scholarly journals Winning the votes for institutional change: how discursive acts of compromise shaped radical income tax reforms in the United States

2021 ◽  
pp. 1-22
Author(s):  
Inga Rademacher
Keyword(s):  
United States ◽  
Institutional Change ◽  
Income Tax ◽  
The United States ◽  
Tax Reforms

The Outer Limits of the Welfare State: Discrimination, Racism and Their Effect on Human Services

1980 ◽  
Vol 10 (1) ◽  
pp. 63-75
Author(s):  
Harold J. Wershow
Keyword(s):  
United States ◽  
Income Tax ◽  
Human Services ◽  
Value Added ◽  
The United States ◽  
Tax Reforms ◽  
Middle Classes ◽  
State Discrimination ◽  
Tax Structures ◽  
The Welfare State

The European social democracies have been more generous than the United States in social provision, including services to aged. The momentum of provision has slowed down in recent years. We suggest that prosperity which has led to use of foreign laborers in menial jobs has caused this slow down. The dynamics are similar to the historical U.S. use of “non-100% Americans” as our menial workers. Changes in social policy strategies are needed: 1) universal provision, rather than programs aimed at minorities, is needed to enlist support of stable working and middle classes; 2) tax reforms, which lower progressive income-tax structures for middle incomes, and value-added tax, may be necessary to overcome anti-tax ideologies; 3) clear priorities as to most necessary services must be established by the gerontological community.

US tax plans threaten Mexican manufacturing

2018 ◽  
Keyword(s):  
United States ◽  
Income Tax ◽  
Direct Investment ◽  
The United States ◽  
Manufacturing Firms ◽  
Corporate Income Tax ◽  
Automated Manufacturing ◽  
Tax Reforms ◽  
Content Type ◽  
Capital Intensive

Subject Impact of US tax plans on Mexico. Significance US tax reforms have put Mexico’s competitiveness under pressure, slashing US corporate income tax and creating additional incentives for capital-intensive investments. The new rules are especially relevant for manufacturing firms which form Mexico’s largest source of foreign direct investment (FDI) but are the recipients of the some of the plan’s most generous benefits. Impacts The tax plan may accelerate more capital-intensive, highly automated manufacturing investment in the United States. The erosion of Mexico’s tax advantage will reinforce pressure to keep wages low, exacerbating political tensions. Pressure from Mexican business for a parallel tax cut is likely to mount as the elections approach.

scholarly journals Politically Feasible Reforms of Nonlinear Tax Systems

2021 ◽  
Vol 111 (1) ◽  
pp. 153-191
Author(s):  
Felix J. Bierbrauer ◽  
Pierre C. Boyer ◽  
Andreas Peichl
Keyword(s):  
United States ◽  
Political Economy ◽  
Empirical Analysis ◽  
Income Tax ◽  
Median Voter ◽  
The United States ◽  
Tax Reforms ◽  
Tax System ◽  
Sufficient Statistics ◽  
Tax Systems

We study reforms of nonlinear income tax systems from a political economy perspective. We present a median voter theorem for monotonic tax reforms, reforms so that the change in the tax burden is a monotonic function of income. We also provide an empirical analysis of tax reforms, with a focus on the United States. We show that past reforms have, by and large, been monotonic. We also show that support by the median voter was aligned with majority support in the population. Finally, we develop sufficient statistics that enable to test whether a given tax system admits a politically feasible reform. (JEL D72, H21, H24)

scholarly journals Discursive Strategies and Sequenced Institutional Change: The Case of Marriage Equality in the United States

2021 ◽  
pp. 003232172110205
Author(s):  
Giulia Mariani ◽  
Tània Verge
Keyword(s):  
United States ◽  
Institutional Change ◽  
The United States ◽  
Marriage Equality ◽  
Agent Based ◽  
Discursive Strategies ◽  
Policy Debates ◽  
The Status ◽  
Private Actors

Building on historical and discursive institutionalism, this article examines the agent-based dynamics of gradual institutional change. Specifically, using marriage equality in the United States as a case study, we examine how actors’ ideational work enabled them to make use of the political and discursive opportunities afforded by multiple venues to legitimize the process of institutional change to take off sequentially through layering, displacement, and conversion. We also pay special attention to how the discursive strategies deployed by LGBT advocates, religious-conservative organizations and other private actors created new opportunities to influence policy debates and tip the scales to their preferred policy outcome. The sequential perspective adopted in this study allows problematizing traditional conceptualizations of which actors support or contest the status quo, as enduring oppositional dynamics lead them to perform both roles in subsequent phases of the institutional change process.

