Tax simplification in the income tax
Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
Published: 1976
Total Pages: 32
ISBN-13:
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Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
Published: 1976
Total Pages: 32
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Congress. Joint Committee on Taxation
Publisher:
Published: 1977
Total Pages: 138
ISBN-13:
DOWNLOAD EBOOKAuthor: Simon James
Publisher: Springer
Published: 2016-04-29
Total Pages: 286
ISBN-13: 1137478691
DOWNLOAD EBOOKSimplicity 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.
Author:
Publisher:
Published: 1983
Total Pages: 120
ISBN-13:
DOWNLOAD EBOOKAuthor: Chris Evans
Publisher:
Published: 2015
Total Pages: 0
ISBN-13: 9789041159762
DOWNLOAD EBOOKWhy 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.
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
Published: 1990
Total Pages: 1204
ISBN-13:
DOWNLOAD EBOOKAuthor: Robert E. Hall
Publisher: Hoover Press
Published: 2013-09-01
Total Pages: 245
ISBN-13: 0817993134
DOWNLOAD EBOOKThis 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.
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation
Publisher:
Published: 1992
Total Pages: 648
ISBN-13:
DOWNLOAD EBOOKAuthor: Charles H. Gustafson
Publisher:
Published: 1979
Total Pages: 608
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally
Publisher:
Published: 1979
Total Pages: 302
ISBN-13:
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