One, The Benefit and the Burden Tax Reform: Why We Need It and What It Will Take by Bruce Bartlett, focuses on individual reform.
It is also clear that compelling Defendant to adopt procedures catering to the religious or moral views of every taxpayer would significantly burden tax collection.
When is paying both more and a greater share of the total income tax burden a tax break?
But we want to do everything we can to relieve the tax burden on startups and small businesses, and as they grow, then their tax burden is going to grow accordingly.
Cutting corporate taxes offsets less than a third of carbon tax burden for households in the first three income quintiles, but more than offsets the carbon tax burden in the highest-income group.
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Tax expenditures raise your effective tax burden if you are not the beneficiary of any of this hidden government largesse, and reduce your tax burden if you are on the receiving end.
Due to the unfair tax burden, recent years have seen a steady stream of the city's productive residents migrating to surrounding communities where the tax burden is more evenly distributed and municipal services are consequently better.
Both men are cutting corporate tax rates while raising the overall burden of tax on business.
The top 50 markets are ranked two ways: by overall travel tax burden (general sales tax and travel-related taxes combined), and by travel-related taxes only.
To try to get a sense of what such a levy would do to the tax burden across incomes, the Tax Policy Center analyzed a generic consumption tax designed to replace most federal taxes.
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Ministers know they need to switch the burden of tax from fuel to direct charges such as motorway tolls or urban congestion charging, but fear voters' reaction.
The Budget appears to set up a debate between the parties over whether to implement two draconian years following the elections, and how to split the burden between tax rises and further spending cuts.
This is a very important distinction as the vast majority of Americans, including unfortunately most politicians and the vast majority of the news media, equate tax rates and changes in tax rates with directionally and proportionally equal changes in tax revenues (if you are the Federal Government) and total tax payment or tax burden (if you are the tax payer).
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One may also infer that with reduction in tax burden would also come a reduction in the features of the tax code.
If he wants to, however, he could increase the personal-tax burden without breaching his pledges by freezing personal allowances and scrapping tax reliefs.
Corporations have managed to lower their share of the tax burden over the years, but only by loading up on tax-deductible debt and tax accountants.
Exactly how these plans shift the tax burden is not obvious who gains from a corporate tax cut, for instance, depends on whether lower corporate taxes merely boost shareholders' returns or also bring higher wages.
Over the past 80 years, despite multiple movements in marginal rates up and down, the top 1% of earners paid an ever-increasing share of the total Federal income tax burden reaching its highest point at 40% after the Bush tax cuts and most recently representing 38.7% of total Federal income tax in 2009.
Rather, he tracks the tax burden from the unique--and some argue unfair--tax code treatment of mutual funds.
The report also proposes giving students more choice in where they go to school and shifting the tax burden away from property taxes, perhaps by broadening the state sales tax to include services.
In an ideal world the tax burden would be gradually shifted from income to consumption (including a carbon tax).
Following the House budget resolution would almost certainly shift more of the tax burden to low- and middle-income households and yield a less progressive tax system.
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If the corporate income tax is not repealed, the tax burden would be increased for many of the owners of businesses that pay corporate income tax, which would take assets from productive use in the business.
Not only has the tax burden risen from 22% of GDP in 1988 to 36% today, but the tax system is absurdly complex.
They found that, even with one form of rebate, this version of a VAT would impose a larger tax burden on low- and moderate-income households than an across-the-board income tax rate increase.
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In other words, because a progressive tax imposes most of the tax burden on those at the top, they have to earn a lot more just to pay the tax.
This would boost productivity by making the tax code more efficient, while shifting more of the tax burden to the rich who now benefit disproportionately from such exemptions and account for Mr Buffett's sub-secretarial tax rate.
Yes, those factors would push up tax revenues (at least based on static revenue estimates), but the tax burden also is expected to climb because even modest economic growth slowly but surely pushes more and more people into higher tax brackets.
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