Tax Reform: A Reference Handbook, 2nd Edition: A Reference Handbook

Tax Reform: A Reference Handbook, 2nd Edition: A Reference Handbook

by James John Jurinski

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An authoritative but accessible reference, this book enables anyone to truly understand both the background and operation of the U.S. tax system and current tax reform proposals.

• Includes government source documents discussing tax reform proposals

• Provides an insightful historical overview of tax revolts and tax reform proposals

• A bibliography provides numerous references to text, web-based, and other types of sources

• A glossary explains technical terms in easy-to-understand language

Product Details

ISBN-13: 9781598843231
Publisher: ABC-CLIO, Incorporated
Publication date: 04/13/2012
Series: Contemporary World Issues
Sold by: Barnes & Noble
Format: NOOK Book
Pages: 276
File size: 599 KB

About the Author

James John Jurinski, JD, is an attorney-at-law and professor at the University of Portland, OR.

Table of Contents

Preface xi

1 Background and History 1

Understanding Taxes 1

Nature of Taxation: What Is a Tax? 1

Goals of Taxation 2

Types of Taxes 4

Tax Base and Tax Rate 11

Principles of Taxation 14

A Brief History of the U.S. Tax System 16

2 Problems, Controversies, and Solutions 29

Equity Issues (Fairness) 29

The U.S. Tax System 31

Sources of Tax Law 32

National Tax Policy 33

The Political Process 36

Tax Administration 38

The Federal Income Tax 39

Income and Exclusions 40

Treatment of Individuals 42

Deductions 42

Business Taxation 43

Taxation of Investment Income 44

Federal Tax Reform 44

Criticisms of the Current Tax System 44

Difficulties in Implementing Tax Reform 47

Tax Reform Lessons: The Marriage Penalty 49

Federal Tax Reform Options 52

Incremental versus Fundamental Tax Reform 52

Goals of Reform 53

Incremental Tax Reform 55

Alternatives to the Income Tax 56

National Retail Sales Tax 56

Value-Added Tax 58

Flat Tax 59

Personal Consumption Tax 61

How to Judge the Alternatives 62

2012 Tax Reform Proposals 64

3 Special U.S. Issues 69

State Tax Systems 69

Complexity and Multiple Taxation 69

Historical Overview 71

Modern State Tax Systems 73

Multistate Taxation 76

Unitary Taxation 79

Local Taxation 79

Local Property Tax 80

School Funding Reform 83

Taxing Internet Sales 85

Business Taxes and International Competitiveness 87

International Business Operations 89

Carbon Taxes and Cap-and-Trade Programs 90

How Carbon Taxes Work 92

Cap and Trade 92

4 Chronology 95

5 Biographical Sketches 135

William Reynolds (Bill) Archer Jr., 135

Richard K. (Dick) Armey 136

William Warren (Bill) Bradley 136

William Jennings Bryan 137

George Herbert Walker Bush 138

George Walker Bush 139

Andrew Carnegie 139

Henry Clay 140

Steve Forbes (Malcolm Stevenson Forbes Jr.) 141

Henry George 141

Alexander Hamilton 142

Howard Jarvis 143

Jack French Kemp 143

John Fitzgerald Kennedy 144

Russell B. Long 145

N. Gregory Mankiw 146

Wilbur D. Mills 146

Ronald Wilson Reagan 147

Franklin Delano Roosevelt 148

Irwin Schiff 148

Adam Smith 149

6 Data and Documents 151

Understanding the Tax Reform Debate: Background, Criteria, and Questions 151

Potential Impact of Alternative Taxes on Taxpayers and Administrators 162

Ten Largest Tax Expenditures 193

Excerpts from Progress and Poverty 195

Treasury Deputy Assistant Secretary (Tax Analysis) Leonard Burman Testimony before the House Committee on Ways and Means Subcommittee on Oversight 206

7 Directory of Organizations and Associations 221

8 Resources 233

Selected Print Resources 233

Selected Books on Tax Reform 234

Selected Scholarly Articles on Tax Reform 239

Selected Popular Press Articles on Tax Reform 245

Selected Nonprint Resources 246

Videos 246

Internet Resources 247

Proprietary Databases 247

Web Sites 247

Glossary 255

Index 267

About the Author 277

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