The Structure And Reform Of The U S Tax System

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The Structure And Reform Of The U S Tax System

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Author : Albert Ando
language : en
Publisher: MIT Press (MA)
Release Date : 1985

The Structure And Reform Of The U S Tax System written by Albert Ando and has been published by MIT Press (MA) this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Business & Economics categories.

Where the US tax system stands today, how it evolved, and how it should be changed.

Tax Reform 1969

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Author : United States. Congress. House. Committee on Ways and Means
language : en
Publisher:
Release Date : 1969

Tax Reform 1969 written by United States. Congress. House. Committee on Ways and Means and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1969 with Capital gains tax categories.

Considers H.R. 962 and general proposals and policy recommendations, to update and reform income tax provisions. Focuses on capital gains taxes, the so-called marriage tax, taxation as it affects the near poor, and tax loopholes.

Reform Of U S International Taxation

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Author : Jane G. Gravelle
language : en
Publisher: DIANE Publishing
Release Date : 2011-04

Reform Of U S International Taxation written by Jane G. Gravelle and has been published by DIANE Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-04 with Reference categories.

Is the current U.S. tax system for taxing U.S. international business the appropriate one for the modern era of globalized business operations, or should its basic structure be reformed? Contents of this report: The Current System and Possible Revisions; Neutrality, Efficiency, and Competitiveness; Assessing the Existing Tax System; Territorial Taxation: The Dividend Exemption Proposal; A Residence-Based System in Practice; President Obama's Proposals to Restrict Deferral and Cross-Crediting; Tax Havens: Issues and Policy Options; General Reforms of the Corporate Tax and Implications for International Tax Treatment. Charts and tables. This is a print on demand edition of an important, hard-to-find publication.

Assessing Tax Reform

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Author : Henry Aaron
language : en
Publisher: Brookings Institution Press
Release Date : 2010-12-01

Assessing 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.

Reform of the United States tax system has become a central political issue. Assessing Tax Reform is a concise, nontechnical book to help general readers and students understand the tax reform issues Congress is now debating. Henry Aaron and Harvey Galper lay out the major alternative proposals and analyze principles of taxation that can be used for judging them. They explore the issues surrounding a move to a comprehensive income tax, a cash-flow tax, and the value-added tax or other consumption-based taxes. They show the conflicts and opportunities resulting from large current government deficits and the move for tax reform. In addition to clarifying the problems that must be solved if large-scale, long-term reform is to be achieved, the authors describe alternative strategies for increasing revenues quickly. They also present their own program for a fair, efficient, and less complex tax structure. They conclude with an examination of the political pitfalls that continue to make any major improvements in the tax system hard to enact.

Understanding The Tax Reform Debate Background Criteria Questions

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Author :
language : en
Publisher: DIANE Publishing
Release Date : 2005

Understanding The Tax Reform Debate Background Criteria Questions written by and has been published by DIANE Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with categories.

Tax Subsidies And Tax Reforms

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Author : United States. Congress. Economic Joint Committee
language : en
Publisher:
Release Date : 1973

Tax Subsidies And Tax Reforms written by United States. Congress. Economic Joint Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1973 with categories.

Essays On Taxation

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Author :
language : en
Publisher:
Release Date : 1974

Essays On Taxation written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1974 with Taxation categories.

The collection of essays in the honor of Colin F. Stam dealing with fundamental issues of the taxation in the United States, such as: the tax structure, federal income tax and incentives, state and local taxes, tax simplification, tax authorities, tax legislation, international taxation and tax treaties with developing countries.

Reform Of U S International Taxation

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Author : David Brumbaugh
language : en
Publisher:
Release Date : 2007

Reform Of U S International Taxation written by David Brumbaugh and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Investments, Foreign categories.

A striking feature of the modern U.S. economy is its growing openness--its increased integration with the rest of the world. The attention of tax policymakers has recently been focused on the growing participation of U.S. firms in the international economy and the increased pressure that engagement places on the U.S. system for taxing overseas business. Is the current U.S. tax system for taxing U.S. international business the appropriate one for the modern era of globalized business operations, or should its basic structure be reformed? The current U.S. system for taxing international business is a hybrid. In part the system is based on a residence principle, applying U.S. taxes on a worldwide basis to U.S. firms while granting foreign tax credits to alleviate double taxation. The system, however, also permits U.S. firms to defer foreign-source income indefinitely -a feature that approaches a territorial tax jurisdiction. In keeping with its mixed structure, the system produces a patchwork of economic effects that depend on the location of foreign investment and the circumstances of the firm. Broadly, the system poses a tax incentive to invest in countries with low-tax rates of their own and a disincentive to invest in high-tax countries. In theory, U.S. investment should be skewed towards low-tax countries and away from high-tax locations. Evaluations of the current tax system vary, and so do prescriptions for reform. According to traditional economic analysis, world economic welfare is maximized by a system that applies the same tax burden to prospective (marginal) foreign and domestic investment so that taxes do not distort investment decisions. Such a system possesses "capital export neutrality," and could be accomplished by worldwide taxation applied to all foreign operations along with an unlimited foreign tax credit. In contrast, a system that maximizes national welfare-a system possessing "national neutrality"--Would impose a higher tax burden on foreign investment, thus permitting an overall disincentive for foreign investment. Such a system would impose worldwide taxation, but would permit only a deduction, and not a credit, for foreign taxes. A tax system based on territorial taxation would exempt overseas business investment from U.S. tax. In recent years, several proponents of territorial taxation have argued that changes in the world economy have rendered traditional prescriptions for international taxation obsolete, and instead prescribe territorial taxation as a means of maximizing both world and national economic welfare. For such a system to be neutral, however, capital would have to be completely immobile across locations. A case might be made that such a system is superior to the current hybrid system, but it is not clear that it is superior to other reforms, including not only a movement toward worldwide taxation by ending deferral, but also restricting deductions for costs associated with deferred income or restricting deferral and foreign tax credits for tax havens. This report will not be updated

Our Business Tax System

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Author : United States. Congress. Senate. Committee on Finance
language : en
Publisher:
Release Date : 2006

Our Business Tax System 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 2006 with Business & Economics categories.

The American Tax System

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Author : Barry J. Hershey
language : en
Publisher:
Release Date : 1984

The American Tax System written by Barry J. Hershey 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.