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Globalization and the Fair Tax, 2006.
An overview of the US Fair Tax legislation and how it relates to the current state of globalization.
5,405 words (approx. 21.6 pages), 11 sources, MLA, $ 132.95
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Abstract
This paper examines how currently the United States has a complicated system of quotas, tariffs, and subsidies in place in an attempt to protect American business interests. It contends that for the most part these protectionist measures do their job, but not as efficiently or effectively as they could and that the drawbacks of tariffs, quotas, and other protectionist policies outweigh the benefits that they give, especially when there is a better solution to the problem. It argues that the Fair Tax plan is the best option to help stimulate American companies into keeping production in the United Sates and to stem the loss of American jobs. The paper assesses the Fair Tax plan as an answer to outsourcing by examining outsourcing, protectionism, and tax competition.
Outline:
Outsourcing and Protectionism
Export Processing Zones (EPZ's) and Tax Competition
The Fair Tax Plan as an Answer
Conclusion
From the Paper
"Currently the United States has a complicated system of quotas, tariffs, and subsidies in place in an attempt to protect American business interests. For the most part these protectionist measures do their job, but not as efficiently or effectively as they could. Quite frankly, the drawbacks of tariffs, quotas, and other protectionist policies outweigh the benefits that they give, especially when there is a better solution to the problem. That solution is the Fair Tax plan. In fact the Fair Tax plan is the best option to help stimulate American companies into keeping production in the United Sates and to stem the loss of American jobs. To begin assessing the Fair Tax plan as an answer to outsourcing one must first more thoroughly examine outsourcing, protectionism, and tax competition."
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The Fair Tax, 2007.
This paper discusses the positions of those for and against the introduction of the "Fair Tax."
1,433 words (approx. 5.7 pages), 5 sources, MLA, $ 47.95
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Abstract
The paper relates that the "Fair Tax" means doing away with taxes such as Social Security and Payroll taxes and imposing a consumption tax on retail goods in order to increase peoples' opportunity to save and invest. The paper examines the perspective of those in support of and those opposed to this system. The paper discusses how opponents claim that paychecks would be smaller because businesses would have to cut wages in order to support such a drastic change in the tax system. The paper looks at the assertion that the burden on low and middle class individuals and families will increase.
From the Paper
"The "Fair Tax" is the idea that doing away with taxes such as Social Security and Payroll taxes and imposing consumption tax on retail goods would increase peoples' opportunity to save and invest. The Fair Tax Plan was first presented by the group called the Americans for Fair Taxation, that imply that instituting such a tax would simplify the tax code. They also say that this type of taxing system would spark tremendous economic growth. According to Neal Boortz and Republican Congressman John Linder of Georgia, "individuals would be better of following a switch to a national sales tax in part because they would pocket 100% of their paycheck" (Linder & Boortz, 2006). Americans would pay federal taxes on purchased items."
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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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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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Is Fair Trade Really Fair?, 2002.
An examination of the effects of the North American Free Trade Agreement (NAFTA) and the proposed (Free Trade Area of the Americas) FTAA on Mexico.
4,644 words (approx. 18.6 pages), 18 sources, MLA, $ 120.95
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Abstract
This paper demonstrates that in order to improve free trade agreements and ensure that they include adequate protection for worker?s rights, food security and environmental regulation, the FTAA must be based on a new model, rather than on the failed model of NAFTA. It shows that unless this is done, the only people to benefit from these agreements will be the rich and powerful; and that the workers and traders of the poorer countries will continue to be exploited.
From the Paper
"Free trade policies such as North American Free Trade Agreement (NAFTA) are widening the gap between the rich and poor in a number of ways. This is particularly true in Mexico; a country that has always been concerned with the protection issues associated with major trading countries in the world, tight controls, high tariffs and other restrictive policies. These restrictions have been revoked however in response to the demands to promote export-oriented production, eliminate obstacles to imports, and loosen corporate controls over national domains and enterprises. The result has been a blatantly inequitable distribution of wealth and power both within Mexico and between Mexico and other countries. The track record of NAFTA has raised concerns that this inequity will only be augmented by any such agreement."
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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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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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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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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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Fair Trade in the Coffee Industry, 2008.
An analysis of the impact of fair trade in the coffee industry, including three case study analyses.
3,337 words (approx. 13.3 pages), 12 sources, MLA, $ 95.95
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Abstract
This paper explores the overall importance of the coffee industry to the global economy and describes how fair trade in the industry not only benefits the major players, but the international economy as a whole. It explores the history of coffee prices and how the fair trade movement which guaranteed a negotiated pre-harvest price changed the living standards for disadvantaged coffee growers and workers. The paper concludes that there is a huge disconnect between prices for coffee in the consumption market and the price paid to the coffee industry workers which results in poverty and poor economic conditions for coffee growers. Three case study analyses are included.
Table of Contents:
Introduction
Structure and History of the Coffee Industry
The Fair Trade Movement: Implications for Coffee Workers and the Global Economy
Case Study #1: Starbucks Impact on a Nations Economy: The Duality of Competition
Case Study #2: Cafedirect and KNCU - Partnership in Fair Trade
Case Study #3: Does Fair Trade Affect Quality? - Examining Coffee in Mexico
How has Fair Trade Helped Coffee Industry Workers: Tenets and Principles of Fair Trade
Fair Trade Certification Organizations: Fair Trade Labeling Organizations and International Fair Trade Standards
Conclusion: Fair Trade is Ethical Trade
From the Paper
"Globalization is a process of enhancing collective measures to integrate economies, not only via goods and services but via governance, investment, trade, and aid (DeAngelis 2004). As globalization has progressed, it is clear that the most advanced countries have gained the most from the integration of economies; as such there is a widening gap between developed/advanced countries and developing/underdeveloped countries. Does globalization favor high-income countries to low-income countries? The coffee industry highlights a common problem with many agricultural products that are marketed within developed regions - impoverished societies characterized poor development trends with a final product that is booming in the industry. Fair trade is the only mechanism that can correct this trend. It should be clear that fair trade is not the savior of the developing region; there are many structural problems that not even free trade can bypass. However, free trade has very visible benefits that have led to changes in sectors of the society (Simmons 2003). The coffee industry has faced many historical processes that have changed the living standards of many producers in the developing region; the free trade movement has helped to create some level of equity as it aids marginalized farmers in the coffee industry."
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Flat Tax, 2007.
A discussion of the flat tax and other reform proposals in America.
2,696 words (approx. 10.8 pages), 14 sources, APA, $ 80.95
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Abstract
This paper provides an overview of the issue of progressive taxes, cites related scholarly literature, and draws on some of the proposals advanced by think tanks. It looks at how those on each side tout the economic costs and benefits of their position and back them up with broader philosophical arguments. The paper also examines how proponents of progressive taxes argue that they are fair because the wealthy inordinately benefit from the structures that promote their wealth.
Outline:
Introduction
History of Taxes in America
Where we're Headed
Pro-Progressive Tax Theory
Less Progressivity, Flat Tax
Public Opinion
Conclusions
From the Paper
"During the early years of the U.S. government, revenue was generated primarily through fees and taxes on certain transactions. The crisis of the Civil War spurred Congress to pass a 3% income tax in 1862 as an emergency measure to assist in dealing with the national crisis (Tax Foundation, n.d.). The initial income tax was progressive, as the 3% rate was applicable to all income above $600. An inheritance tax (sometimes referred to as a death tax by advocates) was also established. In order to enforce the newly required taxing measures, the government created what is now known as the Internal Revenue Service. They were given general oversight to develop policies and procedures that would assist in the collection of taxes and fees."
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