Major Tax Reform Options
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Major Tax Reform Options
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Author : United States. Congress. Senate. Committee on Finance
language : en
Publisher:
Release Date : 1984
Major Tax Reform Options written by United States. Congress. Senate. Committee on Finance 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.
China S Tax Reform Options
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Author : Trish Fulton
language : en
Publisher: World Scientific
Release Date : 1998-10-30
China S Tax Reform Options written by Trish Fulton and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-10-30 with Business & Economics categories.
China is now facing the challenge of designing and carrying out new reforms of its taxation system. This book covers a wide range of topics critical to China's future tax reform. Several prominent scholars and government officials have contributed papers which range from general tax issues to specific problem areas in tax policy design, implementation and legislation in China. The collaborative efforts between the Chinese and foreign scholars combine first hand knowledge of the current situation of China's tax reform with modern economic theory and methodology, and highlight key issues which are the focus of research on China's tax system today. Several papers also examine the linkages between tax reform and reforms in other areas in China, such as monetary and housing reforms, thus giving a more complete picture of the task ahead.
Simple Fair And Pro Growth
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Author : United States. President's Advisory Panel on Federal Tax Reform
language : en
Publisher:
Release Date : 2006
Simple Fair And Pro Growth written by United States. President's Advisory Panel on Federal Tax Reform and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Income tax categories.
The official account of the advisory panel formed by Presi-dent George W. Bush to identify major problems in the U.S.Federal Tax Code and to recommend options to make the codesimpler, fairer and more conducive to economic growth. Thepanel's report was submitted to U.S. Secretary of the Trea-sury John W. Snow on Nov. 1, 2005. Chaired by Connie MackIII, the panel recommended 2 reform options: the SimplifiedIncome Tax Plan & the Growth & Investment Tax Plan.
Provincial Tax Reforms
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Author : David W. Conklin
language : en
Publisher: IRPP
Release Date : 1990
Provincial Tax Reforms written by David W. Conklin and has been published by IRPP this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Business & Economics categories.
This publication is intended to provide for the non-specialist a fresh look at provincial tax reform options and opportunities. Part I begins with the basic principles of tax reform, considering alternative objectives and general options in tax design. Part II examines the current differences among provincial economic circumstances and the tax structures. Part III deals with the process and implications of federal tax reform, from the 1987 proposals to the GST draft legislation.
Corporate Income Tax System
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Author : Paul Giachetto
language : en
Publisher: Nova Science Publishers
Release Date : 2013
Corporate Income Tax System written by Paul Giachetto and has been published by Nova Science Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Corporations categories.
Many economists and policy-makers believe that the U.S. corporate tax system is in need of reform. There is, however, disagreement over why the corporate tax system needs to be reformed, and what specific policy measures should be included in a reform. To assist policy-makers in designing and evaluating corporate tax proposals, this book reviews the current U.S. corporate tax system; discusses economic factors that may be considered in the corporate tax reform debate; and presents corporate tax reform policy options, including a brief discussion of current corporate tax reform proposals. The current U.S. corporate income tax system generally taxes corporate income at a rate of 35%. This tax is applied to income earned domestically and abroad, although taxes on certain income earned abroad can be deferred indefinitely if that income remains overseas. The U.S. corporate tax system also contains a number of deductions, exemptions, deferrals, and tax credits, often referred to as tax expenditures. Collectively, these provisions reduce the effective tax rate paid by many U.S. corporations below the 35% statutory rate. In 2011, the sum of all corporate tax expenditures was $158.8 billion.
The Corporate Income Tax System
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Author : Mark P. Keightley
language : en
Publisher: Createspace Independent Publishing Platform
Release Date : 2012-10-22
The Corporate Income Tax System written by Mark P. Keightley and has been published by Createspace Independent Publishing Platform this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-10-22 with Business & Economics categories.
