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The Single Woman in Fiscal Discourse

Cordelia Beattie

in Medieval Single Women: The Politics of Social Classification in Late Medieval England

Published in print:
2007
Published Online:
September 2008
ISBN:
9780199283415
eISBN:
9780191712616
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199283415.003.0004
Subject:
History, British and Irish Medieval History

This chapter argues that nominative tax returns should not only be understood as pragmatic documents, which were created in response to a fiscal demand, but also as value-laden texts, which are ... 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


Living by the Benefit of Coales: The Anatomy of Industrial Society in Whickham

David Levine and Keith Wrightson

in The Making of an Industrial Society: Whickham 1560-1765

Published in print:
1991
Published Online:
March 2012
ISBN:
9780198200666
eISBN:
9780191674761
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198200666.003.0003
Subject:
History, British and Irish Early Modern History

In the century after 1563, the world of the copyholders of the manor of Whickham was utterly transformed by industrial development. Long before the mid-seventeenth century, however, most of the ... More


The Impact of Federal Tax Credits for Higher Education Expenses

Bridget Terry Long

in College Choices: The Economics of Where to Go, When to Go, and How to Pay for It

Published in print:
2004
Published Online:
February 2013
ISBN:
9780226355351
eISBN:
9780226355375
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226355375.003.0004
Subject:
Education, Higher and Further Education

This chapter examines the distribution and impact of the Hope Learning Credit (HLC) and Lifetime Learning Tax Credit (LLTC) on taxpayers, students, and institutions. By reviewing the literature and ... More


What’s So Special about a Return-Based Mass 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/9780226019086.003.0002
Subject:
Law, Constitutional and Administrative Law

This chapter describes three major consequences of the federal government's reliance on a highly visible return-based mass tax. First, the return-based income tax, coupled with inexact withholding, ... More


Tax Protests, Tax Resistance, and Tax Cheating

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/9780226019086.003.0003
Subject:
Law, Constitutional and Administrative Law

This chapter considers the return-based mass tax as a vehicle for not paying taxes, in the case of tax protesters and tax cheaters. Income tax has been used extensively as a vehicle for protests by ... More


Corporate Tax Privacy and Human Rights

Joshua D. Blank

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/9780190882228.003.0013
Subject:
Law, Human Rights and Immigration

This chapter examines the relationship of corporate tax privacy and tax compliance from a new vantage point, which is called the “intercorporate perspective.” In the United States, all tax returns ... More


Tax Returns and Fiscal Citizenship

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/9780226019086.003.0001
Subject:
Law, Constitutional and Administrative Law

This chapter sets out the book's purpose, which is to defend tax returns from a very different perspective. It argues that tax returns serve important purposes apart from accommodating high degrees ... More


Personal Names and the English Poor 1570–1700

Scott Smith-Bannister

in Names and Naming Patterns in England 1538–1700

Published in print:
1997
Published Online:
October 2011
ISBN:
9780198206637
eISBN:
9780191677250
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198206637.003.0005
Subject:
History, British and Irish Early Modern History, Social History

This chapter examines the names of the poor and the sources of those names in England in the period 1570 to 1700. It is based on two types of ... 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


Simplify, Simplify

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/9780226019086.003.0007
Subject:
Law, Constitutional and Administrative Law

This chapter urges Congress to simplify the substance of the tax law and the return-preparation process in order to enhance and preserve the benefits of return-based mass taxation. In particular, it ... More


Towards a Tax on Actual Returns

Aart Gerritsen and Floris T. Zoutman

in Tax by Design for the Netherlands

Published in print:
2021
Published Online:
January 2022
ISBN:
9780192855244
eISBN:
9780191945373
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780192855244.003.0002
Subject:
Economics and Finance, Financial Economics

The Netherlands currently taxes capital income on the basis of a presumptive rate of return and leaves the actual returns on capital untaxed. This means that the Netherlands effectively levies a ... More


Tax-Efficient Investing

Andrew Ang

in Asset Management: A Systematic Approach to Factor Investing

Published in print:
2014
Published Online:
August 2014
ISBN:
9780199959327
eISBN:
9780199382323
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199959327.003.0012
Subject:
Economics and Finance, Financial Economics

Tax-efficient asset management confronts investors with a traditional asset allocation problem—how much of each asset to hold—and also an asset location problem. The traditional asset allocation ... 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


Trends in the Distribution of Household Income, 1979–2010

Edward Harris and Frank Sammartino

in Measuring Economic Sustainability and Progress

Published in print:
2014
Published Online:
May 2015
ISBN:
9780226121338
eISBN:
9780226121475
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226121475.003.0008
Subject:
Economics and Finance, Macro- and Monetary Economics

Numerous studies have found that the distribution of income in the United States has become increasingly unequal—in particular, the share of income accruing to the highest-income households has ... More


ACE or CBIT for the Netherlands?: Stripping Rules!

Dirk Schindler and Hendrik Vrijburg

in Tax by Design for the Netherlands

Published in print:
2021
Published Online:
January 2022
ISBN:
9780192855244
eISBN:
9780191945373
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780192855244.003.0010
Subject:
Economics and Finance, Financial Economics

The traditional corporate tax regime creates costly distortions via a preference for debt over equity and possibilities to shift profits to low-tax countries. To overcome these problems, fundamental ... More


What Is the Income Tax and Why Is It Broken?

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/9780199948802.003.0001
Subject:
Law, Constitutional and Administrative Law

This chapter introduces the subject by focusing on the tax reporting process—in particular how time-consuming it is and how it fails to make use of new technology. This chapter confirms what is ... More


Law for Parties: The German Model 1

A.G. Noorani

in CONSTITUTIONAL QUESTIONS AND CITIZENS' RIGHTS: An Omnibus Comprising Constitutional Questions in India and Citizens' Rights, Judges and State Accountability

Published in print:
2006
Published Online:
October 2012
ISBN:
9780195678291
eISBN:
9780199080588
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195678291.003.0108
Subject:
Law, Constitutional and Administrative Law

On 4 April 1996, the Supreme Court issued a ruling on the case of Common Cause v Union of India, arguing that the Election Commission (EC) has the power to require political parties to submit the ... More


Investment and the Stock of Capital

Andrew Smithers

in Productivity and the Bonus Culture

Published in print:
2019
Published Online:
May 2019
ISBN:
9780198836117
eISBN:
9780191873461
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198836117.003.0009
Subject:
Economics and Finance, Financial Economics

Investment in intangibles does not increase the volume of the capital stock nor is it designed to do so. The aim is to increase the efficiency of tangible investment. The volume of the capital stock ... More


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