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Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Financial instruments
Languages : en
Pages : 548
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Book Description
Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Financial instruments
Languages : en
Pages : 548
Get Book
Book Description
Author: United States Congress
Publisher: Createspace Independent Publishing Platform
ISBN: 9781978084698
Category :
Languages : en
Pages : 544
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Book Description
Tax reform and the tax treatment of financial products
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Insurance
Languages : en
Pages : 76
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Book Description
Author: Bruce Bartlett
Publisher: Simon and Schuster
ISBN: 1451646267
Category : Business & Economics
Languages : en
Pages : 288
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Book Description
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: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Financial instruments
Languages : en
Pages : 0
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Book Description
Author:
Publisher: DIANE Publishing
ISBN: 1428934391
Category :
Languages : en
Pages : 77
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Book Description
Author: Henry Aaron
Publisher: Brookings Institution Press
ISBN: 0815705514
Category : Business & Economics
Languages : en
Pages : 160
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Book Description
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.
Author: Benjamin Carton
Publisher: International Monetary Fund
ISBN: 1484395174
Category : Business & Economics
Languages : en
Pages : 34
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Book Description
This paper uses a multi-region, forward-looking, DSGE model to estimate the macroeconomic impact of a tax reform that replaces a corporate income tax (CIT) with a destination-based cash-flow tax (DBCFT). Two key channels are at play. The first channel is the shift from an income tax to a cash-flow tax. This channel induces the corporate sector to invest more, boosting long-run potential output, GDP and consumption, but crowding out consumption in the short run as households save to build up the capital stock. The second channel is the shift from a taxable base that comprises domestic and foreign revenues, to one where only domestic revenues enter. This leads to an appreciation of the currency to offset the competitiveness boost afforded by the tax and maintain domestic investment-saving equilibrium. The paper demonstrates that spillover effects from the tax reform are positive in the long run as other countries’ exports benefit from additional investment in the country undertaking the reform and other countries’ domestic demand benefits from improved terms of trade. The paper also shows that there are substantial benefits when all countries undertake the reform. Finally, the paper demonstrates that in the presence of financial frictions, corporate debt declines under the tax reform as firms are no longer able to deduct interest expenses from their profits. In this case, the tax shifting results in an increase in the corporate risk premia, a near-term decline in output, and a smaller long-run increase in GDP.
Author: Dale Weldeau Jorgenson
Publisher: Oxford University Press
ISBN: 9780198285939
Category : Business & Economics
Languages : en
Pages : 210
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Book Description
Introduction -- Taxation of income from capital -- The U.S. tax system -- Effective tax rates -- Summary and conclusion.
Author: Kevin A. Hassett
Publisher: American Enterprise Institute
ISBN: 9780844770864
Category : Business & Economics
Languages : en
Pages : 94
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Book Description
This book studies topics relating to fundamental tax reform. The topics include, among others, the effects of taxation on household saving, the effects of reducing taxes on individuals' work effort, issues in the taxation of financial services, and international issues in consumption taxation.
