Corporate Income Taxes under Pressure
Title | Corporate Income Taxes under Pressure PDF eBook |
Author | Ruud A. de Mooij |
Publisher | International Monetary Fund |
Pages | 388 |
Release | 2021-02-26 |
Genre | Business & Economics |
ISBN | 1513511777 |
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Economic Effects of Fundamental Tax Reform
Title | Economic Effects of Fundamental Tax Reform PDF eBook |
Author | Henry Aaron |
Publisher | Brookings Institution Press |
Pages | 544 |
Release | 2010-12-01 |
Genre | Business & Economics |
ISBN | 9780815707295 |
The tax system profoundly affects countless aspects of private behavior. It is a powerful policy influence on the distribution of income and it is the one aspect of government that almost every citizen cannot avoid. With tax reform high on the political agenda, this book brings together studies of leading tax economists and lawyers to assess the various reform proposals and examine the effects of tax reform in several distinct areas. Together, these studies and comments on them present a balanced evaluation of professional opinion on the issues that will be critical in the tax reform debate. The book addresses annual and lifetime distributional effects, saving, investment, transitional problems, simplification, home ownership and housing prices, charitable groups, international taxation, financial intermediaries and insurance, labor supply, and health insurance. In addition to Henry Aaron and William Gale, the contributors include Alan Auerbach, University of California, Berkeley; David Bradford, Princeton University; Charles Clotfelter, Duke University; Eric Engen, Federal Reserve; Don Fullerton, University of Texas; Jon Gruber, Massachusetts Institute of Technology; Patric Hendershott, Ohio State; David Ling, University of Florida; Ronald Perlman, Covington & Burling; Diane Lim Rogers, Congressional Budget Office; John Karl Scholz, University of Wisconsin; Joel Slemrod, University of Michigan; and Robert Triest, University of California, Davis.
Fundamental Tax Reform
Title | Fundamental Tax Reform PDF eBook |
Author | John W. Diamond |
Publisher | MIT Press |
Pages | 567 |
Release | 2008 |
Genre | Business & Economics |
ISBN | 0262042479 |
Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.
Progressive Consumption Taxation
Title | Progressive Consumption Taxation PDF eBook |
Author | Robert Carroll |
Publisher | Rowman & Littlefield |
Pages | 224 |
Release | 2012 |
Genre | Business & Economics |
ISBN | 0844743941 |
The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income tax system be completely replaced by a progressive consumption tax. They argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States and outline concrete proposals for the X tax's treatment of numerous specific economic issues.
Fundamental Tax Reform and Border Tax Adjustments
Title | Fundamental Tax Reform and Border Tax Adjustments PDF eBook |
Author | Gary Clyde Hufbauer |
Publisher | Peterson Institute |
Pages | 120 |
Release | 1996 |
Genre | Business & Economics |
ISBN |
Fundamental Issues in Consumption Taxation
Title | Fundamental Issues in Consumption Taxation PDF eBook |
Author | David F. Bradford |
Publisher | American Enterprise Institute |
Pages | 68 |
Release | 1996 |
Genre | Business & Economics |
ISBN | 9780844770680 |
David F. Bradford discusses key concepts in consumption and income taxes and identifies the problems of a transition to a consumption-based system. He addresses how such a transition would affect interest rates and shows how price changes would alter the distribution of gains and losses.
Blueprints for Basic Tax Reform
Title | Blueprints for Basic Tax Reform PDF eBook |
Author | United States. Department of the Treasury |
Publisher | |
Pages | 258 |
Release | 1977 |
Genre | Electronic government information |
ISBN |