A comparative modeling of tax reform before and after the legislative process

1990 ◽  
Vol 23 (2) ◽  
Author(s):  
DarrylL. Craig ◽  
CharlesR. Enis
Keyword(s):  
Tax Reform ◽  
Comparative Modeling ◽  
Legislative Process ◽  
Before And After

Honesty in Personal Tax Reporting: Ethical Prompts, Individual Factors, and Tax Reform

2020 ◽  
Author(s):  
Charles D. Bailey ◽  
James M. Plecnik
Keyword(s):  
Tax Evasion ◽  
Large Scale ◽  
Tax Reform ◽  
Dark Triad ◽  
Individual Factors ◽  
Voluntary Compliance ◽  
Two Samples ◽  
Before And After ◽  
Tax Reporting ◽  
Jobs Act

This study focuses on whether an ethical prompt, adapted from Mazar et al. (2008), can reduce easily concealed tax evasion—i.e., tax evasion relating to cash-based income for which the IRS relies on voluntary compliance. We also consider the “Dark Triad” personality traits and other individual attitudes and characteristics that may drive or predict tax evasion intentions. We unexpectedly find that ethical prompts do not affect intent to engage in tax evasion, but our result is consistent with a newly released large-scale replication project that fails to find an effect for this much-discussed religious/ethical prompt, and the power of our test is about 80%. Of the variables studied, only psychopathy, commitment to the process of taxation, and fear of punishment predict intent to evade. These findings are consistent across two samples, taken both before and after the passage of the Tax Cuts and Jobs Act of 2017.

MAIN CHANGES AND TRENDS OF RUSSIA'S TAX SYSTEM IN THE POST-EPIDIMIC ERA

2021 ◽  
Author(s):  
YUEQIU LI ◽  
Keyword(s):  
Tax Reform ◽  
Economic Transition ◽  
Economic Status ◽  
Tax System ◽  
System Changes ◽  
Before And After ◽  
Tax Systems

As a country in economic transition, Russia's tax system is in a process of continuous adjustment and change. The changes in Russia's tax system have manifested in different models at different stages, and correspondingly, the effects of reforms are also different. In the process of transition, Russia's tax system Changes in the tax system are affected by many factors. Especially since the new crown epidemic, Russia has introduced many emergency tax systems. Understanding the process of changes in this system and the interaction of various factors and the influence of each other has a certain impact on China's tax reform. Reference significance. This article sorts out the basic economic status changes in Russia before and after the epidemic, and at the same time pays attention to the trend of the new tax system in Russia, and provides suggestions for the formulation of China's tax system.

scholarly journals The New Tax Legislative and Regulatory Process

2020 ◽  
Vol 73 (4) ◽  
pp. 1135-1162
Author(s):  
Rebecca M. Kysar
Keyword(s):  
Tax Reform ◽  
Implementation Process ◽  
Regulatory Process ◽  
Legislative Process ◽  
The Future ◽  
Set Up ◽  
Jobs Act ◽  
Reconciliation Process ◽  
Implementation Challenge ◽  
Tax Cuts

This paper compares the enactment and implementation process for the 2017 Tax Cuts and Jobs Act (TCJA) to prior tax reform acts, as well as situates it within other developments in the legislative process more generally. It details how the 2017 enactment process solidifies reconciliation as the primary vehicle for the enactment of major tax measures, a trend nearly two decades in the making. The ambitious scope of the TCJA, as well as the rushed and partisan reconciliation process by which it was enacted, has led to ambiguities and instability in the legislation. These features have, in turn, posed an enormous implementation challenge for Treasury, which has led to some troubling results. Finally, reconciliation has set up the opportunity for Congress to engage in budget gimmicks in the future. This paper discusses these trends and proposes solutions to them.

The Superfluous Congress

2021 ◽  
Vol 37 (1) ◽  
pp. 93-122
Author(s):  
Mónica Unda Gutiérrez
Keyword(s):  
Agenda Setting ◽  
Tax Reform ◽  
Field Research ◽  
Legislative Process ◽  
Business Sector ◽  
Fiscal Capacity ◽  
The Public ◽  
Mexican State ◽  
Research Findings ◽  
Original Field

This paper analyzes the roles played by the legislative, executive, and business sector in Mexico’s 2013 tax reform, drawing on original field-research findings. I examine each of these actors’ influence over the public period of congressional debate, as well as the typically invisible agenda-setting stage and the adoption of executive decrees following the legislative process. I find that Congress remains subordinated to the executive in budgetary matters and that business is more central in shaping the details of the tax bill. The tax reform achieved little, leaving the overall fiscal capacity of the Mexican State largely unchanged.

