Book Description
Efforts to raise compliance would have a negative impact on economic growth, individual freedom, and the burden of tax compliance.
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Page : 0 pages
File Size : 43,24 MB
Release : 2007
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Efforts to raise compliance would have a negative impact on economic growth, individual freedom, and the burden of tax compliance.
Author : Ms.Katherine Baer
Publisher : International Monetary Fund
Page : 37 pages
File Size : 25,93 MB
Release : 1997-03-01
Category : Business & Economics
ISBN : 1451980396
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
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Page : 572 pages
File Size : 26,59 MB
Release : 2009
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Author : United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and IRS Oversight
Publisher :
Page : 532 pages
File Size : 25,53 MB
Release : 2006
Category : Business & Economics
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Page : 170 pages
File Size : 33,94 MB
Release : 2003
Category : Economic forecasting
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Author : Joel Slemrod
Publisher : MIT Press
Page : 397 pages
File Size : 21,37 MB
Release : 2008-02-08
Category : Business & Economics
ISBN : 026226482X
The fourth edition of a popular guide to the key issues in tax reform, discussing the current system and alternative proposals clearly and without a political agenda. As Albert Einstein may or may not have said, "The hardest thing in the world to understand is the income tax." Indeed, to follow the debate over tax reform, the interested citizen is forced to choose between misleading sound bites and academic treatises. Taxing Ourselves bridges the gap between the two by discussing the key issues clearly and without a political agenda: Should the federal income tax be replaced with a flat tax or sales tax? Should it be left in place and reformed? Can tax cuts stimulate the economy, or will higher deficits undermine any economic benefit? Authors and tax policy experts Joel Slemrod and Jon Bakija lay out in accessible language what is known and not known about how taxes affect the economy, offer guidelines for evaluating tax systems, and provide enough information to assess both the current income tax system and the leading proposals to reform or replace it (including the flat tax and the consumption tax). The fourth edition of this popular guide has been extensively revised to incorporate the latest information, covering such recent developments as the Bush administration's tax cuts (which expire in 2011) and the alternatives proposed by the President's Advisory Panel on Federal Tax Reform. Slemrod and Bakija provide us with the knowledge and the tools—including an invaluable voter's guide to the tax policy debate—to make our own informed choices about how we should tax ourselves.
Author : Martha Fineman
Publisher : Oxford University Press, USA
Page : 333 pages
File Size : 44,6 MB
Release : 1997
Category : Feminism
ISBN : 0195096290
Drawing on a striking array of sources, this book presents a collection of essays by leading scholars and activists that explore how the media represents and constructs gender, law, and feminism. Topics include hate radio, Anita Hill, popular women's magazines, and the portrayal of women in film and television.
Author : OECD
Publisher : OECD Publishing
Page : 110 pages
File Size : 48,66 MB
Release : 2013-07-29
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ISBN : 9264200851
This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries.
Author : Ernesto Crivelli
Publisher : International Monetary Fund
Page : 30 pages
File Size : 41,73 MB
Release : 2015-05-29
Category : Business & Economics
ISBN : 1513567624
International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS’). But while there is considerable empirical evidence for advanced countries on the cross-country fiscal externalities at the heart of these issues, there is almost none for developing countries. This paper uses panel data for 173 countries over 33 years to explore their magnitude and nature, focusing particularly on developing countries and applying a new method to distinguish between spillover effects through real decisions and through avoidance —and quantify the revenue impact of the latter. The results suggest that spillover effects on the tax base are if anything a greater concern for developing countries than for advanced—and a significant one.
Author : National Research Council
Publisher : National Academies Press
Page : 368 pages
File Size : 44,38 MB
Release : 1999-11-30
Category : Education
ISBN : 0309172888
The United States annually spends over $300 billion on public elementary and secondary education. As the nation enters the 21st century, it faces a major challenge: how best to tie this financial investment to the goal of high levels of achievement for all students. In addition, policymakers want assurance that education dollars are being raised and used in the most efficient and effective possible ways. The book covers such topics as: Legal and legislative efforts to reduce spending and achievement gaps. The shift from "equity" to "adequacy" as a new standard for determining fairness in education spending. The debate and the evidence over the productivity of American schools. Strategies for using school finance in support of broader reforms aimed at raising student achievement. This book contains a comprehensive review of the theory and practice of financing public schools by federal, state, and local governments in the United States. It distills the best available knowledge about the fairness and productivity of expenditures on education and assesses options for changing the finance system.