Taxes in America: what everyone needs to know
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Oxford [u.a.]
Oxford Univ. Press
2013
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | XXI, 280 S. Ill., graph. Darst. |
| ISBN: | 9780199890262 9780199890279 |
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| 264 | 1 | |a Oxford [u.a.] |b Oxford Univ. Press |c 2013 | |
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Datensatz im Suchindex
| _version_ | 1804148981878489088 |
|---|---|
| adam_text | CONTENTS
PREFACE
Who are we?
xvii
Why did we team up to write this book?
xviii
What s the book about?
xix
Who pmvided invaluable assistance on this project?
xx
PARTI HOW ARE WE TAXED?
1
The View from
30,000
Feet
з
Why is everyone always so worked up about taxation?
3
Whatisatax?
5
What
ars
the major kinds of taxes?
6
How are taxes like ducks?
7
Are there hidden taxes?
9
Are there ways to raise revenue other than taxes?
11
Why not just borrow the money instead of raising taxes?
12
How can taxes be like regulations?
13
How have taxes changed over
Оте?
14
How do state and local taxes vary?
14
viii Contents
How does the composition of tax vary across federal,
state, and local governments?
14
How do tax burdens vary around the world?
15
Federal taxes in the United States have been at
about
18
percent of GDP for
50
years. Does that mean
that this is the natural rate of taxation?
17
Why is the long-term fiscal outlook so dire?
17
Can taxes be discussed without getting into
government spending?
18
2
Personal Income Taxes
21
What s the difference between personal taxes
and business taxes?
21
Who really bears the burden of tax?
22
Are there cases in practice where it does matter
who writes the check?
24
Can taxes affect asset prices?
25
What is the personal income tax?
26
Isn t the income tax a fraud?
26
What are exclusions, deductions, exemptions, and credits?
27
Why are there itemized deductions? Isn t it unfair that
most people
dont
benefit from them?
30
At what income level do people start owing income tax?
31
Is it true that half of households owe no income taxes?
32
Is this bad
fár
democracy?
33
Do we tax capital income the same as labor income?
34
What is economic income?
35
Why do economists think my home earns me rent?
35
Why don t we tax economic income?
36
How do we tax capital gains and dmdends?
38
What are the arguments for and against lower
capital gains tax rates?
39
Contents ix
What is the
Angel
of Death loophole?
40
If we want to favor capital gains and dividends,
does it make sense to do It via lower rates?
41
What is the
AMT? 42
Where the heck did this turkey come from and
why is it so hard to get rid of?
43
What is the
AMT
patch?
44
What is the
Buffett
Rule ?
44
What are hidden tax brackets?
46
Does Uncle Sam really want you to live in sin?
46
How does inflation affect the income tax?
50
What are payroll taxes and how are they different from
income taxes?
52
Aren t
oilier taxes also dedicated to Medicare and Social Security?
53
fe it true that most taxpayers owe more payroll than income tax?
54
3
Business Income Taxes
56
How do we tax corporations income?
56
Why do economists say that we double tax
corporation income?
57
What are the others ways business income is taxed?
58
Why tax corporations?
60
Which people bear the burden of the corporate income tax?
63
What are the impacts of double-taxing corporate income?
63
What would happen if we just eliminated the corporate income tax?
64
How can some companies get away with paying no
income tax despite billions in profits?
65
Why is it troublesome that some companies view their
tax departments as profit centers?
67
Income earned by corporations is double-taxed, and
tax avoidance opportunities abound. Make up your
mind—Is corporate income taxed too much, or too littie?
67
χ
Contents
What is depreciation?
69
What is bonus depreciation ?
72
Are there implicit spending programs run through
the corporate income tax?
73
Are multinational corporations taxed differently than
domestic companies?
75
What is a foreign tax credit?
75
Why do we try to tax corporations on their worldwide income?
Why not follow the
practìce in
most
ď
Europe and simply
exempt foreign income from tax?
76
What is transfer pricing? Why is it important to multinational
corporations (and taxpayers)?
79
What is formulary apportionment? Would that be a better
option than trying to enforce transfer pricing rules?
80
What are tax havens?
81
How does the U.S. corporate tax rate compare to Hie rate
of other countries?
83
Does our
relative/y
high corporate tax rate hurt our companies
competitiveness and the country s competitiveness?
85
How do recent corporate tax reform proposals work?
87
4
Taxing Spending
90
What is a consumption tax?
90
Why tax consumption rather than income?
90
A consumption tax sounds great What s the catch?
92
What is a retail sales tax?
93
What is a use tax?
94
What is a luxury tax?
95
What is an excise tax?
96
What is a sin tax?
96
WhatisaPigouviantax?
97
What is a VAT?
98
Contents xi
The credit-invoice VAT sounds really complicated.
Why do it that way?
100
Are small businesses subject to the VAT?
100
Why doesn t the United States have a VAT?
100
How much money would a VAT raise?
101
What is the typical VAT rate in other countries?
102
How would a federal VAT interact with state and local sales taxes?
102
Does a VAT promote exports?
104
What is the
fíat
tax?
105
Wouldn t a flat tax be super simple and fair?
106
There are flat taxes all over Eastern Europe. Are they
the same as the flat tax advocated for the United States?
