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Cigarettes Tax, 2007.
This paper analyzes Proposition 86 of the State of California to add $2.60 in taxes to every pack of cigarettes, which could raise the price of the average pack to $7.
830 words (approx. 3.3 pages), 2 sources, APA, $ 29.95
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Abstract
This paper states that the anti smoking Proposition 86 is one of the most hotly contested propositions in California's legislative history. The author points out that the proponents argue that it will reduce smoking, improve health care services, and provide valuable tax revenues for the state. The paper reports that the opponents stress that the tax is a back door funding of the health care industry, is an irresponsible use of taxpayer money and financial punishment for millions of adults in the state who decide of their own volition to smoke, an activity that is still legal in the United States.
From the Paper
"California is currently home to about 9% of the total population of smokers in the United States. This is a significant portion of the total population of cigarette smokers who will all be affected drastically by the tax increase on packs of cigarettes via Proposition 86. The immediate effect of the tax will be to decrease sales of packs of cigarettes in the state. This is basic economics. If the price of a pack of cigarettes increases so dramatically, by more than 50% in this case, it will inevitably lead to decreased sales as more individuals have difficulty absorbing the increased overall cost of smoking (never mind the long-term health costs)."
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Tobacco, Cigarettes and Taxes, 2002.
Discusses the effectiveness of imposing taxes on the tobacco industry.
1,650 words (approx. 6.6 pages), 7 sources, $ 62.95
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Abstract
This paper examines the effects of cigarette and tobacco taxes on consumption and health. It outlines the rationale behind increasing taxes to decrease consumption. It also identifies the shortcomings of this approach and potential problems.
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Federal Income Tax Receipts and Overall Tax Rate, 2008.
An analysis of the significant relationships among the individual income tax rates and the federal income tax receipts.
2,533 words (approx. 10.1 pages), 5 sources, MLA, $ 76.95
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Abstract
This paper investigates whether and how the federal income tax receipts change given the overall tax rate for individual income taxes. The paper also investigates whether the tax receipts exhibit a diminishing return as marginal tax rates increase. The paper concludes that there exists a meaningful relationship between the marginal income tax rate and the marginal income tax receipts.
Outline
Introduction
Model
Model Results
Initial Model
Alternative Model
Alternate Model End Notes
Initial and Alternative Model Results
Data Mining
Data Mining Results
Conclusion
Appendix A: Figures
Appendix B: Data Sources
From the Paper
"Now, disregarding all the statistical minutia that may or may not be relevant the author will make the following observations regarding the alternate model. This model is depicting the predictive power of the variance of the marginal individual income tax rates among all five income quintiles to the income tax receipts at the federal level. It is apparent from the model that nearly a quarter of the variation in the marginal tax receipts can be predicted through the marginal tax rate, ceteris paribus."
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Flat Tax & Tax Reform Act Of 1986, 1996.
Compares specifics, effects, benefits of 1995 Congressional flat tax proposals & 1986 tax format.
1,350 words (approx. 5.4 pages), 6 sources, $ 47.95
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From the Paper
"This research compares, contrasts and critiques the U.S. Congress 1995 flat tax proposals with the 1986 tax format. The research also discusses the benefits and disadvantages of each for taxpayers. The Armey-Shelby flat tax, the most well known of the flat tax proposals, is based on the supply-side economics of former Housing and Urban Development Secretary Jack F. Kemp, who co-authored the Reagan tax cuts in 1981. Most of the flat tax proposals are similar in nature. All make major changes to the current tax code, which is based on the Tax Reform Act of 1986. The flat tax propositions are the first major proposed revisions of the Tax Code since that act.
The Tax Reform Act of 1986 was the first significant revision of the tax code since World War II, when the tax code was converted into a broad-based tax (Snow, 1992, p. 139). It..."
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Flat Tax and Sales Tax, 1999.
Examines pros and cons of the fairness and effectiveness of two consumption-based reforms to correct deficiences and injustices in the tax system.
2,250 words (approx. 9.0 pages), 17 sources, $ 79.95
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From the Paper
"This research paper examines the potential advantages and disadvantages from a public policy standpoint of various types of consumption-based taxes which have been proposed to remedy the deficiencies of the current federal tax system. A flat tax, rigorously applied, would be far superior to the present system because it would be simpler, fairer, a more efficient way of collecting public revenues and consistent with optimizing economic growth. However, it would benefit disproportionately higher income individual taxpayers, certain property owners and business generally and impose crushing burdens on lower income and many middle income taxpayers who depend on personal services income for maintaining their way of life and who consume most of..."