Book Reviews

2009 ◽  
Vol 47 (1) ◽  
pp. 193-198
Keyword(s):  
United States ◽  
Imperfect Competition ◽  
Multinational Firms ◽  
Tax Reform ◽  
The United States ◽  
Doing Business ◽  
Before And After ◽  
Merchandise Export ◽  
History Of ◽  
Foreign Corporations

Harry Grubert of U.S. Treasury Department and CESifo reviews “US Taxation of Foreign Income” by Gary Clyde Hufbauer, Ariel Assa,. The EconLit Abstract of the reviewed work begins “Examines urgent reforms that should be feasible within the context of the U.S. system for taxing corporate and individual income, focusing on taxation of foreign income. Discusses corporate taxation; traditional tax doctrine for foreign income; residence taxation for portfolio investment income; multinational firms in the world economy; and an agenda for modest reform--a territorial system. Appendices include further information on the history of U.S. taxation of foreign income of U.S. corporations; the history of U.S. foreign tax credit limitations; the history of U.S. deferral of current taxation of controlled foreign corporations; the history of U.S. taxation of merchandise export income; the history of U.S. taxation of foreign corporations doing business in the United States; the history of source-of-income rules prior to the Tax Reform Act of 1986; comparison of source-of-income rules before and after the Tax Reform Act of 1986; allocation-of-expenses rules; the history of rules for intercompany pricing between U.S. and affiliated foreign corporations; methods for reducing corporate income taxes; a simple model of world portfolio capital flows; temporary taxes on portfolio capital; conditions for reimbursement of the backup withholding tax; the simple economics of imperfect competition; electronic commerce; and revenue on foreign investment in the United States. Hufbauer… Index.”

Effectiveness of tax reform on entrepreneurship

2019 ◽  
Vol 9 (1) ◽  
pp. 94-111
Author(s):  
Chigozie Andy Ngwaba ◽  
SeyedSoroosh Azizi
Keyword(s):  
South Africa ◽  
South African ◽  
Tax Reform ◽  
Cross Sectional ◽  
Content Type ◽  
Individual Level ◽  
Self Employment ◽  
The World Bank ◽  
Level Data ◽  
Before And After

Purpose The purpose of this paper is to investigate the effects of tax reform on entrepreneurship in South Africa using repeated cross-sectional data from the World Bank. Design/methodology/approach The paper adopts a difference-in-difference estimation technique as well as contrasting periods before and after the tax reform. This contrast is achieved by examining individuals in the formal and informal sector and measuring the effectiveness of the reform on self-employment. Findings The results indicate that the tax reform had a positive and significant effect on the probability of becoming self-employed in South Africa and is robust across different econometric specifications. Originality/value The authors use individual-level data to measure the effectiveness of a tax reform policy on entrepreneurship. Utilizing the South African post-Apartheid tax reform as a natural experiment allows the authors to identify the effects of taxes on the choice of becoming self-employed.

The Kennedy–Johnson Tax Cut of 1964, the Defeat of Keynes, and Comprehensive Tax Reform in the United States

2017 ◽  
Vol 30 (1) ◽  
pp. 25-61
Author(s):  
Seiichiro Mozumi
Keyword(s):  
United States ◽  
Tax Policy ◽  
Income Tax ◽  
Tax Reform ◽  
The United States ◽  
Legislative Process ◽  
Tax System ◽  
House Committee ◽  
Federal Income Tax ◽  
Treasury Department

Abstract:In 1964, President Lyndon B. Johnson, the successor of John F. Kennedy, signed into law the largest tax cut in U.S. history until 1981, the so-called Kennedy–Johnson tax cut. Many scholars have evaluated it as representative Keynesian tax policy; this article focuses on the effort of the Treasury Department, tax experts such as Stanley S. Surrey and Wilbur D. Mills, the chairman of House Committee on Ways and Means, to reform the federal income tax system comprehensively—making it simpler, fairer, and more equitable—and their defeat by the 1964 tax cut. Through the policymaking and legislative process, the Kennedy administration’s Council Economic Advisers defeated the Treasury and Surrey by domesticating Keynes’s ideas on tax policy. Until the 1964 passage of the tax cut, Mills, with his inconsistent action, abandoned the accomplishment of their ideal tax reform.

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