The Marketplace of Ideas: The Rhetoric and Politics of Tax Reform in Sweden and the United States

Polity ◽  
1995 ◽  
Vol 28 (1) ◽  
pp. 1-23 ◽  
Author(s):  
W. Lance Bennett ◽  
Erik Åsard
Keyword(s):  
United States ◽  
Tax Reform ◽  
The United States ◽  
Marketplace Of Ideas

scholarly journals Is This Tax Reform, or Just Confusion?

2018 ◽  
Vol 32 (4) ◽  
pp. 73-96 ◽  
Author(s):  
Joel Slemrod
Keyword(s):  
United States ◽  
Tax Reform ◽  
The United States ◽  
The Political ◽  
Political Will ◽  
Tax Base ◽  
Tax System ◽  
The Law ◽  
Jobs Act ◽  
Tax Cuts

Based on the experience of recent decades, the United States apparently musters the political will to change its tax system comprehensively about every 30 years, so it seems especially important to get it right when the chance arises. Based on the strong public statements of economists opposing and supporting the Tax Cuts and Jobs Act of 2017, a causal observer might wonder whether this law was tax reform or mere confusion. In this paper, I address that question and, more importantly, offer an assessment of the Tax Cuts and Jobs Act. The law is clearly not “tax reform” as economists usually use that term: that is, it does not seek to broaden the tax base and reduce marginal rates in a roughly revenue-neutral manner. However, the law is not just a muddle. It seeks to address some widely acknowledged issues with corporate taxation, and takes some steps toward broadening the tax base, in part by reducing the incentive to itemize deductions.

Reforming the tax state: Taxation and democracy in a transatlantic perspective, France-USA (1880s-1930s)

2012 ◽  
Vol 33 (2) ◽  
pp. 71-85
Author(s):  
Nicolas Delalande
Keyword(s):  
United States ◽  
Twentieth Century ◽  
Comparative Study ◽  
Tax Reform ◽  
The United States ◽  
State Building ◽  
Good Case ◽  
Tax State ◽  
State Taxation

This article highlights the recent historiographical revisions that have led historians on both sides of the Atlantic to develop innovative and refreshing views on state-building and state-society relationships through a comparative study of tax reform in France and the United States at the turn of the twentieth century*. Taxation offers a good case study because it deals with the power of the state, its capacity to act upon and shape society, and provides information about the way it is perceived by citizens, as Joseph Schumpeter summed up in his famous statement (1918).

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.

Congress will cover for Trump on DACA termination

2017 ◽  
Keyword(s):  
United States ◽  
Tax Reform ◽  
The United States ◽  
Undocumented Migrants ◽  
Content Type ◽  
Large Corporations ◽  
Legal Immigration ◽  
Phase Out

Significance Trump announced on September 5 that his administration would phase out over the next six months the DACA programme, which protects undocumented migrants brought to the United States as children (known colloquially as ‘Dreamers’) from deportation and allows them to apply for renewable residency permits. While praised by immigration hardliners within the Republican caucus, many of the president’s party criticised the decision to add to the packed legislative calendar through the end of the year and heighten uncertainty for the estimated 790,000 DACA enrolees. Impacts Opposition from the agricultural lobby and large corporations will stifle Senator Tom Cotton’s plan to halve legal immigration. Trump’s deal with the Democrats on spending and borrowing through December will increase the minority’s leverage in DACA talks. Tackling DACA’s replacement and averting a December shutdown will sap congressional efforts to pass tax reform. Lawsuits from pro-DACA states and municipalities may slow DACA’s termination, but are unlikely to preserve it outright.

scholarly journals Macroeconomic Effects of Social Security and Tax Reform in the United States

2005 ◽  
Vol 05 (208) ◽  
pp. 1 ◽  
Author(s):  
Tamim Bayoumi ◽  
Dennis P. J. Botman ◽  
Manmohan S. Kumar ◽  
◽  
◽  
...  
Keyword(s):  
United States ◽  
Social Security ◽  
Tax Reform ◽  
The United States ◽  
Macroeconomic Effects

scholarly journals Corporate Inversions: The Migration Of Corporate Tax Revenue

2016 ◽  
Vol 32 (4) ◽  
pp. 1137-1144
Author(s):  
Joel Barker
Keyword(s):  
United States ◽  
Tax Reform ◽  
Tax Incentives ◽  
The United States ◽  
Business Strategies ◽  
Tax Revenue ◽  
Corporate Tax ◽  
Tax System ◽  
Tax Revenues ◽  
Corporate Profits

Estimates of over 20 billion of tax revenue are lost to our economy because of corporate inversions. Therefore, lawmakers are actively exploring ways to stop the hemorrhaging of corporate tax-revenues, tighten restrictions on corporate inversions, and to find ways to collect on defer tax revenues. From a business prospective, corporate inversions are nothing less than prudent, innovative, business strategies to enhance corporate profits. However, it’s undoubtedly having a significant impact on U.S. tax revenues and ultimately reducing domestic investments. Ireland is now the most popular new home to many U.S. Corporations, especially within the pharmaceutical industry. The advantageous tax incentives offered by Ireland is a “no-brainer,” when compared to the heavy taxes levied upon domestic business. Since the Tax Reform Act of 1986, there has been no major tax reform to the United States Tax System. Despite the various proposals and recommendations made to address this growing economic issue, all concern parties are in consensus that the United States Tax System needs reform.

scholarly journals Export Tax Reform and the Competitiveness of Imported Soybeans in China

2019 ◽  
Vol 51 (3) ◽  
pp. 511-525 ◽  
Author(s):  
Andrew Muhammad ◽  
Constanza Valdes
Keyword(s):  
United States ◽  
Tax Reform ◽  
The United States ◽  
Import Demand ◽  
Chinese Market ◽  
Long Run ◽  
Export Tax ◽  
Export Taxes ◽  
Short Run ◽  
Demand Changes

AbstractExport tax reform in Argentina could improve its competitiveness in China’s soybean market, displacing exports from competing countries like Brazil and the United States. We examined the factors that determine China’s demand for imported soybean products and how export taxes could affect exporting countries. Using import demand and vector autoregression estimates, we conducted simulations of China’s import demand assuming the elimination of export taxes in Argentina. Results indicated that Argentine soybean products could realize gains in the Chinese market, but only in the short run. Projected import demand changes in the long run were insignificant for all exporting countries.

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