{"title":"An Overview of the U.S. Tax System *","authors":"J. Slemrod, J. Bakija","doi":"10.4324/9781315093161-19","DOIUrl":"https://doi.org/10.4324/9781315093161-19","url":null,"abstract":"","PeriodicalId":162353,"journal":{"name":"Handbook on Taxation","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126502734","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Corporation Income and Franchise Taxes","authors":"Patricia Oslund","doi":"10.4324/9781315093161-10","DOIUrl":"https://doi.org/10.4324/9781315093161-10","url":null,"abstract":"","PeriodicalId":162353,"journal":{"name":"Handbook on Taxation","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132498711","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Replacing the Federal Income Tax with a Consumption Tax","authors":"Edith Brashares","doi":"10.4324/9781315093161-23","DOIUrl":"https://doi.org/10.4324/9781315093161-23","url":null,"abstract":"","PeriodicalId":162353,"journal":{"name":"Handbook on Taxation","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120944859","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Personal Income Tax","authors":"S. Wallace, Barbara Edwards","doi":"10.4324/9781315093161-8","DOIUrl":"https://doi.org/10.4324/9781315093161-8","url":null,"abstract":"","PeriodicalId":162353,"journal":{"name":"Handbook on Taxation","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129665936","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Excise Taxation","authors":"J. H. Bowman","doi":"10.4324/9781315093161-27","DOIUrl":"https://doi.org/10.4324/9781315093161-27","url":null,"abstract":"","PeriodicalId":162353,"journal":{"name":"Handbook on Taxation","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126435213","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Taxation in East Asian Countries","authors":"Gary M. Woller","doi":"10.4324/9781315093161-34","DOIUrl":"https://doi.org/10.4324/9781315093161-34","url":null,"abstract":"","PeriodicalId":162353,"journal":{"name":"Handbook on Taxation","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129648084","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Tax Expenditures","authors":"Gerald J. Miller, Frederick B. Bogui","doi":"10.4324/9781315093161-32","DOIUrl":"https://doi.org/10.4324/9781315093161-32","url":null,"abstract":"We explain the issues that arise with tax expenditures and we consider how international cooperation can contribute. We present three concrete policy proposals. The first concerns the benefits from more technical cooperation on the estimation of the magnitude of tax expenditures, their economic effects, and on best practices. The second is that development aid no longer be exempted from tax in recipient countries. By paying their taxes, donors would gain credibility as partners in efforts to rationalise tax systems and improve domestic resource mobilization. The move would also undoubtedly be warmly received by aid recipients. The third calls for reinforced efforts to phase out fossil fuel subsidies, including tax exemptions. Such a move not only provides incentives for shifting to a low-carbon economy. It could also provide financial leeway for climate adaptation and mitigation as well as protection measures to mitigate the social costs of adaption.","PeriodicalId":162353,"journal":{"name":"Handbook on Taxation","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125656226","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Revenue Forecasting and Estimation","authors":"M. Rubin, J. L. Peters, Nancy Mantell","doi":"10.4324/9781315093161-31","DOIUrl":"https://doi.org/10.4324/9781315093161-31","url":null,"abstract":"","PeriodicalId":162353,"journal":{"name":"Handbook on Taxation","volume":"663 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134300808","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Federal Income Tax Policy","authors":"D. Rogers","doi":"10.4324/9781315093161-24","DOIUrl":"https://doi.org/10.4324/9781315093161-24","url":null,"abstract":"","PeriodicalId":162353,"journal":{"name":"Handbook on Taxation","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114314185","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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