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The Readability Of Instructions For Income Taxation In The Western States, Frank F. Urbancic, Ko Hsu
The Readability Of Instructions For Income Taxation In The Western States, Frank F. Urbancic, Ko Hsu
Mountain Plains Journal of Business and Technology
The taxation of individual income represents an important revenue source for many states. The taxes are determined by a self-assessed tax system from information that is the declaration of the taxpayer in an annual return. State taxation agencies facilitate compliance by furnishing individuals with the necessary forms and instruction materials needed to prepare the self-assessed tax return. This study reports on a readability assessment of the income tax instructions for states in the West. The results find improvements in the readability averages for tax instructions between 1990 and 2005, but in absolute terms the instructions for Western states are difficult …
Polygamy: Illegal Relationship, Legal Tax Shelter, Robin Boneck, Timothy Lewis
Polygamy: Illegal Relationship, Legal Tax Shelter, Robin Boneck, Timothy Lewis
Mountain Plains Journal of Business and Technology
The polygamist community in southern Utah has been the subject of investigations for welfare fraud, bank fraud, bigamy and crimes against children. Yet, there have been no publicized investigations regarding income tax avoidance. A common perception in southern Utah is that polygamists do not pay federal income taxes. This perception is supported by published income tax statistics. This article explores possible reasons the polygamist community, in general, is able to avoid taxation. The results of the research indicate that polygamists who are able to avoid taxes do so as a result of aggressive tax planning as applied to their unique …
An International Comparison Of Taxation Of Married Individuals: Is The "Marriage Tax" Unique To The United States?, Ralph Fritzsch, Neal Matthys, Arthur Andersen, Neal Vazante
An International Comparison Of Taxation Of Married Individuals: Is The "Marriage Tax" Unique To The United States?, Ralph Fritzsch, Neal Matthys, Arthur Andersen, Neal Vazante
Mountain Plains Journal of Business and Technology
The "marriage penalty" or "marriage tax" is a topic of considerable current interest. The purposes of this paper are to provide an explanation and brief example of the "marriage tax," a brief history of how it become part of the US tax code, and a comparison of how marital status affects tax liability in three other English speaking countries (Canada, England, and Australia) with progressive income taxes similar to the US.