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The 1986 Act: Tax Reform's Finest Hour or Death Throes of the Income Tax? (Essays in Public Policy) ePub download

by Charles E. McLure Jr.

  • Author: Charles E. McLure Jr.
  • ISBN: 0817951725
  • ISBN13: 978-0817951726
  • ePub: 1386 kb | FB2: 1667 kb
  • Language: English
  • Category: Rules & Procedures
  • Publisher: Hoover Institution Press (August 1, 1988)
  • Pages: 21
  • Rating: 4.8/5
  • Votes: 153
  • Format: lrf lrf txt lit
The 1986 Act: Tax Reform's Finest Hour or Death Throes of the Income Tax? (Essays in Public Policy) ePub download

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Indicates why income tax is inevitably complicated and discusses why the 1986 Act is both more and less complicated than an income tax with a definition of taxable income even closer to the ideal . McLure, Charles E. Jr. Registered: Abstract

Indicates why income tax is inevitably complicated and discusses why the 1986 Act is both more and less complicated than an income tax with a definition of taxable income even closer to the ideal of real economic income. Registered: Abstract. Indicates why income tax is inevitably complicated and discusses why the 1986 Act is both more and less complicated than an income tax with a definition of taxable income even closer to the ideal of real economic income. J. 1988.

Many countries have undertaken major tax revisions in recent years. McLure, Charles . The 1986 Act: Tax Reform’s Finest Hour or Death Throes of the Income Tax? National Tax Journal, forthcoming. The old reform theme, broaden the base and lower the rates, has been translated into political results on a remarkable scale  . Moore, Schuyler . A Proposal to Reduce the Complexity of Tax Regulations, Tax Notes, December 14, 1987, 37(11), p. 1167.

December 9, 2009 History. The 1986 Act. Close.

The 1986 act - tax reforms finest hour or death throes of the income-tax national tax .

THE 1986 ACT - TAX REFORMS FINEST HOUR OR DEATH THROES OF THE INCOME-TAX NATIONAL TAX JOURNAL McLure, C. E. 1988; 41 (3): 303-315. View details for Web of Science ID A1988Q493200004. Tax competition - is whats good for the private goose also good for the public gander national tax journal mclure, C. 1986; 39 (3): 341-348. The elusive incidence of the corporate-income tax - the state case public finance quarterly mclure, C. 1981; 9 (4): 395-413. View details for Web of Science ID A1981MP71500002.

The Tax Reform Act of 1986: Tax Reform's Finest Hour or Death Throes of the Income Tax?" National Tax Journal, September 1988, 41(3), pp. 305-15. 11 Meade Committee Report. The structure and reform of direct taxation. Boston: Allen & Unwin, 1978. Using the Corporate Cash Flow Tax to Integrate Corporate and Personal Taxes," in Proceedings of the 83rd annual conference of the national tax association. Columbus, OH: National Tax Association-Tax Institute of America, 1991, pp. 19-26. Anti-Tax Crusaders Work for Big Shift.

The Tax Reform Act of 1986 (TRA) was passed by the 99th United States Congress and signed into law by President Ronald Reagan on October 22, 1986

The Tax Reform Act of 1986 (TRA) was passed by the 99th United States Congress and signed into law by President Ronald Reagan on October 22, 1986. The act was designed to simplify the federal income tax code and broaden the tax base by eliminating many tax deductions and tax shelters.

We find that the 1986 Tax Reform law reduces excess burden by 85 percent of our model's economy's present value of consumption. This efficiency gain reflects the Tax Reform's reduction in te tax wedges, particularly in those industries with significant noncorporate production.

The Tax Reform Act of 1986: Concentrated Costs, Diffuse Benefits-An Inversion of Public Choice. The historical evolution of the federal income tax fits the public choice paradigm. Each provision in the tax code benefits primarily a narrow interest

The Tax Reform Act of 1986: Concentrated Costs, Diffuse Benefits-An Inversion of Public Choice. Each provision in the tax code benefits primarily a narrow interest. Little incentive exists for anyone to represent such general interests as a broad-based, low-rate, simple tax system. The Tax Reform Act of 1986 inverted the public choice paradigm. The general interest, in the form of lower tax rates, prevailed over legions of special interests-which lost their prized deductions.

The 1986 act. tax reform's finest hour or death throes of the income tax? by Charles E. McLure. Published 1988 by Hoover Institution, Stanford University in Stanford, Calif.

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