Author : W. Elliot Brownlee
Publisher : Cambridge University Press
Page : 308 pages
File Size : 14,3 MB
Release : 2004-05-03
Category : Business & Economics
ISBN : 9780521545204
This brief survey is a comprehensive historical overview of the US federal tax system.
Author : Bruce Bartlett
Publisher : Simon and Schuster
Page : 354 pages
File Size : 34,45 MB
Release : 2012-01-24
Category : Business & Economics
ISBN : 1451646267
A thoughtful and surprising argument for American tax reform, arguably the most overdue political debate facing the nation, from one of the most respected political and economic thinkers, advisers, and writers of our time. THE UNITED STATES TAX CODE HAS UNDERGONE NO SERIOUS REFORM SINCE 1986. Since then, loopholes, exemptions, credits, and deductions have distorted its clarity, increased its inequity, and frustrated our ability to govern ourselves. By tracing the history of our own tax system and assessing the way other countries have solved similar problems, Bruce Bartlett explores the surprising answers to all these issues, giving a sense of the tax code’s many benefits—and its inevitable burdens. From one of the most respected political and economic thinkers, advisers, and writers of our time, The Benefit and the Burden is a thoughtful and surprising argument for American tax reform.
Author : Isaac William Martin
Publisher : Cambridge University Press
Page : 329 pages
File Size : 31,85 MB
Release : 2009-07-13
Category : Business & Economics
ISBN : 0521494273
This volume presents sixteen essays by comparative historical scholars who offer a survey of the new fiscal sociology.
Author : CCH Canadian Limited
Publisher : Don Mills, Ont. : CCH Canadian
Page : 358 pages
File Size : 16,24 MB
Release : 1987
Category : Corporations
ISBN :
The 1987 tax reform package considered.
Author :
Publisher :
Page : 20 pages
File Size : 21,43 MB
Release : 1990
Category : Income tax deductions for medical expenses
ISBN :
Author : Mr.David Edwin Wynn Owen
Publisher : International Monetary Fund
Page : 196 pages
File Size : 37,70 MB
Release : 2003-09-09
Category : Business & Economics
ISBN : 9781589062078
Russia Rebounds analyzes Russia’s dramatic economic recovery since the country’s 1998 financial crisis, emphasizing macroeconomic issues and fiscal and banking sector reforms. The crisis was a massive shock to the system and a considerable surprise to both Russians and foreign investors, who a year before had come to think that the worst of the transition from a centrally planned to a market economy was over. Macroeconomic performance since the crisis has been impressive. The book assesses the contribution of various factors underlying this recovery and highlights key policy challenges to ensure its sustainability.
Author : Canada. Department of Finance
Publisher :
Page : 44 pages
File Size : 19,85 MB
Release : 1997
Category : Budget
ISBN :
Author : Richard F. Hamm
Publisher : Univ of North Carolina Press
Page : 356 pages
File Size : 15,99 MB
Release : 1995
Category : History
ISBN : 9780807844939
Richard Hamm examines prohibitionists' struggle for reform from the late nineteenth century to their great victory in securing passage of the Eighteenth Amendment. Because the prohibition movement was a quintessential reform effort, Hamm uses it as a case
Author : Bridget J. Crawford
Publisher : Cambridge University Press
Page : 399 pages
File Size : 31,68 MB
Release : 2009-06-22
Category : Law
ISBN : 1139477455
Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impacts tax laws have on historically disempowered groups. This volume, assembled by two law professors who work in the field, is an accessible introduction to this new and growing body of scholarship. It is a resource not only for scholars and students in the fields of taxation and economics, but also for those who engage with critical race theory, feminist legal theory, queer theory, class-based analysis, and social justice generally. Tax is the one area of law that affects everyone in our society, and this book is crucial to understanding its impact.
Author : David Joulfaian
Publisher :
Page : 0 pages
File Size : 35,17 MB
Release : 2007
Category :
ISBN :
The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932. At its peak in fiscal year 1999, it raised $4.6 billion in revenues, before the recent phased-in tax rate reductions ushered by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) took effect. It is noteworthy that the gift tax was first enacted as a protective measure to minimize estate and income tax avoidance, and not for its direct revenue yield. Similarly, EGTRRA, while phasing out the estate tax, retained the gift tax for the very same reasons. Unlike the estate tax which faces an uncertain future, the gift tax is little affected by recent legislative proposals and will remain part of the tax code for the foreseeable future. Nevertheless, the gift tax has been the subject of little scrutiny and studies of its economic implications are rare. This paper is an attempt to fill this void. It traces the evolution of the gift tax since its inception, and sketches out the structure of the tax and its complex interactions with the income and estate taxes. The paper also provides an overview of the direct fiscal contribution of the gift tax, and traces the number of taxpayers over time as well as their attributes. It concludes with a discussion of the behavioral effects of the gift tax and a review of the scant literature. These include empirical evidence on the choice between gifts and bequests, timing of gifts, and compliance among others.
