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Senator Mccain's Corporate Tax Proposals A Critical Examination, Reuven S. Avi-Yonah Jan 2008

Senator Mccain's Corporate Tax Proposals A Critical Examination, Reuven S. Avi-Yonah

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Senator John McCain (R-AZ) has proposed two major changes to the corporate tax code: cutting the corporate tax rate from 35 percent to 25 percent and allowing corporations to deduct the full cost of investments in technology and equipment in the first year, an accounting process known as expensing. The first proposal aims to enhance U.S. economic competitiveness, create jobs, and increase wages. The second proposal aims in particular to boost capital expenditures and “reward investment in cutting-edge technologies.”1


Tax Filing Experiences And Withholding Preferences Of Low- And Moderate-Income Households Preliminary Evidence From A New Survey, Michael S. Barr, Jane Dokko Jan 2006

Tax Filing Experiences And Withholding Preferences Of Low- And Moderate-Income Households Preliminary Evidence From A New Survey, Michael S. Barr, Jane Dokko

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The United States Federal income tax code has an enormous potential to shape the economic and financial decisions of taxpaying households. Tax rates, compliance laws, and the withholding system create incentives, as do the methods by which the Treasury collects tax receipts and disburses tax refunds. The role of third party service providers in this incentive structure is less well understood, even though tax preparation firms play important roles in our tax system. Nationally, more than half of taxpayers use paid preparers to submit their tax returns. Low- and moderate-income (LMI) households are among those who use the paid tax ...


Principles That Should Govern In The Framing Of Tax Laws, Thomas M. Cooley Dec 1877

Principles That Should Govern In The Framing Of Tax Laws, Thomas M. Cooley

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"The foregoing paper was prepared for, and read before, the American Social Science Association, at its meeting in Cincinnati on April 22, 1878. It is not, as will be seen, a discussion of legal questions, but of questions in political economy. Still, at this time, when attention is very generally being directed to the principles of taxation, it will be found not wanting in practice interest to the legal profession." Professor Cooley takes on the problem of suitable and just taxation, a problem "forever demanding solution, but never solved." How do we set equitable rates based on personal valuation for ...