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The Value Added Tax

Hiromitsu Ishi

in The Japanese Tax System

Published in print:
2001
Published Online:
November 2003
ISBN:
9780199242566
eISBN:
9780191596452
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199242569.003.0015
Subject:
Economics and Finance, South and East Asia

The value‐added tax was finally introduced in Japan in April 1989, after long‐standing trial and error by the government. The whole picture of Japan's VAT must be clarified before and after its ... More


Fair Not Flat: How to Make the Tax System Better and Simpler

Edward J. McCaffery

Published in print:
2002
Published Online:
March 2013
ISBN:
9780226555607
eISBN:
9780226555669
Item type:
book
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226555669.001.0001
Subject:
Political Science, Political Economy

The current tax system is unfair. Some of the richest people in America pay no tax, while a huge share of the tax burden falls on the rest of us. A mere glance at the tax code confirms that it is far ... More


The World War II Origins of the Return-Based Mass Income Tax

Lawrence Zelenak

in Learning to Love Form 1040: Two Cheers for the Return-Based Mass Income Tax

Published in print:
2013
Published Online:
September 2013
ISBN:
9780226018928
eISBN:
9780226019086
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226019086.003.0005
Subject:
Law, Constitutional and Administrative Law

This chapter discusses the two wartime legislative decisions that resulted in the return-based mass income tax: (1) to finance the war with a mass income tax rather than a federal retail sales tax; ... More


Business-Level Consumption Taxes

Daniel S. Goldberg

in The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199948802
eISBN:
9780199345984
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199948802.003.0011
Subject:
Law, Constitutional and Administrative Law

This chapter discusses the methods by which a consumption tax could be enacted at the business level. The two places for imposing a consumption tax at the business level are at the point of sale and ... More


Tax Spending

Michael J. Graetz

in 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States

Published in print:
2008
Published Online:
October 2013
ISBN:
9780300122749
eISBN:
9780300150193
Item type:
chapter
Publisher:
Yale University Press
DOI:
10.12987/yale/9780300122749.003.0005
Subject:
Economics and Finance, Economic Systems

This chapter focuses on the subject of tax spending and value-added tax, revealing that value-added taxes are now imposed by all the other OECD countries and by nearly 150 countries worldwide. In the ... More


Learning to Love Form 1040: Two Cheers for the Return-Based Mass Income Tax

Lawrence Zelenak

Published in print:
2013
Published Online:
September 2013
ISBN:
9780226018928
eISBN:
9780226019086
Item type:
book
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226019086.001.0001
Subject:
Law, Constitutional and Administrative Law

No one likes paying taxes, much less the process of filing tax returns. For years, would-be reformers have advocated replacing the return-based mass income tax with a flat tax, federal sales tax, or ... More


The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform

Daniel S. Goldberg

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199948802
eISBN:
9780199345984
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199948802.001.0001
Subject:
Law, Constitutional and Administrative Law

The income tax is structurally flawed. As Part I of the book explains, some of the flaws are inherent in the income tax and some are self-inflicted. The income tax is needlessly complex, contains ... More


e-Tax Redux: Special Considerations

Daniel S. Goldberg

in The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199948802
eISBN:
9780199345984
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199948802.003.0015
Subject:
Law, Constitutional and Administrative Law

This chapter is a follow-up to the previous chapter, adding additional details and responding to anticipated objections that consumption tax detractors might make. Thus, the chapter discusses how ... More


The Road to Recovery

Mark Baldassare

in When Government Fails: The Orange County Bankruptcy

Published in print:
1998
Published Online:
March 2012
ISBN:
9780520214859
eISBN:
9780520921368
Item type:
chapter
Publisher:
University of California Press
DOI:
10.1525/california/9780520214859.003.0006
Subject:
Sociology, Social Research and Statistics

This chapter tells the amazing story of how Orange County was able to recover from the largest municipal bankruptcy in U.S. history in only eighteen months. It analyzes the reasons for the defeat of ... More


Other Issues for the Future: Churches’ Lobbying, Campaigning, and Sales Taxation

Edward A. Zelinsky

in Taxing the Church: Religion, Exemptions, Entanglement, and the Constitution

Published in print:
2017
Published Online:
October 2017
ISBN:
9780190853952
eISBN:
9780190853983
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190853952.003.0007
Subject:
Law, Constitutional and Administrative Law

This chapter addresses another continuing controversy, the Internal Revenue Code’s restrictions on the political activity of churches. In this context also, there are contestable trade-offs among ... More


Taxing Consumption

William G. Gale

in Fiscal Therapy: Balancing Today's Needs with Tomorrow's Obligations

Published in print:
2019
Published Online:
April 2019
ISBN:
9780190645410
eISBN:
9780190939175
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190645410.003.0014
Subject:
Economics and Finance, Public and Welfare, Economic Systems

Since the United States needs more revenue than it can generate just by raising existing taxes, policymakers need to think about new taxes, starting with a broad-based national consumption tax, as ... More


Protect American Workers from a Tax Increase

Michael J. Graetz

in 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States

Published in print:
2008
Published Online:
October 2013
ISBN:
9780300122749
eISBN:
9780300150193
Item type:
chapter
Publisher:
Yale University Press
DOI:
10.12987/yale/9780300122749.003.0010
Subject:
Economics and Finance, Economic Systems

This chapter presents arguments for protecting American workers from a tax increase. To avoid a significant shift in the tax burden away from those at the top down the income scale, it proposes to ... More


Human Rights and the Taxation of Menstrual Hygiene Products in an Unequal World

Bridget J. Crawford and Carla Spivack

in Tax, Inequality, and Human Rights

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190882228
eISBN:
9780190882266
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190882228.003.0021
Subject:
Law, Human Rights and Immigration

This chapter explores the gender biases embedded in facially neutral tax laws, focusing specifically on so-called “tampon taxes,” levies exacted on menstrual hygiene products. In most of the states ... More


Response to the Fiscal Emergency

Mark Baldassare

in When Government Fails: The Orange County Bankruptcy

Published in print:
1998
Published Online:
March 2012
ISBN:
9780520214859
eISBN:
9780520921368
Item type:
chapter
Publisher:
University of California Press
DOI:
10.1525/california/9780520214859.003.0005
Subject:
Sociology, Social Research and Statistics

This chapter looks at the response to the fiscal emergency in Orange County. It shows how the county government reshaped itself to overcome its fragmentation and how scores of local governments ... More


Comparing Average and Marginal Tax Rates under the FairTax and the Current System of Federal Taxation

Laurence J. Kotlikoff and David Rapson

in Fundamental Tax Reform: Issues, Choices, and Implications

Published in print:
2008
Published Online:
August 2013
ISBN:
9780262042475
eISBN:
9780262271707
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262042475.003.0026
Subject:
Economics and Finance, Econometrics

This chapter examines the changes in the effective tax rates on labor supply and on savings that would arise when the existing income tax is replaced with a specific consumption tax proposal. It ... More


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