Author: Chris Evans
Publisher:
ISBN: 9789041159762
Category : Law
Languages : en
Pages : 0
Book Description
Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences? Why is tax simplification so difficult to achieve? These, and related questions, lie at the core of this volume on tax simplification featuring chapters by leading tax experts around the world. The quest for simplicity è^' or at least some move towards simplification è^' has been a fixation of governments and others for many years, but little appears to have been achieved. Tax simplification is the most widely quoted but the least widely observed of the usually stated goals of policy (equity and efficiency being the others). It has been used (and abused) as a primary justification for tax reform over the last century, and typically it is seen as è^-a good thingè^-- è^' to say that one is in favour of tax simplification is tantamount to stating that one is in favour of good as opposed to evil.
Tax Simplification
Author: Chris Evans
Publisher:
ISBN: 9789041159762
Category : Law
Languages : en
Pages : 0
Book Description
Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences? Why is tax simplification so difficult to achieve? These, and related questions, lie at the core of this volume on tax simplification featuring chapters by leading tax experts around the world. The quest for simplicity è^' or at least some move towards simplification è^' has been a fixation of governments and others for many years, but little appears to have been achieved. Tax simplification is the most widely quoted but the least widely observed of the usually stated goals of policy (equity and efficiency being the others). It has been used (and abused) as a primary justification for tax reform over the last century, and typically it is seen as è^-a good thingè^-- è^' to say that one is in favour of tax simplification is tantamount to stating that one is in favour of good as opposed to evil.
Publisher:
ISBN: 9789041159762
Category : Law
Languages : en
Pages : 0
Book Description
Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences? Why is tax simplification so difficult to achieve? These, and related questions, lie at the core of this volume on tax simplification featuring chapters by leading tax experts around the world. The quest for simplicity è^' or at least some move towards simplification è^' has been a fixation of governments and others for many years, but little appears to have been achieved. Tax simplification is the most widely quoted but the least widely observed of the usually stated goals of policy (equity and efficiency being the others). It has been used (and abused) as a primary justification for tax reform over the last century, and typically it is seen as è^-a good thingè^-- è^' to say that one is in favour of tax simplification is tantamount to stating that one is in favour of good as opposed to evil.
The Complexity of Tax Simplification
Author: Simon James
Publisher: Springer
ISBN: 1137478691
Category : Business & Economics
Languages : en
Pages : 286
Book Description
Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.
Publisher: Springer
ISBN: 1137478691
Category : Business & Economics
Languages : en
Pages : 286
Book Description
Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.
The Flat Tax
Author: Robert E. Hall
Publisher: Hoover Press
ISBN: 0817993134
Category : Political Science
Languages : en
Pages : 245
Book Description
This new and updated edition of The Flat Tax—called "the bible of the flat tax movement" by Forbes—explains what's wrong with our present tax system and offers a practical alternative. Hall and Rabushka set forth what many believe is the most fair, efficient, simple, and workable tax reform plan on the table: tax all income, once only, at a uniform rate of 19 percent.
Publisher: Hoover Press
ISBN: 0817993134
Category : Political Science
Languages : en
Pages : 245
Book Description
This new and updated edition of The Flat Tax—called "the bible of the flat tax movement" by Forbes—explains what's wrong with our present tax system and offers a practical alternative. Hall and Rabushka set forth what many believe is the most fair, efficient, simple, and workable tax reform plan on the table: tax all income, once only, at a uniform rate of 19 percent.
Issues in Simplification of the Income Tax Laws
Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 136
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 136
Book Description
Simplifying and Rationalizing the Federal Income Tax Law Applicable to Transfers in Divorce
Author: Deborah A. Geier
Publisher:
ISBN:
Category :
Languages : en
Pages : 118
Book Description
This 2002 article explores the tax consequences of transfers in divorce and suggests how the tax consequences can be both simplified and rationalized. This article was written as an quot;Academic Adviserquot; to the Joint Committee on Taxation in connection with a study mandated by Congress on the overall state of the Federal tax system (June 2000 through April 2001) and was first published at JOINT COMMITTEE ON TAXATION, STUDY OF THE OVERALL STATE OF THE FEDERAL TAX SYSTEM AND RECOMMENDATIONS FOR SIMPLIFICATION JCS-3-01, VOLUME III (ACADEMIC PAPERS), April, 2001, at 19.
Publisher:
ISBN:
Category :
Languages : en
Pages : 118
Book Description
This 2002 article explores the tax consequences of transfers in divorce and suggests how the tax consequences can be both simplified and rationalized. This article was written as an quot;Academic Adviserquot; to the Joint Committee on Taxation in connection with a study mandated by Congress on the overall state of the Federal tax system (June 2000 through April 2001) and was first published at JOINT COMMITTEE ON TAXATION, STUDY OF THE OVERALL STATE OF THE FEDERAL TAX SYSTEM AND RECOMMENDATIONS FOR SIMPLIFICATION JCS-3-01, VOLUME III (ACADEMIC PAPERS), April, 2001, at 19.
Written Proposals on Tax Simplification
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 1204
Book Description
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 1204
Book Description
Tax Law Simplification and Improvement Act of 1983
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 402
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 402
Book Description
United States Income Tax Law Simplified for Businessmen
Author: Ferdinand Adolphus Wyman
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 224
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 224
Book Description
First in Series on Tax Code Simplification
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 136
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 136
Book Description
Flat Tax Revolution
Author: Steve Forbes
Publisher: Regnery Publishing
ISBN: 0895260409
Category : Business & Economics
Languages : en
Pages : 242
Book Description
The president of Forbes, Inc. presents his argument for a flat tax, suggesting that the new tax would be fair and efficient, with the new tax form being no bigger than a postcard and without any of the loopholes that currently exist.
Publisher: Regnery Publishing
ISBN: 0895260409
Category : Business & Economics
Languages : en
Pages : 242
Book Description
The president of Forbes, Inc. presents his argument for a flat tax, suggesting that the new tax would be fair and efficient, with the new tax form being no bigger than a postcard and without any of the loopholes that currently exist.