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It comes as no surprise to any observant person in this country that there is a wide disparity in our federal income tax treatment of persons who have differing incomes and financial resources. But while much has been written on tax law complexity and inefficiency, little or nothing has been...
Persistent link: https://www.econbiz.de/10014223715
This study presents comprehensive macroeconomic measures on the revenue from business taxation in Germany. A comparison of the tax base reported in tax statistics with the corporate income derived from national accounts gives hints to considerable tax base erosion. The high weight of reported...
Persistent link: https://www.econbiz.de/10009745916
Getting tax and transfer systems to efficiently deliver sufficient revenues to achieve macroeconomic targets, address goals in re-distribution and social welfare, encourage employment, accommodate business-competitiveness concerns and incorporate environmental issues is difficult. In Australia,...
Persistent link: https://www.econbiz.de/10011398824
The tax legislation commonly referred to as the Tax Cuts and Jobs Act (Public Law 115-97) came into effect in 2018. The new tax law was flawed in five important ways. First, the law generates large deficits that will reduce the ability of government to fund important priorities in the future;...
Persistent link: https://www.econbiz.de/10012849053
information that would help them make better investing decisions; business tax compliance and planning would become more uniform …
Persistent link: https://www.econbiz.de/10012855125
Current US proposals for destination-based corporate taxes that effectively combine a value-added tax (VAT) and a wage subsidy raise important policy questions for countries considering them, and for their trading partners. This tax/subsidy package would not create trade barriers or export...
Persistent link: https://www.econbiz.de/10012961910
upon this uncertainty in their reporting practices, such that tax compliance lags and the IRS has a difficult time … greater tax compliance. Put somewhat differently, in the Information Era in which we exist, it is simply no longer true that …
Persistent link: https://www.econbiz.de/10013290580
[EN] “Should I stay or should I go… ”? The implementation of the EU’s internal market, characterized in the Treaty on the functioning of the European Union ( TFUE) as ”an area without internal frontiers in which the free movement of goods, persons, services and capital is ensured”,...
Persistent link: https://www.econbiz.de/10013312935
[EN] “Should I stay or should I go… ”? The implementation of the EU’s internal market, characterized in the Treaty on the functioning of the European Union ( TFUE) as ”an area without internal frontiers in which the free movement of goods, persons, services and capital is ensured”,...
Persistent link: https://www.econbiz.de/10013312936
How do taxes in the financial sector affect economic outcomes? We analyze a simple general equilibrium model with financial intermediation. We formalize a trade-off between tax policies that burden the owners of banks and tax policies that burden households. We also study the implications of the...
Persistent link: https://www.econbiz.de/10010508592