Most states have sales tax bases that miss two out of every three free throws.
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Before long, real reforms seem impossible to achieve with such narrow tax bases and high tax rates.
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Too many municipal administrations exist, with shaky tax bases, and indeed prefectures too.
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The bill would give local authorities incentives "to grow their tax bases" and decide how best to "manage their contribution" to public spending cuts, he said.
To the extent that lowering payroll taxes translates into a lowering of payment to Social Security, we ought to just fund it from other tax bases.
Consider that the real blame should really be with Congress for continuing to write legislation that chips away at corporate tax bases while providing no real opportunities for corporate growth.
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It is hard to imagine a way of financing councils which gives them much more independence than they now have, while compensating them for the differing sizes of their tax bases.
Many, such as Detroit's Coleman Young and Newark's Ken Gibson, are charged with the herculean task of reviving decaying urban centers with shrinking tax bases resulting from the "white flight" of residents and the decline of traditional businesses.
Members of the House Judiciary Subcommittee on Commercial and Administrative Law recently held a hearing on three of the bills, aimed at fixing the problem on behalf of state and local governments--which depend on sales taxes to support police, fire, and other crucial services--and calming fears about the negative effect of e-commerce on their tax bases.
Tax planning, like running bases, requires a degree of skill, a degree of luck and a good measure of diligence.
For the US tax system is based upon citizenship while everyone else bases it upon residence.
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Tax support and assistance are available on many military bases around the country as well as overseas.
Warburton said drivers would be paying some UK tax whatever their residential status because they had testing bases here and drove at the British Grand Prix.
With the fate of the estate tax uncertain at best, executors still have time to work out the bases for 2010 estates.
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