| Papers [1-15] of 100 :: [Page 1 of 7] | | Go to page : 1 2 3 4 5 6 7 —> | Search results on "SALES TAX VERSUS PROPERTY": |
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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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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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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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New York City Sales Tax on Clothing, 1999.
Analyzes effects of law eliminating tax on items less than $500. Pro & con, distributive equity and issues of politics and economics.
1,575 words (approx. 6.3 pages), 8 sources, $ 55.95
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From the Paper
"NEW YORK CITY SALES TAX ON CLOTHING: AN ANALYSIS
Introduction
The City of New York and the State of New York have cooperated to enact legislation to eliminate the sales tax on all articles clothing that are priced at less than $500. The change in the sales tax laws will become effective 1 January 2000.
This research examines the derivation of this change in the sales tax on clothing in New York, together with the arguments for and against the change. Additionally, the sales tax change is assessed within the contexts of equity, administrative ease, political implications, economic impact, and revenue adequacy.
Derivation of the Change in the Sales Tax on Clothing
The argument that lower taxes leads to higher levels of economic.."
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Property Tax, 2007.
This paper explores the issues pertaining to property tax in Canada.
2,137 words (approx. 8.5 pages), 10 sources, MLA, $ 66.95
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Abstract
The paper relates that, in Canada, taxes are higher across the board than in many other developed markets, thus property tax issues are especially problematic. The paper explains how property tax is calculated and why property taxes are continually under attack from various public and private entities. The paper discusses areas that a tax authority or municipality can consider for reform and maintains that the methodology behind property tax determination is a process that should be under constant official scrutiny in order to create not only consistency but faith in the system.
Outline:
Introduction
Property Assessment
Assessment Characteristics
Local Perspectives
Conclusion
From the Paper
"Property tax in general, no matter the market, is generally a contentious issue. However, in Canada, where taxes average higher across the board than in many other developed markets, they are especially problematic. In Canada, property taxes are usually determined by two factors: 1) an overall tax rate which is determined by the local taxing authorities or the local municipal governments within the Provinces, and 2) a property's given value which is assessed by the local municipal assessing agency ("Property" a). The fact remains that property tax no matter how contentious is still Canada's primary source of local and provincial revenues. Statistics Canada reports that as recently as 2003 property taxes constituted 35% of local municipality revenues in all provinces ("Property" b). Yet, this burden on the average citizen appears to be on the increase rather than the decrease and there is much speculation as to how the Canadian economy can continue to expand in such a heavily taxed environment."
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Property Tax, 2002.
An overview of property tax from a theoretical and practical view, focusing on Ontario.
1,150 words (approx. 4.6 pages), 5 sources, $ 44.95
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Abstract
This paper examines the issue of property taxes. It outlines theoretical views of the tax such as an excise tax, a user fee, etc. It also examines property taxes and recent changes in Ontario in light of these theoretical perspectives.
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Property Taxes in Dallas County, 2005.
A discussion on the property tax increase in Dallas County.
900 words (approx. 3.6 pages), 1 source, $ 35.95
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Abstract
The paper examines how residents of Dallas County are currently experiencing grave concerns over an issue that will affect the lifestyle and home ownership capabilities of thousands within the area. The paper discusses the proposition of a 7.99% increase in property taxes. The paper further discusses how this consideration is scheduled to take place in September of 2005 and residents are being asked to attend public meetings to support this tax increase.
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Property Taxes, 2001.
Examines commercial and residential tax structure in Toronto (Canada). Political & economic issues; deferral programs.
1,575 words (approx. 6.3 pages), 8 sources, $ 55.95
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From the Paper
"Property taxes can be a contentious economic issue for individuals and commercial interests, alike. Such taxes are levied only on those who have achieved at least a minimum level of wealth (since they are able to purchase the property being taxed), and failure to pay property taxes can result in the loss of the property itself. It is therefore in the self-interest of individuals and organizations subject to property tax to pay as little as possible. At the same time, however, property taxes are a primary source of revenue for most municipalities, and politicians are eager to ensure that they receive the maximum benefit from this type of taxation while appearing to have an equitable strategy in place (since taxes are always an issue at election time). Add to the mix the need both to attract businesses to ..."
