National level goods and services tax (GST) is India’s most ambitious indirect tax reform. Its objective is to levy a single uniform tax across Ind...

Restructuring of the tax system has constituted a major component of fiscal reforms in India initiated since 1991. The main focus of the tax reform...

The recently introduced Goods and Services Tax (GST) is undoubtedly the biggest tax reform in the fiscal history of India. After missing several de...

Concern has increased over the size and sustainability of the United States' recent budget deficits and the country's long-run budget outlook. This...

Among the various indices of ability-to-pay taxes, income is regarded by far the most appropriate. Part I of this book examines various analytical ...

In 2014, the federal government will forgo an estimated $17.45 billion in tax revenue from IRAs, which Congress created to ensure equitable tax tre...

This dictionary defines and explains taxation and associated terms used world-wide. Meticulously cross-referenced, the dictionary is a comprehensiv...

Audit activities help ensure taxpayers pay the right amount of tax and help address the net $385 billion tax gap—the difference between the amount ...

Reports by the public of suspected underreporting of taxes or other tax violations can help IRS detect millions of dollars in taxes that would othe...

In spite of extensive fiscal reforms undertaken during the nineties, India's public finances face numerous problems. While the taxation system rema...

This book is an overview of issues associated with the marriage penalty. The first section explains how the marriage penalty (and the marriage bonu...

The government is big and important in our times. We depend on the government to protect ourselves against external aggression, internal disorders,...

New Tax Guide provides an in-depth look at income and taxes for various types of artists, writers, performers, and other creative people. A general...

Commenting on his collaboration with Geoffrey Brennan on THE POWER TO TAX, James M. Buchanan says that the book is "demonstrable proof of the value...

Commenting on his collaboration with Geoffrey Brennan on THE POWER TO TAX, James M. Buchanan says that the book is "demonstrable proof of the value...

Governments are big and important in modern times. People depend on their government to protect themselves against external aggression, internal di...

Statutory individual income tax rates, also referred to as "statutory marginal tax rates," are the rates of tax applicable to the last (marginal) i...

It would be difficult to find a more heated topic in American political circles than tax cuts. Do they help the economy, the rich, or the middle cl...

The President and leading Members of Congress have indicated that income tax reform is a major policy objective. Some itemised deductions are visib...

Recent and projected large federal budget deficits have generated congressional and executive branch interest in increasing revenue by reducing the...

Income tax rates have been at the centre of recent policy debates over taxes. Some policy-makers have argued that raising tax rates, especially on ...

When the Indian economy faced an unprecedented macroeconomic crisis in 1991, fiscal consolidation constituted a major objective of the policy respo...

Taxes are as old as civilisations. Taxes are imposed so that a government may perform its traditional functions (defence, and maintenance of law an...