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The Flat Tax Revolution, 2005.
A discussion on the flat tax revolution occurring in Central and Eastern Europe.
1,380 words (approx. 5.5 pages), 5 sources, MLA, $ 47.95
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Abstract
This paper argues in support of the flat tax revolution occurring in Central and Eastern Europe. It discusses the flat tax as a departure from the Western European tradition of high tax rates to finance expensive social services. The paper explores the benefits of a flat tax.
From the Paper
"Each year as April looms ahead talk of tax code reforms boils again to the surface of news commentary, talk radio and political analysis. Perhaps one of the most talked about revolutions in worldwide tax reform is the ..."
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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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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 System.
An argument in favor of flat tax system.
5,150 words (approx. 20.6 pages), 1600 sources, MLA, $ 128.95
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Abstract
This paper provides an argument in support of instituting a flat tax system in the United States. The paper begins with a statistical-based explanation of the flat tax system, which maintains that one's income should be taxed just once as close as possible to its source. Next, the paper turns to an analysis of the economic and fiscal benefits of a flat tax system. Finally, the paper turns to the social and political benefits of a flat tax system, explaining that it is progressive -- in that those without income are not taxed -- efficient and simple.
Outline:
Introduction
Explaining the Flat Tax
A Case for the Flat Tax System
Benefits of the Flat Tax System
Progressivity, Efficiency, and Simplicity
Conclusion
Bibliography
From the Paper
"In this light, the main objections to the flat tax are cancelled out (The Economist, 2005). In addition, the advantages of a simple tax system are enhanced. Simplicity is an advantage in its own right. The costs of administering a complex tax system are huge. Estimates for the United States, whose tax regime, despite government efforts, put the costs of compliance, administration and enforcement between 10 percent and 20 percent of revenue collected. This sum is equivalent to between one-quarter and one-half of the government's budget deficit. And many countries have even higher maintenance costs. According to Hall and Rabushka (1995), the flat tax would save taxpayers hundreds of billions in direct and indirect compliance costs (Hall and Rabushka, 1995). It would also transfer billions of dollars from investments that reduce taxes to those that produce goods and services."
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The Flat Tax Rate, 2004.
This paper argues that implementing a flat-rate tax would greatly improve the economy in the United States.
1,450 words (approx. 5.8 pages), 4 sources, MLA, $ 48.95
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Abstract
This paper explains that initiating a flat-rate tax would greatly simplify taxation in the United States, thereby freeing up time and capital spending on compliance with tax codes. The author points out that decreases in marginal taxes will increase incentives to produce and will funnel money away from non-economically productive investments designed to minimize taxes. The paper relates that one of the most common criticisms concerning the implementation of a flat tax rate is that it will harm lower-income households, while not greatly affecting higher income Americans.
Table of Contents
Introduction
Support for a Flat Tax
Criticisms of the Flat Tax
Conclusion
From the Paper
"Importantly, the flat tax system is economical and efficient simply as a result of its ease to administer and comply with. A flat tax system reduces the hassles and burdens of compliance to a complex graduated system. This reduces the burden on taxpayer, the tax collector, as well as the accountant. While a flat tax system will ultimately reduce the demand for accountant's and lawyer's services, it will free a large numbers of Americans from time-intensive taxation issues. Higgins argues that a flat tax system will save about two billion hours per year in filling out forms and keeping records. Further, the $200 billion needed to comply with current tax codes will be significantly reduced. As such, these Americans can presumably funnel this extra time into making more money, thus ultimately improving consumer spending and stimulating the economy."
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Flat Tax, 2003.
An overview of flat tax, its definition, advantages, and disadvantages.
1,587 words (approx. 6.3 pages), 8 sources, MLA, $ 51.95
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Abstract
This paper takes a close look at the concepts of the flat tax and looks at its possible benefits and potential failings. Although there is a basic format of the flat tax, there are multiple flat tax proposals that have been offered by conservatives. Along with critiquing the basic format, this paper compares and contrasts the different flat tax proposals.
From the Paper
"The United States tax system is in complete disarray. Republicans and Democrats agree that the current tax code is complex, unfair, and costly. The income tax system is so complex; the IRS publishes 480 tax forms and 280 forms to explain the 480 forms (Armey). The main reason the tax system is so complex is because of the special preferences such as deductions and tax credits. Complexity in the current tax system forces Americans to spend 5.4 billion hours complying with the tax code, which is more time than it takes to manufacture every car, truck and van produced in the United States (Armey). Time is not the only thing that is lost with the current tax system; Americans also lose great deal of money complying with the taxes. Resources that are currently wasted on record keeping, filing forms, learning the tax code, litigation, and tax avoidance. The cost of complying with the current tax code totals about $200 billion annually, or $700 for every man, woman, and child in America (Armey 1). The overwhelming consensus that the current tax system is inadequate has ignited the search for tax reform. There are numerous proposals for tax reform; one particular proposal is the idea of a national flat rate income tax. The idea is to replace the current income tax with a single rate that everyone pays."