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Sales Tax Versus Property Tax, 2005.
A comparison of the merits of South Carolina's sales tax versus the state's property tax.
1,125 words (approx. 4.5 pages), 4 sources, $ 44.95
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Abstract
The paper argues that South Carolina's property tax is more preferable and more indispensable than the state's sales tax. While the latter has certain things operating in its favor, at least one observer has accused it of being inefficient, and the paper suggests that, from the available literature, it does not serve the state's most important functions, chiefly education, as well as does the property tax.
From the Paper
"South Carolina's Sales Tax versus the State's Property Tax Taxation is a major concern in many jurisdictions, and South Carolina is no different. The following paper will examine the relative merits of South Carolina's sales tax versus its property tax. As should become clear, there are things to commend the state's sales tax as well as items that call it into question. Conversely, the state's property tax may not be welcomed by home-owners, but it does serve the vital function of strengthening South Carolina's education system. As well, it appears to be easier to enforce and to implement than a sales tax (at least at the present time) and property taxes in general are more efficiently administered because they are so much more difficult to evade."
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Cigarettes & Politics, 1996.
Analysis of the political debate concerning cigarette advertising & the FDA efforts to regulate nicotine as a drug. Includes an annotated bibliography.
1,575 words (approx. 6.3 pages), 11 sources, $ 55.95
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From the Paper
"Cigarette smoking has been marginalized in American society for some time. The process began with the Surgeon General's Report in the 1960s, followed by laws removing cigarette commercials from television. The program continues to this day with further efforts to eliminate smoking from restaurants, the workplace, and other public sites, and to prevent young people from taking up smoking in the first place. One of the most recent efforts has been an Executive Order signed by President Clinton to limit tobacco advertising in any form aimed at teens and to set other limits on the industry. This proposal has been published by the Food and Drug Administration (FDA), which is soliciting public comments before the order is implemented and before Congress takes up legislation either implementing this
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Asthma, Pharmacology and Cigarettes, 2005.
A case presentation.
1,575 words (approx. 6.3 pages), 7 sources, $ 62.95
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Abstract
This is the case presentation that documents a 36 year old female asthmatic who smokes. The paper presents all the information that is known about the state of the patient. Specific treatments and smoking cessation with relation to asthma are discussed.
From the Paper
"This is the case presentation of a 36 year old female asthmatic who smokes. A case presentation based on what was known about the patient and a list of identified unknowns was documented. An analysis of corticosteroid use (inhaled and oral) on the treatment of asthma was presented as was a discussion on albuterol inhalers and theophylline. Finally, smoking cessation with relation to asthma was discussed."
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Advertising for Marlboro Cigarettes, 1993.
An examination of the price cuts by Philip Morris, sales, Marlboro Man, anti-smoking groups, positioning and the global market.
1,800 words (approx. 7.2 pages), 8 sources, $ 63.95
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From the Paper
"Philip Morris Companies, Inc. is a leading consumer products company with three major segments: tobacco, food and beer. Each of these strategic business units (SBUs) is a significant force in its respective market; the company is the largest cigarette company in the United States and the largest American food processor (Shea, 1993, p. 1822). Philip Morris has among its assets the most valuable brand in the world: Marlboro (Morris, 1993, p. 43). This research examines the advertising campaign that created this successful brand, and the strategies that have driven the campaign.
In 1992, Philip Morris dominated the domestic cigarette market with approximately a 45 percent market share. Tobacco products accounted for 43 percent of 1992 revenue and 69 percent of the company's operating profit (Barrett, 1993, p. 317). That..."
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Pro-U.S. Flat Tax Reform, 2002.
This paper discusses the option of a flat United States federal income tax and argues its desirability in America's current economic set-up.
2,090 words (approx. 8.4 pages), 7 sources, APA, $ 65.95
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Abstract
This paper discusses introduction a flat tax reform in America's federal income tax law. To analyze the flat tax, the current income tax and the proposed flat tax structure is compared as well as a definition of progressive taxation. General points for and against a flat tax follow. A detailed flat tax piece of legislation prepared by United States Representative Dick Armey and United States Senator Richard Shelby are summarized and used as an example of a specific implementation of a flat tax. Finally the paper shows why a flat tax is more desirable than the current federal tax structure.
