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Full-Text Articles in Law
Repeal Of The Irc Section 199 Domestic Production Deduction, Jasmine Wu Ting
Repeal Of The Irc Section 199 Domestic Production Deduction, Jasmine Wu Ting
The Contemporary Tax Journal
No abstract provided.
Repeal Of Federal Telephone Excise Tax, Sandra Peters
Repeal Of Federal Telephone Excise Tax, Sandra Peters
The Contemporary Tax Journal
No abstract provided.
E Tax: The Flat Tax As An Electronic Credit Vat, Daniel S. Goldberg
E Tax: The Flat Tax As An Electronic Credit Vat, Daniel S. Goldberg
Daniel S. Goldberg
The article builds on the Hall-Rabushka Flat Tax and proposes a consumption tax called the “E Tax,” which is an electronically collected credit invoice VAT. The Hall-Rabushka Flat Tax is a two-tier consumption tax that is based on a subtraction method VAT. The Hall-Rabushka nuance, however, allows a deduction for wages as if they were purchases of materials by the employer. Wage earners would be taxed on those wages at rates that could be set as graduated or flat, with or without a zero rate or bracket amount and with or without personal exemptions and deductions. Hall and Rabushka proposed …
The Aches And Pains Of Transition To A Consumption Tax: Can We Get There From Here?, Daniel S. Goldberg
The Aches And Pains Of Transition To A Consumption Tax: Can We Get There From Here?, Daniel S. Goldberg
Daniel S. Goldberg
This article discusses probably the most significant obstacle to the adoption of a consumption tax: the negative effects on existing wealth that the transition from the income tax to most forms of a consumption tax would have. The Congressional Budget Office in its 1997 study posed the question, “How to Get There from Here.” The difficulty with transition and the changes in the tax law since the CBO study, however, prompt the more basic question: “Can we get there from here?” This article deals with this question by examining the effects of transition on existing wealth under a variety of …
Winter 2011 ~ Volume 1, Issue 1 (Inaugural Issue)
Winter 2011 ~ Volume 1, Issue 1 (Inaugural Issue)
The Contemporary Tax Journal
No abstract provided.
Increasing The Gasoline Excise Tax
A Standard Home Office Deduction, Karen Connolly
A Standard Home Office Deduction, Karen Connolly
The Contemporary Tax Journal
No abstract provided.