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Property Taxes & Public Education, 1994.
Theory & practice of this issue and looking at court decisions, fairness, advantages & disadvantages and examples.
2,250 words (approx. 9.0 pages), 23 sources, $ 79.95
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From the Paper
"FUNDING EDUCATION IN NEW JERSEY
Introduction
The Supreme Court of the State of New Jersey ruled in July 1994 that the funding plan for public education in New Jersey was unconstitutional.. Simultaneously, the State Supreme Court ordered that parity in public educational funding be established within the state. The reasoning underlying the Court?s ruling was that schools located in poor areas of New Jersey were being ?shortchanged.?.
This ruling came at a time when Republican Governor Christine Whitman was attempting to carry out her election promise to reduce taxes in New Jersey.. New Jersey?s legislature at the time of the ruling had been attempting to provide property tax (the primary source of school funds in the state) relief to.."
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Sales and Sales Management, 2005.
A discussion on how to build an effective sales department.
2,025 words (approx. 8.1 pages), 6 sources, $ 80.95
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Abstract
The paper discusses the importance of the sales department and how to use sales management strategies to develop a functional department in the organization. The paper gives particular emphasis to the strategy of utilizing sales teams and team structures in building a sales department. The paper concludes with a case study examining sales team management in the international industrial products industry.
From the Paper
"Sales, selling and sales management are some of the most important functional areas in any enterprise. Without this important component an organization's products or services are only available through chance customer encounters and leaving a company's revenues to the chance encounter with a customer is untenable and bad business. This precept is especially important and magnified tenfold in the international setting and in dealing with industrial products where both the market and the consumer may be far removed and culturally separate. Yet, to a certain degree the product and industry, as well as the market, in reference to sales, remains somewhat irrelevant in that any industry in any market requires effective sales departments and strategic sales management because this functional area is directly related to an enterprise's revenue."
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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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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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Internet Tax, 2004.
An examination of the issues and legislation concerning Internet sales tax.
1,125 words (approx. 4.5 pages), 4 sources, MLA, $ 38.95
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Abstract
This paper discusses how the issue of an Internet sales tax has been at the topic of much debate over the past few years and how the budget crises facing many states have made it a crucial one. It explores the current status of Texas legislation regarding Internet taxation and investigates the federal law regarding Internet taxation. It looks at the National Governors Association?s model legislation to streamline and simplify state taxation and also examines the the jurisdiction requirements that allow states to impose sales taxes and the case law that affects a state's ability to tax Internet sales.
From the Paper
"In 1999 Texas legislation proposed that the state would join the streamlined sales tax project. In recent years the legislation has adopted the practices of the streamlined sales tax project. Texas has currently has one the most stringent Internet tax systems of any state in the union. The state was concerned that it was loosing valuable tax revenue for sales made over the Internet. The Houston Business Journal explains that a merchant in Rhode Island can sell a product over the Internet to an individual residing in Texas but the state will not have the benefit of charging a sales tax because it is unaware of the purchase. This scenario has made lawmakers in Texas and other states criticizing the current federal legislation governing Internet sales tax."
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Tax Lien Certificates, 2004.
Examines the sale of tax lien certificates to private investors.
904 words (approx. 3.6 pages), 5 sources, MLA, $ 31.95
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Abstract
The sale of tax lien certificates to private investors from state and local governments is a win-win for both parties. This paper shows that the private investor earns high interest on his investment, the state and local government collects the taxes they need to function.
From the Paper
"State and local governments need taxes in order to fund programs that are essential to the proper functioning of the community. If these revenues were to stop the basic services that all local communities provide its members would stop as well, sacrificing not only the value of those services but also the jobs that they sustain. The sale of tax lien certificates to private investors is one way for state ..."
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