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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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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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Say Yes to a Flat-Tax, 2007.
This paper argues for abandoning the current American tax system and switching to a flat-tax rate.
833 words (approx. 3.3 pages), 1 source, MLA, $ 29.95
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Abstract
The paper relates that with the complexity of the current US tax structure, many proponents are calling for a flat-tax rate system. The paper discusses how this method would simplify tax paying, increase the economy and could potentially be a cost-saver while increasing tax revenues. The paper explains that this system would be fairer and less complicated and stressful for citizens.
From the Paper
"The flat-tax rate gaining the most consideration in America is the proposal "formulated by Robert E. Hall and Alvin Rabushka of the Hoover Institution. Their proposal would have two components: a wage tax and a cash-flow tax on businesses" (Bickley 4). The wage tax would be based only on salaries and wages, which the cash-flow tax would be based on gross receipts minus all costs. There are many positive aspects of this flat-tax proposal, which need to be discussed."
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Flat Tax Policy, 2002.
Argues for a system of flat tax instead of the present income tax system.
1,150 words (approx. 4.6 pages), 4 sources, $ 44.95
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Abstract
This paper overviews the current income tax system and the problems it presents, especially unfairness and over complexity. An argument is made in favor of a simpler, fairer flat tax.
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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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Flat Tax, 1996.
Argues for adoption of flat tax as more simple, efficient & conducive to economic growth than current income tax system.
1,575 words (approx. 6.3 pages), 15 sources, $ 55.95
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From the Paper
"This research paper argues in favor of the adoption of a flat tax as a substitute for the current income tax system in the United States. A flat tax, rigorously applied, would be far superior to the current system because it would be simpler, fairer, a more efficient way of collecting public revenues and it would be consistent with optimizing economic growth. Strong arguments can be made for diluting the flat tax through the adoption of various exceptions to it, but such an effort, if successful, would reduce or eliminate some of its positive effects. The adoption of a flat tax should be accompanied by supermajority requirements to make it more difficult for future politicians to undermine its positive features."
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The Flat Tax: A Critical Analysis, 2000.
A look at the reasons for and against a flat, as opposed to a graduated, income tax in the United States.
4,639 words (approx. 18.6 pages), 8 sources, $ 120.95
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From the Paper
"The somewhat progressive nature of tax rates as income increases is one of the central features of the United States? personal income tax system. That effective rates, the established percentage of one?s income that one must pay as income tax (Rosen 537), increase as income increases, has been true of the United States? tax system since its inception. Criticism of the United States? tax system abounds, and some recent reform proposals have centered around a ?flat tax,? a taxation scheme where all personal income is taxed at the same marginal rate, the percentage of each additional dollar of income that is collected by the government in taxes (Rosen 534), rather than at differential rates that rise with income. For instance, under the current system, an additional $100 of income is taxed at a higher rate if one?s total tax bill is $100,000 than if one?s total tax bill is $20,000. If marginal tax rates were the same, this additional $100 of income would be taxed at the same rate regardless of one?s income. The two proposals to which serious attention has been given are the Armey plan and the Hall-Rabushka flat tax plans."
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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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A Taxing Question, 2003.
An examination of the advantages and disadvantages of flat tax versus leveled tax.
2,049 words (approx. 8.2 pages), 3 sources, APA, $ 64.95
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Abstract
An economic approach to why America should move towards a flat tax or a VAT tax as the Europeans use, as opposed to the restrictive and damaging stepped tax used today.
From the Paper
"The way in which our tax system is set up leaves the majority of us wondering what is going on. To put it concisely I must quote Republican Dick Armey in saying ?Our current tax system is broken. It is complex; unfair; inhibits savings, investments and job creation; imposes a heavy burden on families; and undermines the integrity of the democratic process. It cannot be repaired by any tinkering or fine tuning. It must be completely repealed and replaced?. The U.S. tax code, as Armey says, has many problems and negative implications on our economy. Our Tax system now has so many loopholes and deductions that it actually brings up the marginal rate of taxation for everyone. Savings is discouraged by double taxation, once on your money earned from working, before investment, then again after benefiting from an investment. All of these issues can be cleared up under a flat tax."
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