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Simplifying Federal Taxes : The Advantages of Consumption-Based Taxation

Edwards, Chris - 2009

. Meanwhile, the congressional Joint Committee on Taxation released a 1,300-page study cataloging the excessive complexity of … national retail sales tax and the Hall-Rabushka flat tax, could dramatically simplify federal taxation. Those tax systems would … eliminate many of the most complex aspects of federal taxation, including depreciation accounting and capital gains taxation …

Persistent link: https://www.econbiz.de/10014204624

Frictions and taxpayer responses : evidence from bunching at personal tax thresholds

Adam, Stuart; Browne, James; Phillips, David; Roantree, … - 2017

We investigate bunching at personal tax thresholds over a 40-year period. At kinks, where the marginal tax rate rises, we find bunching among company owner-managers and the self-employed, but not those with only employment income. Notches, where the average rate rises, provide compelling...

Persistent link: https://www.econbiz.de/10011718847

Study to quantify and analyse the VAT gap in the EU-27 member states

Barbone, Luca; Belkindas, Misha V.; Bettendorf, Leon; … - 2013

This report presents and discusses the findings of the "Study to quantify and analyse the VAT Gap in the EU-27 Member States", conducted by CASE and CPB. The main aim of the study was to help better understand the recent trends in the field of VAT fraud and analyse determinants of VAT Gaps using...

Persistent link: https://www.econbiz.de/10010209017

2012 update report to the study to quantify and analyse the VAT gap in the EU-27 member states

Barbone, Luca; Bonch-Osmolovskiy, Mikhail; Poniatowski, … - 2014

This report provides estimates of the VAT Gap for 26 EU Member States for 2012, as well as revised estimates for the period 2009-2011. It is a follow-up to the report "Study to quantify and analyse the VAT Gap in the EU-27 Member States", published in September 2013. This update incorporates the...

Persistent link: https://www.econbiz.de/10010422931

Study to quantify and analyse the VAT Gap in the EU Member States : 2015 Report

Barbone, Luca; Bonch-Osmolovskiy, Mikhail; Poniatowski, … - 2015

This report provides estimates of the VAT Gap for 26 EU Member States for 2013, as well as revised estimates for the period 2009-2012. It is a follow-up to the report “Study to quantify and analyse the VAT Gap in the EU-27 Member Statess, published in September 2013 (hereafter: 2013 Report),...

Persistent link: https://www.econbiz.de/10011455906

Tax in the Final Frontier : A Theory of Interstellar Tax

Chodorow, Adam - 2009

In his pioneering 1978 article "The Theory of Interstellar Trade," Nobel Laureate Paul Krugman considered how interest charges on goods in transit between the stars should be computed. This article seeks to expand on Krugman's seminal work - and establish my claim to a Nobel Prize - by...

Persistent link: https://www.econbiz.de/10013153268

Allgemeine Steuerlehre

Homburg, Stefan - 2010 - 6., stark überarbeitete Aufl.

history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …

Persistent link: https://www.econbiz.de/10010372060

Partnership Allocations and Their Effects on Tax-Aware Fund Investors

Sosner, Nathan - 2019

Limited partnerships are attractive investment vehicles for investors because, as limited partners, investors cannot lose more than their invested capital despite the leverage of the partnership's portfolio. Consistent with this, the availability of tax losses to a limited partner is also more...

Persistent link: https://www.econbiz.de/10012900685

AI, Taxation, and Valuation

Soled, Jay A.; Thomas, Kathleen DeLaney - 2022

Virtually every tax system relies upon accurate asset valuations. In some cases, this is an easy identification exercise, and the exact fair market value of an asset is readily ascertainable. Often, however, the reverse is true, and ascertaining an asset’s fair market value yields, at best, a...

Persistent link: https://www.econbiz.de/10013290580

Substantive Tax Equity and Adjusting the Income Tax for Regional Cost of Living Differences

Rifkin, Dave - 2012

of this paper is that fairness is a goal of an income tax system. A system of taxation based upon fairness - i … transferability does not mean that money a uniform value. It is inequitable to apply a uniform system of taxation in different regions …

Persistent link: https://www.econbiz.de/10014216222