世界个人所得税的起源发展和现状 - 着眼中国个税改革 (The Origin, Development, and Current Status of the World’s Personal Tax – Looking at the Prospects of China’s Personal Tax Reform)

2021 ◽  
Author(s):  
Wei Zhang
Keyword(s):  
Tax Reform ◽  
Current Status ◽  
Personal Tax

Current Status of Oil Industry Congressional Tax Reform Legislation

1986 ◽  
Author(s):  
G.H. Gage
Keyword(s):  
Tax Reform ◽  
Oil Industry ◽  
Current Status ◽  
Reform Legislation

Can Corporate-personal Tax Integration Survive in Open Economies? Lessons from the German Tax Reform

2001 ◽  
Vol 57 (4) ◽  
pp. 514 ◽  
Author(s):  
Clemens Fuest ◽  
Bernd Huber
Keyword(s):  
Tax Reform ◽  
Open Economies ◽  
Personal Tax

TAX REFORM IN QUÉBEC: AN ALTERNATIVE VISION

2019 ◽  
Vol 93 (3) ◽  
pp. 339-366 ◽  
Author(s):  
Robin Boadway ◽  
Jean-François Tremblay
Keyword(s):  
Cash Flow ◽  
Tax Reform ◽  
Current System ◽  
Wealth Inequality ◽  
High Income ◽  
Capital Gains ◽  
Capital Income ◽  
Corporate Tax ◽  
Tax System ◽  
Personal Tax

Recent evidence indicates that income and wealth inequality have been increasing, while the tax-transfer system has not responded. If anything, progressivity has decreased and capital income has become increasingly sheltered. Arguably, a significant amount of the increase in inequality reflects windfall gains or rents to various taxpayers, both individuals and firms. Recent proposals by the Mirrlees Review, drawing on lessons from optimal tax analysis, include some ways that the tax system can be reformed to tax windfall gains, albeit in a context limited by distribution-neutrality. We propose a tax reform agenda for Québec and Canada that can both improve efficiency and fairness. Our proposals contrast with those of the Québec Taxation Review Committee. In our view, there is a strong case for taxing capital income as part of redistribution policy, in part because capital income includes unexpected gains, or rents, that accrue disproportionately to high-income persons. Our preferred treatment of capital income at the personal level would include the following. First, strict limits on tax sheltering should be maintained to ensure that some capital income is taxable for high-income persons. Contribution limits should be more generous for RRSPs than for TFSAs given that unexpected returns are taxed under the former but exempted under the latter. Second, capital gains on housing, above some lifetime exemption level, should be taxed. Third, a tax on large inheritances should be introduced to reduce the intergenerational transmission of wealth inequality and promote equality of opportunity. At the corporate level, we recommend a fundamental change in the role that the system is meant to play. The current system, which is designed to serve as a withholding device for the personal tax by taxing shareholder income at source, should be replaced by a cash-flow tax system, or equivalently a rent-based corporate tax. This recommendation is motivated by the fact that the corporate tax on normal risk-adjusted return is largely shifted to labour given the high degree of international capital mobility. Moreover, the withholding role of the corporate tax has become unnecessary given that most capital income is now sheltered from the personal tax. Among the different cash-flow equivalent taxes available, the allowance for corporate equity tax would be the easiest to implement. It would simply involve adding a deduction for the cost of equity finance at the risk-free interest rate in addition to the deductions for interest and depreciation that currently exist. The adoption of a cash-flow equivalent tax would mitigate the disincentives for investment, innovation and growth that the current system imposes. As well, it would eliminate the incentive to finance investment by debt. In addition, we argue that the integration of the personal and corporate income taxes has become largely unnecessary. Therefore, we recommend eliminating the dividend tax credit and the preferential treatment of capital gains. Doing so would also offset the revenue cost of adopting a rent-based corporate tax. The same tax base should apply to incorporated and unincorporated businesses. The small business deduction should be maintained, given that it compensates for the imperfect refundability of tax losses for bankrupt firms. However, cumulative lifetime limits should be adopted so firms are not rewarded for staying small. Increased income inequality calls for more progressivity of the tax system both at the top and bottom of the income distribution. This could be achieved by adding a new tax bracket for the top decile of taxpayers and making all tax credits refundable. To maintain some harmonization, these reforms should ideally be adopted by both orders of government. However, several proposals could be adopted unilaterally by the Québec government with relatively little difficulty.

Current status of special planetary and lunar theories and ephemerides

1966 ◽  
Vol 25 ◽  
pp. 266-267
Author(s):  
R. L. Duncombe
Keyword(s):  
Observational Data ◽  
Current Status ◽  
Numerical Errors

An examination of some specialized lunar and planetary ephemerides has revealed inconsistencies in the adopted planetary masses, the presence of non-gravitational terms, and some outright numerical errors. They should be considered of temporary usefulness only, subject to subsequent amendment as required for the interpretation of observational data.

Current Status of Solid-State X-Ray Systems

1985 ◽  
Vol 43 ◽  
pp. 158-161
Author(s):  
Martin Peckerar ◽  
Anastasios Tousimis
Keyword(s):  
Solid State ◽  
Electric Fields ◽  
Spectral Lines ◽  
Current Status ◽  
Mobile Charge ◽  
Electron Hole ◽  
X Ray ◽  
Sensing Systems ◽  
Transmission Electron ◽  
Electron Microscopes

Solid state x-ray sensing systems have been used for many years in conjunction with scanning and transmission electron microscopes. Such systems conveniently provide users with elemental area maps and quantitative chemical analyses of samples. Improvements on these tools are currently sought in the following areas: sensitivity at longer and shorter x-ray wavelengths and minimization of noise-broadening of spectral lines. In this paper, we review basic limitations and recent advances in each of these areas. Throughout the review, we emphasize the systems nature of the problem. That is. limitations exist not only in the sensor elements but also in the preamplifier/amplifier chain and in the interfaces between these components.Solid state x-ray sensors usually function by way of incident photons creating electron-hole pairs in semiconductor material. This radiation-produced mobile charge is swept into external circuitry by electric fields in the semiconductor bulk.

Electron-deficient boron-based catalysts for C–H bond functionalisation

2021 ◽  
Author(s):  
Yuanhong Ma ◽  
Shao-Jie Lou ◽  
Zhaomin Hou
Keyword(s):  
Review Article ◽  
Current Status ◽  
Comprehensive Overview

This review article provides a comprehensive overview to recognise the current status of electron-deficient boron-based catalysis in C–H functionalisations.

Current status of sealant retention and caries prevention

1984 ◽  
Vol 48 (2) ◽  
pp. 18-26 ◽  
Author(s):  
EJ Mertz-Fairhurst
Keyword(s):  
Caries Prevention ◽  
Current Status ◽  
Sealant Retention

Current status of geriatric education in American dental schools

1981 ◽  
Vol 45 (9) ◽  
pp. 589-591 ◽  
Author(s):  
AM Thomas ◽  
Ship
Keyword(s):  
Current Status ◽  
Geriatric Education ◽  
Dental Schools
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