Outline:
Introduction
Flat Income Tax
Current Income Tax
Armey-Shelby Proposed Flat Income Tax
Tax Types
Progressive Tax
Definition
Example ? Federal Income Tax Structure
Regressive Tax
Definition
Example ? Social Security Tax
Current Income Tax
Problems
Complexity
Administration Cost
Increasing Tax Burden
Special Interest Lobbying
Flat Income Tax
?Ideal? Flat Tax
Armey-Shelby Tax Proposal
One Tax Rate
Simple Tax Form
No Tax on Savings
Elimination of Double Taxation
Zero Tax Bracket
Other Benefits
Other Definitions of Taxes
Consumption Tax
Sales Tax
Value-added Tax (VAT)
Wage Tax
Income Tax
Timing of Tax Collection
Best Choice - Flat Income Tax
Current Problem Solution
Ease of Administration
Encourage Savings and Investment
From the Paper
"There are two main reasons for mentioning that income is taxed ?one time?. Currently dividends paid to company stockholders are taxed both as profits for the company and dividend income for the individual who is paid the dividend. To eliminate this double taxation of dividends the company will pay corporate income taxes on its profits and the individual will not be liable for any taxes on the dividends he receives. A second reason is the elimination of taxing savings twice. If an individual puts a dollar from his paycheck that he has already paid income tax on in the bank, then any earnings on the savings is again taxed. Both of these situations inhibit savings and investment taking dollars out of the economy and recycling them through the federal government."
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National Retails Sales Tax, 2006.
This paper discusses the history of taxation in the U.S. and a proposed national retails sales tax and concludes in favor of these new systems of taxation.
5,590 words (approx. 22.4 pages), 12 sources, APA, $ 135.95
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Abstract
This paper explains that, as proposed, the national sales tax (also called the Fair Tax) would be a 15 percent sales tax on the final purchase of goods and services at the retail level and would include the abolishment of the Internal Revenue Service. The author points out that some of the arguments for the Fair Tax are that all Americans will take home their entire paycheck resulting in revenue neutrality and that there will be no tax on business inputs. The paper relates that some of the arguments against the Fair Tax are the fear of burdening the poor who spend most of their income on retail in contrast to the wealthy who invest much of the income, and the cost of implementing a system of controls.
Table of Contents:
Objective
Introduction
History of U.S. Taxes and Tax Law
War of 1812 - The First Sales Tax
Civil War Effort - The First Income Tax Law
Congress Rules Income Taxes as Unconstitutional
The Sixteenth Amendment - Income Tax made Permanent
World War One
The Great Depression
World War II - Transformation of the Tax System
1981 - The Largest Tax Cut Ever
Yearly New Tax Acts - 1986 through 1990
Tax Acts of President George Bush
World Trade Organization Rules Corporate Tax Provision Illegal
The National Sales Tax
Three Major Proposals - Alternative Reform Initiatives
Another View of the NST
Gregory (2004) agrees with Crawford (2005) most emphatically
Another Vote for Real Reform
Primary arguments of Fair Tax proponents are as follows:
Primary Arguments of Those Against the Fair Tax
Knowledge to Assist in the Comprehension of the Fair Tax Law
The Views Expressed by 'The Ways and Means Committee - Washington"
Regressive Tax System Characteristics
Discussion
From the Paper
"The proposed 'national sales tax' would be the replacement for the personal income tax, corporate income tax, and estate and gift tax and would have an impact on the U.S. economy, the national standard of living, the cost of compliance and the degree of intrusiveness of the tax system in the lives of U.S. citizens. The NST would stand in the place of all individual and corporate income tax, transfer taxes, as well as most non-trust fund excise taxes with a single 15 percent flat-rate tax on the purchase of final goods and services at the retail level. The rate of 15% would be applicable meaning that an item costing $.85 would cost a total of $1 including tax. he present income tax system in the U.S. has several defects. The National Sales Tax plan is purported to be the answer for correcting those defects."
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State and Local Tax Issues, 2008.
An analysis of state sales tax and the development of tax policy in the United States.
2,304 words (approx. 9.2 pages), 6 sources, MLA, $ 71.95
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Abstract
This paper examines state and local tax issues in the United States. It begins by analyzing the state sales taxes, describing the history behind the implementation of the tax and how it is viewed in the current economy. The paper then looks at the development of an equitable tax policy and the issues that local and state authorities face today with regards to this policy.
