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Income Tax and Welfare, 2002.
An examination of the benefits and detriments of welfare and taxation policies.
2,740 words (approx. 11.0 pages), 0 sources, MLA, $ 81.95
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Abstract
This paper examines how most social workers, politicians and those of the general public who support the welfare state do so in part because they believe welfare programs help to reduce the rate of poverty. It looks at how a growing number of critics assert that such programs in fact fail to decrease poverty, because too small a share of transfers actually reaches the poor, or because such programs create a welfare/poverty trap, or because they weaken the economy. It proposes a study to assess the effects of social-welfare policy extensiveness on poverty rates.
Outline
Discussion
Pros of Raising Income Taxes to Redistribute Income to the Poor
Cons of Lowering Taxes and Reducing the Amount Available for Income Redistribution.
Pros of Reducing Income Taxes
Cons of Reducing Income Taxes
Proposals
Ways of Funding Social-Insurance (Welfare) Programs
Conclusion
From the Paper
"Reducing the amount of transfer payments ultimately will increase levels of both poverty and the maladies that are associated with it. Infant and child mortality, increased crime, lack of participation in society in general, and increased medical expenses born ultimately by society can all be the results of decrease social spending (Center on Budget and Policy Priorities web site). To quote a study by the Center on Budget and Policy Priorities: ?Social insurance programs moved 1.4 million children out of poverty. Federal taxes, including the Earned Income Tax Credit, (EITC), lifted another one million children out of poverty. It is striking that taxes were nearly as effective as social insurance programs in moving children out of poverty because taxes alone would be expected to increase rather than reduce poverty."
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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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Income Tax and Children, 2002.
Examines the treatment of children in income tax systems, with particular attention to Canada.
1,150 words (approx. 4.6 pages), 4 sources, $ 44.95
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Abstract
This paper employs the Haig-Simons definition of income and defines the arguments for and against including dependent children in an income tax system. It then assesses 1993 changes to the Canadian income tax system regarding dependent children.
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Low Income Tax Credit, 2002.
This paper discusses the debatable issue of low income housing tax credit.
1,275 words (approx. 5.1 pages), 4 sources, APA, $ 43.95
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Abstract
This paper looks at the low income tax credit and how many believe that the federal government should do more to help the working poor gain access to affordable housing. It defines and describes the low income housing tax credit in order to explore the advantages and disadvantages presented by such a system.The author discusses how the current plan is extremely convoluted, making it difficult for developers and tenants to comply with.
From the Paper
"According to a report entitled The Low Income Tax Credit published by the Internal Revenue Service the low-income housing tax credit was created by Congress to promote the construction and rehabilitation of existing rental housing for the working poor in various neighborhoods throughout the United States. Congress also believed that the credit would raise the quantity of rental housing for individuals whose income is at or below certain income levels. 1 The report also states that another purpose behind the advent of the tax credit incentive, was the realization that it may be difficult for a private developer to collect rental income that was adequate enough to, pay the expenses associated with the development and maintenance of the housing, or to generate a return on investment adequate enough to produce the capitol needed to fund real estate projects."
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Progressive Income Tax, 2002.
Discusses progressive income tax within the context of the Canadian economy.
2,900 words (approx. 11.6 pages), 11 sources, $ 106.95
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Abstract
This paper examines the progressive income tax as a policy designed to redistribute income in Canada. It describes the mechanism or process, evaluates it and proposes alternatives or amendments to the current system.
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Income tax in Florida, 2002.
The advantages of Florida's income tax system.
2,650 words (approx. 10.6 pages), 18 sources, $ 97.95
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Abstract
This paper describes in detail the advantages of the Florida income tax system. It outlines its history and presents a general point of view through a report excerpt.
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Accounting for Income Taxes, 2005.
Discussion of the Exposure Draft (ED) released on July 14, 2005 by the Financial Accounting Standards Board (FASB).
4,358 words (approx. 17.4 pages), 11 sources, APA, $ 114.95
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Abstract
The Financial Accounting Standards Board released an Exposure Draft on July 14, 2005, entitled "Accounting for Uncertain Tax Positions, An Interpretation of FASB 109, Accounting for Income Taxes". This draft was released for comment before its implementation as part of the Generally Accepted Accounting Principles for entities to use in preparation of their financial reports. This paper shows that the purpose of the Exposure Draft is to resolve widespread diversity in accounting for income taxes by requiring firms to recognize in their financial statements the best estimate of the impact of a tax position. The paper shows that the ED also contains guidance for measuring the benefit that is recognized for an uncertain tax position and when that position should no longer be recognized. The paper examines comments by critics who feel that the Exposure Draft is complex, may be difficult to implement and could result in significant overstatements of firms' tax liabilities.
Paper Outline:
Abstract
Introduction
Background
Financial Reporting vs. Tax Reporting
Purpose of FASB 109, Accounting for Income Taxes
Findings
Purpose of the FASB's Exposure Draft
Discussion
Conclusion
References
From the Paper
"The temporary differences between the U.S. income tax rules and the GAAP requirements for financial reporting result in some income tax expense being recorded long before it is paid creating a deferred income tax liability (Horngren, et al., p. 340). These temporary or timing differences arise because some revenue and expense items are recognized at different times for tax purposes than for financial reporting purposes. Timing differences may accumulate over more than one year and create variations between the tax basis of an asset or liability and its reported amount in financial statements. These temporary variances usually become taxable or deductible when the related asset is recovered or the related liability is settled. A deferred tax liability or asset represents the increase or decrease in taxes payable or refundable in future years as a result of temporary differences and carry forwards at the end of the current year (FASB, 1992)."
