-30 with Business & Economics categories.
In The Artful Aussie Tax Dodger, Lex Fullarton studies the impact of 100 years of taxation legislation in Australia, from 1915 to 2016. He finds that despite the lessons of a century of taxpayers and administrators' actions and reactions, old habits are hard to break. Driven by the winds of various political and social interests, Australia embarked on a century of tax reform from the moment when its first Income Tax Assessment Act was introduced. Fullarton discusses the oldest of tax planning entities, the British Trust, the introduction of Australia’s ‘reformed‘ consumption tax, its VAT, referred to as Goods and Services Tax, an analysis of tax avoidance schemes, and finally government taxation reform. This book looks at how Australia’s tax legislation was grounded, added to, avoided, and evolved, until it went ‘Back to the Future’. It is a collection of studies compiled from experience and research conducted over twenty years of involvement in taxation law in rural and remote Australia.
Income Inequality In America Conclusions From 100 Years Of Income Tax Data And Cross Country Comparisons
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Author : Noriel Campos
language : en
Publisher:
Release Date : 2020
Income Inequality In America Conclusions From 100 Years Of Income Tax Data And Cross Country Comparisons written by Noriel Campos and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
In 1913, taxation of income was permanently introduced in the United States. Other similarly developed countries soon followed suit. From there, income inequality in the United States dropped significantly, and the decline in Europe was even more dramatic. First, this paper considers the changes over time of the share of national income gained by the top 1% of income earners in seven countries going back to World War Two. A second analysis considers the impact that tax policy may have had on the share of income accruing to the top 1% of U.S. income earners between 1980 and 2014, a period that begins just before the largest tax cut in US history and saw major increases in income inequality in the US. The first analysis shows that income inequality began to rise in some countries in the last two decades of the twentieth century, notably the United States, United Kingdom and Australia. However, this wasn't the case in other countries, including France, Japan and the Netherlands. We also look at Norway, which has experienced a more unique path. The second analysis shows mixed findings for the impact of income tax policy and its progressivity on income inequality in the U.S. from 1980 and 2014.