Table of Contents:
Sales Tax
Tax Policy
From the Paper
"Another issue is whether the development of a more equitable tax system would be a proportional tax system in which all taxes are adjusted by real income. This type of tax system is also termed a flat tax system where everyone would pay the same percentage of their income in taxes and regressive tax policies would be reworked to account for income levels (Stocker 147). While some of this might be impractical such as adjusting sales tax by income, the flat tax rate within the progressive tax system is conceivable albeit a difficult challenge for local and state authorities to implement without federal support and oversight to a degree."
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Capital-Gains Tax, 1990.
This paper explores the capital-gains tax issue in the United States: Pros and cons of arguments involving reduction in the tax rate, tax on inflation, cost of capital and creating short-term windfall.
1,125 words (approx. 4.5 pages), 14 sources, $ 39.95
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From the Paper
"This research explores the capital-gains tax issue in the United States. The major controversy concerns whether or not to reduce the tax rate on capital-gains to some level below that for ordinary income, which is the basis for the taxation of capital-gains under the Tax Reform Act (TRA) of 1986. Although the proposal by the Bush Administration to reduce the tax rate on capital-gains was defeated in the Senate in the fall of 1989, the issue remains very much alive.
The nation's media generally and the Bush Administration more specifically have attempted to portray the controversy over the capital-gains tax as a liberal/conservative clash. Such a depiction suits the Administration, because, as was true of the Reagan Administration which preceded it, it hopes to make points ... "
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A Flat Tax System, 2005.
This paper discusses changing the U.S. tax system to a flat tax system.
1,320 words (approx. 5.3 pages), 2 sources, APA, $ 44.95
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Abstract
This paper explains that changing the U.S. tax system to a flat tax system with a broader tax base and lower tax rates has advantages and disadvantages over the current tax system, which is very complicated and has issues of inequity. The author points out that the
new tax system would broaden the tax base, lower tax rates and do
away with mortgage interest payments and state and local tax deductions. The paper states that, once the principles of a low flat rate tax on consumption with no deductions is established and all the special interest lobbies have been steamrollered, the logical next step is to scrap the income tax entirely.
From the Paper
"Many groups may protest against a broadened tax base and lowered tax rates through a flat tax type initiative. Entities and individuals with tax shelters for example would be very angry about this change and likely would protest because they would be losing their tax shelters. Homeowners might also protest because of the abovementioned
predictions in regard to the housing market and how it might collapse under a flat tax initiative. And politicians who are entrenched in or have interests in maintaining the status quo will protest against change in the system and try to tie up the effectiveness and speed of the change."
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How Corporate Taxes Help Our Economy, 2002.
This paper examines the national debate on corporate taxes and its effect on the United States economy.
2,525 words (approx. 10.1 pages), 10 sources, APA, $ 76.95
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Abstract
This paper explores the issues and history of corporate taxation. Corporations are taxed at a rate depending on their income. This paper discusses the pros and cons of dropping the corporate tax, the methods which can be used to drop or lower corporate taxes and why. The paper includes charts and statistics concerning corporate taxes.
Table of Contents
I. The Beginning of Corporate Income Tax
II. The 1986 Tax Reform Act
III. How Does Taxes Affect Business
IV. Corporate Tax Rates
V. Decline of the Corporate Income Tax
VI. Why the Wide Range Between State and Corporate Taxes
VII. How Does Corporate Tax Work with Multi-state Manufacturers?
VIII. Does the Corporate Tax Help
IX. Proposals of Corporate Income Tax
X. Need of Stimulus
XI. Future Research Concerning Corporate Taxes
XII. Conclusions
XIII. Works Cited
From the Paper
"Where did the corporate income tax begin? How does it affect our economy? What is the future of the corporate income tax? Will deleting corporate income tax be the answer for the economy? What about cutting part of this tax? How does the corporate income tax help the economy? These are questions that will be answered in this paper as well as how the corporate tax is affecting our economy now.
The Beginning of Corporate Income Tax
"How the corporate tax began is an example of why tax systems can be worse than they should be and how little influence the economic profession has on government policy (Norton 2). Sometimes ideals look great when they are not that sound. Corporate taxes were used during wartime until 1909, when Congress enacted a 1 percent tax on corporation income. The rate increased until 1932 to 12.5 percent when the rate was changed to the progressive rates. Norton stated, ?Surtaxes on corporate income were added for ?excess profits? during both world wars. The highest peacetime rate, 52.8 percent, was reached in the sixties? (2). "
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