This Symposium is brought to you . Discover the top articles about tax issues , analysis and coverage. Our reporters at Tax Notes are always in the know and we have the tax policy expertise. Why do we have taxes ? Until someone comes up with a better idea, taxation is the only practical means of raising the revenue to finance government spending . A major policy issue concerns the question of integrating income taxes on. Accelerated depreciation allowances and current deductions of R and D outlays will . This chapter highlights five areas where tax policy could be improved:.
Although the VAT is regressive relative to current income, the regressivity can . Data and research on income taxes including OECD tax databases, taxing. Variation in Average Tax Rates at Selected Income Levels, Administration Policy. Number and Share of Families Paying Taxes , Current. This would require the government to abandon the current differences in.
While Global Intangible Low Tax Income (GILTI) was introduced as an. However, another approach might be to replace current income taxes altogether with a consumption tax. Switching the federal tax system from an income tax to a. CA Garner - Cited by - Related articles Ending Special Tax Treatment for the Very Wealthy - Center. Well-designed adjustments to account for the current composition of income.