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Earned Income Tax Credit, 1996.
Advantages & disadvantages of EITC as way to reduce income inequality, impact on beneficiaries & incentive to work.
1,350 words (approx. 5.4 pages), 8 sources, $ 47.95
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From the Paper
"This research examines the Earned Income Tax Credit (EITC). The overall objective of this examination is to assess the advantages and disadvantages of the EITC as a way of reducing income inequality within the United States. In this research, this overall objective is addressed through focusing on the effects of the EITC on (1) the levels of disposable money income of beneficiary families and (2) the incentives of beneficiary families to work.
EITC: Description and Objectives
The EITC was enacted in 1975 to ?offset the impact of Social Security and Medicare taxes on low-income individuals and to encourage them to work instead of relying on welfare benefits?
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Impact of the Welfare Reforms on the Welfare System, 2002.
A paper exploring the relation between poverty and welfare reforms and the research potential of the same in the future.
2,130 words (approx. 8.5 pages), 10 sources, APA, $ 66.95
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Abstract
The paper studies how society decided that the poor should do something about their situation, they did not need to live on welfare and they should get jobs. Thus, in 1996 a welfare reform was introduced in the U.S. that came under the name of Temporary Assistance for Needy Families (TANF) program, suggesting that the welfare provided to the poor in the nation would be temporary. The behavior of the individuals would be monitored until such a time when they changed their behavior and got jobs to support themselves. This paper studies the predictive impact of the welfare reform that took place on the poor of the urban areas and the associated factors.
From the Paper
"Most of the jobs into which welfare recipients are being pushed, while good enough for teenagers living at home with working parents, are not of much help to heads of households. Thus, not surprisingly, several studies have shown that inner-city residents cannot increase their households' incomes by taking suburban jobs.(6) Of course, a bad job is often better than no job. PRWORA, however, is not a jobs policy: it does not create new jobs. It simply assumes, in the absence of any evidence, that people will find work because they are being forced to do so. This presumption arose, in part, because of the modest success of many micro-level welfare-to-work programs that states have piloted during the past five years.(7)"
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Welfare vs. The Welfare State in Canada, 2002.
This paper covers the development and current state of the welfare system in Canada.
1,625 words (approx. 6.5 pages), 2 sources, MLA, $ 52.95
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Abstract
Using Ben Carniol's "Case Critical: Challenging Social Services in Canada", as well as Larry Jonston's "Politics: An Introduction to the Modern Democratic State," this paper discusses the welfare state in Canada, the development of it and its shrinkage within the past one hundred year. The author shows evidence that the modern welfare state is shrinking in today's society because of the advancement of right wing politics and the decline of Keynesianism as a solution to the problems of the people of Canada.
From the Paper
"It is important to remember that Canada did not invent the welfare state, it was merely adopted during the development of the country. It was the adoption of these welfare state ideals, that has lead Canada to develop things such as free public Health Care, Employment Insurance, public education and welfare itself. Ben Carniol (2000) explains the welfare states creation in the terms of industrial England where it first surfaced in the modern form. The creation of a welfare state began when the capitalistic owners of large factories in England were beginning to become disgruntled by the constant visitation of representatives from the numerous charitable organizations that had formed in the country to help the poor and underprivileged survive in the new society that saw the factory owners compete for profits at the expense of the men who worked for them under sometimes extremely harsh conditions. It was agreed upon that some sort of central organization for the collection of charity from the owners would be necessary to ensure that the money was going to charity and not people who had begun cheating the system in order to make money for themselves."
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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 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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Personal Income, 2002.
A study of personal income and the effects of tax on spending.
945 words (approx. 3.8 pages), 4 sources, MLA, $ 33.95
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Abstract
This paper examines how an increase in personal income can decrease disposable spending. It explores the effects of aggregate demand and describes that a decrease in income taxes may offset the negative impact of reduced wealth on total spending. This paper includes a graph.
From the Paper
"Personal income is income received by individuals from all possible sources. This includes wages, and income from dividends paid on investments. The largest component of total income is wages and salaries, a figure that can be estimated using payrolls and earnings data from the employment report. Beyond that, there are many other categories of income, including rental income, government subsidy payments, interest income, and dividend income. Personal income is a decent indicator of future consumer demand, but it is not perfect. Recessions usually occur when consumers stop spending, which then drives down income growth."
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Problems of the Tax Structure in Tennessee, 2006.
A look at the proposal for a new levy on the state income tax in Tennessee.
1,150 words (approx. 4.6 pages), 4 sources, MLA, $ 39.95
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Abstract
In this paper the author examines the proposal by the governor of Tennessee, to introduce a new levy on the state income tax. According to the author, the proposed levy was to cover a short fall in revenues of the state. But, as the paper proceeds to discuss, there was a firestorm of political activity that raged as the voting public very swiftly and by every means available let their legislators know an income tax would not be appreciated. The author carries on discussing all of the political issues surrounding the taxation in Tennessee, including the budget shortfalls that became apparent when the accounts were publicized. He concludes that the state of Tennessee has a large mess on their hands and some difficult decisions to make before the final voting takes place.
From the Paper
"The Central Division runs from the Time Line to the North flowing Tennessee River 70 miles west of Nashville. This is now the largest population density area of the state and politically are a bunch of wishy-washy fence sitters that generally vote for the current hot button issue whether its Democratic or Republication. The Nashville area, including the manufacturing plants of Saturn, Nissan, to the south and all their allied industries plus a newly committed addition of several thousand jobs by the Dell Corporation in Nashville proper contribute heavily to the tax base but still remain third overall in contributions."
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