Many economists and policymakers believe that the U.S. corporate tax system is in need of reform. There is, however, disagreement over why the corporate tax system needs to be reformed, and what specific policy measures should be included in a reform. To assist policymakers in designing and evaluating corporate tax proposals, this report (1) briefly reviews the current U.S. corporate tax system; (2) discusses economic factors that may be considered in the corporate tax reform debate; and (3) presents corporate tax reform policy options, including a brief discussion of current corporate tax reform proposals. The current U.S. corporate income tax system generally taxes corporate income at a rate of 35%. This tax is applied to income earned domestically and abroad, although taxes on certain income earned abroad can be deferred indefinitely if that income remains overseas. The U.S. corporate tax system also contains a number of deductions, exemptions, deferrals, and tax credits, often referred to as "tax expenditures." Collectively, these provisions reduce the effective tax rate paid by many U.S. corporations below the 35% statutory rate. In 2011, the sum of all corporate tax expenditures was $158.8 billion. The significance of the corporate tax as a federal revenue source has declined over time. At its post-WWII peak in 1952, the corporate tax generated 32.1% of all federal tax revenue. In 2010, the corporate tax accounted for 8.9% of federal tax revenue. The decline in corporate revenues is a combination of decreasing effective tax rates, an increasing fraction of business activity that is being carried out by pass-through entities (particularly partnerships and S corporations, which are not subject to the corporate tax), and a decline in corporate sector profitability. A particular aspect of the corporate tax system that receives substantial attention is the 35% statutory corporate tax rate. Although the U.S. has the world's highest statutory corporate tax rate, the U.S. effective corporate tax rate is similar to the Organization for Economic Co-operation and Development (OECD) average. Further, the U.S. collects less in corporate tax revenue relative to Gross Domestic Production (GDP) (1.9% in 2009) than the average of other OECD countries (2.8% in 2009). This report discusses a number of economic considerations that may be made while evaluating various corporate tax reform proposals. These might include analyses of the likely effect on households of certain reforms (also known as incidence analysis). Policymakers might also want to consider how certain corporate tax provisions contribute to the allocation of economic resources, choosing policies that promote an efficient use of resources. Other goals of corporate tax reform may include designing a system that is simple to comply with and administer, while also promoting competitiveness of U.S. corporations. Commonly discussed corporate tax reforms include policies that would broaden the tax base (i.e., eliminate tax expenditures) to finance reduced corporate tax rates. Concerns that the U.S. corporate tax system inefficiently imposes a "double tax" on corporate income has led some to consider an integration of the corporate and individual tax systems. The treatment of pass-through income-business income not earned by C corporations-has also received considerable attention in tax reform debates. How the U.S. taxes income earned abroad, and the possibility of moving to a territorial tax system, have emerged as important issues. Both the Obama Administration and the House Committee on Ways and Means Chairman David Camp have released tax reform proposals that would change the current tax treatment of U.S. multinationals.
Options For Tax Reform
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Author : Richard B. Goode
language : en
Publisher:
Release Date : 1984
Options For Tax Reform written by Richard B. Goode and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1984 with Business & Economics categories.
The Challenges Of Tax Reform In A Global Economy
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Author : James Alm
language : en
Publisher: Springer Science & Business Media
Release Date : 2005-11-29
The Challenges Of Tax Reform In A Global Economy written by James Alm and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-11-29 with Business & Economics categories.
This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book’s general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.
Options For Tax Reform
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Author : Joseph A. Pechman
language : en
Publisher:
Release Date : 1984
Options For 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 1984 with Taxation categories.
Reforming Capital Income Taxation In Canada
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Author : James B. Davies
language : en
Publisher:
Release Date : 1987
Reforming Capital Income Taxation In Canada written by James B. Davies and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Business & Economics categories.
Presents two main options for capital tax reform in Canada: a lifetimeconsumption tax and a uniform tax through a comprehensive survey of thetheory and evidence on the likely effects of the altenrative tax reforms oneconomic welfare and the distribution of income. Addresses the current taxtreatment of capital income, defining and implementing major reform options, efficiency aspoects, tax treatment of capital income in an open economy, andtax treatment of human capital. Also includes a discussion of bequests.