The factors guiding recent tax reform efforts are different from those that influenced the debate in 1986, the last time the Internal Revenue Code received a major overhaul. The development of the ...
The debate over the tax reform framework released by Republican congressional leaders and the administration of President Donald Trump has rightly focused on the implications of its details — some ...
© Copyright Agri-Pulse Communications, Inc. ME: Professor, the current tax debate reminds me of your definition for a “fair” tax system--one that shifts the ...
You are able to gift 5 more articles this month. Anyone can access the link you share with no account required. Learn more. The biggest issue facing the Legislature this session will be dealing with ...
On 1 January 2018, provisions of the Personal Income Tax Act were amended in respect of, among other things, the settlement of revenue generating costs by so-called “authors” (Art. 22 Sec. 9 Sec. 9a, ...
However, the ten principles presented here apply to any tax system, whether national, state, county, or local. Because income taxes are more likely to violate these ten principles than taxes on other ...
The test of any tax plan is how well it measures up to the principles of sound tax policy: Does it promote neutrality? Does it simplify the tax code and make it more transparent? Does it make the ...
TimesMachine is an exclusive benefit for home delivery and digital subscribers. About the Archive This is a digitized version of an article from The Times’s print archive, before the start of online ...
It is clear that the rising inequality of wealth and income and how the wealthy should be taxed will be major issues in the political campaign. All the Republican candidates are committed to at least ...