107
WhatistheXTax?
107
What is a consumed income tax?
108
Are tax breaks for saving and retirement indirect steps
toward a consumption tax?
108
Do these tax breaks actually encourage saving?
110
If the economy runs on consumption, why would
we want to encourage saving?
111
What s the difference between Roth and traditional IRAs?
113
Do consumption taxes disproportionately burden the old?
115
5
Other Kinds of Taxes 116
What is the estate lax?
116
How is estate tax liability calculated?
119
Why tax estates when the assets that went into them
were already subject to plenty of tax?
121
What are the estate tax s effects on work and saving?
122
How does the estate tax affect small businesses and family farms?
123
What is the difference between an estate tax and an
inheritance tax?
123
xli
Contents
What is a financial transaction tax?
124
What is the property tax?
125
What is a lump-sum tax?
128
Do economists have other goofy ideas about ideal tax systems?
129
Do these ideas explain why people don t like economists?
130
PART II THE COSTS AND BENEFITS OF TAXATION
6
Taxes and the Economy
ізз
How do taxes affect the economy?
133
Why do economists think that raising funds costs much
more than the tax sticker price?
134
Do some taxes help the economy?
134
What is the
Laffer
Curve?
135
Which is a better economic stimulus, cutting taxes or spending more?
135
What kinds of taxes provide the most stimulus?
137
KWiaf are built-in siab/teers?
138
Why do smart, serious people disagree about optimal tax policy?
139
How do taxes affect prosperity and growth?
141
How do taxes affect working and saving?
143
How do taxes affect
entrepreneurship?
144
How do taxes affect research and innovation?
145
What is trickle-down·· economics?
146
Why not run deficits forever?
146
If people care about their children, wont they just save more
to make up for any deficits? That is, do deficits matter at all?
147
7
The Hidden Welfare State
150
Are a trillion dollars in middle-class entitlement programs
really hidden in the tax code?
150
Contents xiii
What exactly is a tax expenditure?
151
Why do we call tax expenditures entitlement programs?
They re tax cuts.
153
Who benefits from tax expenditures?
154
Why has the use of tax expenditures been growing in recent years?
155
How should policymakers decide whether to run a subsidy
through the tax system?
156
How should tax expenditures be designed?
157
Are all tax expenditures run through the income tax?
159
Is the whole concept of tax expenditures based on the
fallacious assumption that government owns all your money?
160
8
The Burden of Taxation
ієз
What makes a tax system fair?
163
What is the benefit principle?
164
Do special fairness concerns come into play when tax laws change?
165
How is the tax burden distributed?
165
What is the burden
ď
deficits?
168
Is progressive taxation class warfare?
169
9
Tax Administration and Enforcement 171
How much does it cost to run the U.S. tax system?
171
How does tax remittance and collection work?
172
Who
gete
audited, and why? What s the
DIF?
173
What is information reporting?
175
What is tax withholding?
177
Why do people cheat on their taxes? Why do they comply?
178
How much cheating is there?
180
How much more tax could the
1RS
collect with better enforcement?
183
xiv Contents
Why not audit everyone?
183
Are refundable tax credits especially prone to tax evasion?
185
Do most people get tax refunds? Should I?
185
How many people use tax preparers? Do they help or
hinder compliance?
186
How should tax complexity be measured?
188
Do fewer tax brackets promote simplicity?
189
Why is there a trade-off between simplicity and other
goals such as fairness?
190
Should states be able to tax Internet and mail-order
sales from other states?
190
How
fást
are we moving toward e-filing?
191
If almost everyone uses tax software or paid preparers,
should we stop worrying about complexity? Should we start
worrying about democracy?
192
Could most taxpayers be spared any filing requirement
(as in the United Kingdom)?
193
Could the
1RS
fill out our tax returns for us?
194
Would simplifying tax compliance be unfair to H&R Block and Intuit?
195
What is a data retrieval platform?
196
PART III A TOUR OF THE SAUSAGE FACTORY
10
Misperceptions and Reality in the Policy Process
199
What does the public know about taxes?
199
What does the public think about taxes?
200
How are new taxes enacted?
202
What are regulations and why are they important?
203
How does the tax sausage get made? (House and Senate rules)
204
Who estimates the revenue impact of tax changes?
206
Howdo they do it? Do they ignore behavioral responses
to taxation?
207
Contents xv
What is dynamic scoring?
209
Must taxes be raised?
212
Can we solve the problem by raising tax rates only on
those with high incomes?
213
11
Snake Oil
215
The FairTax sounds, well, fair. Is it?
215
Wouldn t a flat tax be super-simple and efficient?
217
How about offering a new tax system on an elective basis?
217
What is the statve-the-beast theory?
218
Does the taxpayer protection pledge protect taxpayers?
220
What is the two Santa
Claus
theory?
220
12
Tax Reform
223
Tax reformers talk about a broad base and low rates.
What does that mean?
223
Is the broadest base always the best base?
223
Does the framing of taxes matter?
224
What is a revenue-neutral tax change?
224
Should tax reform and deficit reduction be separated?
225
Are there some sensible tax reform ideas?
225
What have we teamed?
227
NOTES
231
GLOSSARY
251
INDEX
269
|
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