The Income Tax in Great Britain and the United States.

1927 ◽  
Vol 37 (148) ◽  
pp. 637
Author(s):  
J. Sykes ◽  
Harrison B. Spaulding
Keyword(s):  
United States ◽  
Great Britain ◽  
Income Tax ◽  
The United States

scholarly journals Income Tax Complexity Faced by Multinational Corporations: A Comparative Study of Canada, the United States, and Other Selected OECD Countries

2021 ◽  
Vol 69 (3) ◽  
pp. 745-790
Author(s):  
Susann Sturm
Keyword(s):  
United States ◽  
Multinational Corporations ◽  
Income Tax ◽  
Transfer Pricing ◽  
The United States ◽  
Oecd Countries ◽  
The Us ◽  
Tax Complexity ◽  
Medium Level ◽  
Foreign Corporations

This study examines the complexity of Canada's corporate income tax system from the perspective of multinational corporations and compares it with the complexity of the US system, also taking into account measures of complexity for 19 other member countries of the Organisation for Economic Co-operation and Development (OECD). The author finds that with regard to the Canadian tax code, the most complex laws are those on corporate reorganization, transfer pricing, and controlled foreign corporations, and with regard to the Canadian tax framework, the most complex areas are tax audits, tax-law enactment, and tax guidance. In comparison with other OECD countries, Canada is remarkably similar to the United States. Both countries have a medium level of overall complexity, and both have a more complex tax code but a less complex tax framework than other countries. However, a closer examination of the Canadian and US tax codes and tax frameworks reveals some significant differences in complexity levels, particularly in respect of certain tax laws.

scholarly journals The Double Irish and Dutch Sandwich tax strategies: Could a general anti-avoidance rule counteract the problems caused by the utilisation of these structures?

2021 ◽  
Author(s):  
◽  
Danielle Thorne
Keyword(s):  
United States ◽  
Income Tax ◽  
Multinational Enterprises ◽  
Current System ◽  
The United States ◽  
Tax System ◽  
Tax Havens ◽  
Intangible Resources ◽  
And Control ◽  
Tax Structures

<p>This paper analyses the Double Irish and Dutch Sandwich tax structures used by large multinational enterprises. These structures enable companies to shift significant profits to offshore tax havens through the use of wholly owned subsidiaries in Ireland and the Netherlands. Application of the New Zealand General Anti-Avoidance rule in s BG 1 of the Income Tax Act 2007 reveals that any attempt to counteract these structures would be highly fact dependent. The paper concludes that it would be possible to apply the rule, but that there would be practical difficulties in relation to enforceability of the Commissioner’s ruling. A similar result was reached when applying the United States General Anti-Avoidance rule. The attempted application of the General Anti-Avoidance rules reveals a fundamental flaw in the income tax system. That is, the inability of the current system to regulate and control intangible resources and technology based transactions.</p>

Tax Expenditures and the Tax Reform Act of 1969 in the United States

2022 ◽  
pp. 1-26
Author(s):  
Seiichiro Mozumi
Keyword(s):  
United States ◽  
Income Tax ◽  
Public Perception ◽  
Tax Reform ◽  
The United States ◽  
Tax Revenue ◽  
Tax System ◽  
Federal Income Tax ◽  
Federal Taxation ◽  
The Government

Abstract In the United States, tax favoritism—an approach that has weakened the extractive capacity of the federal government by providing tax loopholes and preferences for taxpayers—has remained since the 1930s. It has consumed the amount of tax revenue the government can spend and therefore weakened the possibility of the redistribution of fiscal resources. It has also made the federal tax system complicated and inequitable, resulting in undermining taxpayer consent. Therefore, since the 1930s, a tax reform to create a simple, fair, and equitable federal income tax system with the capacity to raise revenue has been long overdue. Many scholars have evaluated the Tax Reform Act of 1969 (TRA69), which Richard M. Nixon signed into law on December 30, 1969, as one of the most successful steps toward accomplishing this goal. This article demonstrates that TRA69 left tax favoritism in the United States. Furthermore, it points out that TRA69 turned taxpayers against the idea of federal taxation, a shift in public perception that greatly impacted tax reform in the years to follow.

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