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Full-Text Articles in Law
Tax Policy For Post-Liberal Society: A Flat-Tax-Inspired Redefinition Of The Purpose And Ideal Structure Of A Progressive Income Tax, Charles R.T. O'Kelley
Tax Policy For Post-Liberal Society: A Flat-Tax-Inspired Redefinition Of The Purpose And Ideal Structure Of A Progressive Income Tax, Charles R.T. O'Kelley
Scholarly Works
A flat rate comprehensive federal income tax could be achieved by replacing graduated rates with a single rate that applies to all taxpayers, eliminating many currently available deductions and credits, and treating as taxable income types of economic gain presently excluded from the tax base. The fact that Congress is seriously considering such radical changes makes it appropriate for tax scholars to reconsider longheld beliefs about the ideal structure of an income tax. This Article analyzes the characteristics and underlying rationale of a progressive flat rate comprehensive income tax and reconsiders the nature and purpose of a progressive income tax. …
The Tax Expenditure Budget: A Typological Analysis, Jochen Winter
The Tax Expenditure Budget: A Typological Analysis, Jochen Winter
LLM Theses and Essays
The Tax Expenditure Budget has been part of the budgetary process for more than ten years. This study attempts to review the academic and administrative pros and cons. It focuses on the effect of the tax Expenditure Budget on tax legislation. Finally, it determines the role of the Tax Expenditure Budget in today’s fiscal policy.