| Papers [1-15] of 100 :: [Page 1 of 7] | | Go to page : 1 2 3 4 5 6 7 —> | Search results on "TOBACCO CIGARETTES TAXES": |
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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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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: Tax It!!, 2008.
This paper traces the history of tobacco, known early to be the cause of cancerous deaths, and argues that tobacco taxes should be greatly increased.
2,435 words (approx. 9.7 pages), 1 source, APA, $ 74.95
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Abstract
This paper explains that, as early as the 1800s, scientist began to recognize that nicotine was so poisonous that it could be used as an insecticide and that pure nicotine could kill humans. The author focuses on the dangers of secondhand smoke because she is appalled that, in the 21st century, there is still disbelief about its danger. The paper stresses that the taxes and laws that have come to fruition over the past 20 years are from nonsmokers speaking out. The author feels that, if the majority of smokers feel they have a right to be intolerant of nonsmokers who wish to live a healthier life, then they should have to pay for the privilege of smoking. The paper concludes that smoking, if not banded, should be taxed so high that it is unaffordable.
Table of Contents:
History and Health Issues of Tobacco in America
Tobacco Will Kill You
Where Do We Go from Here?
Conclusion
From the Paper
"In 1492, Christopher Columbus was offered dried tobacco by the American Indians as a gift. Columbus and his sailors brought tobacco back to Europe and it has grown their ever since. Again the supposed medicinal purposes of tobacco resulted in extreme popularity in Europe as it did in America. Thomas Harriet has the historical place in history as being the first to promote the smoking of tobacco as a way to get your recommended daily dose. It must be noted that Harriet died of nose cancer thought to be caused by exhaling the smoke from tobacco through his nose which was popular at the time."
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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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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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Paying Taxes, 2005.
A look at reasons why people are generally against paying taxes.
1,204 words (approx. 4.8 pages), 2 sources, MLA, $ 41.95
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Abstract
This paper explains that apart from the mere principle behind the wish to avoid paying taxes, there are also some concrete and even valid motivations for this trend. The paper explains that these include reasons relating to government corruption and the tendency of the very rich to evade their own tax paying responsibilities. Furthermore it appears, according to some, that the economy does not benefit from current tax legislation, and that this is mainly a result of the corruption mentioned above.
Outline:
Introduction
The Necessity of Taxes
Excessive and Unfair Taxes
Tax Legislation
Strategies to Improve Tax Burdens
Bibliography
From the Paper
"Doubtlessly, taxes are necessary. The Government needs funding in order to provide its people with the highest quality of goods and services. Recreation and roads for example are maintained by means of taxes. Taxes, while applied for the benefit of society, are therefore not so much an evil as a necessity. One could therefore agree with Johnston in his assessment that taxes are the price for a civilized society. Nonetheless, Americans have a very negative attitude towards this issue, and perhaps not without reason."
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Taxes and the Federal Debt, 2002.
A paper which explores how cutting taxes might ultimately help the growing federal debt.
1,449 words (approx. 5.8 pages), 6 sources, APA, $ 48.95
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Abstract
The paper explores how cutting taxes may ultimately be an important strategy in reducing the federal debt of the United States. The federal debt has been a long standing concern of American citizens, politicians and economists. Today, the federal government faces a projected gross federal debt of $6,118,364 million in 2005. The paper shows how governments have traditionally taken the stance of increasing taxes or cutting spending in order to reduce the deficit. These attempts have largely failed due to unanticipated budget concerns. It explores how, in traditional attempts to reduce the debt, cutting taxes was thought to be a way to decrease national revenues, thus potentially increasing the debt. However, many economists are now considering that cutting taxes may help to stimulate the economy, paradoxically resulting in increased taxation revenue through higher employment and better wages. The paper examines how tax cuts may prove to be a way to increase revenues, thus potentially providing a means to reduce the federal debt. It also examines President Bush's Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, designed to cut taxes, reduce the debt, and stimulate the national economy.
From the Paper
"Critics however, argue that EGTRRA will ultimately fail. They note that misrepresentations in federal budgeting overestimate budget surpluses, including mistakes in long term costs of retirement programs from a budgeted $5.6 trillion to a mere 1.6 trillion. Further, they note that EGTRRA will reduce revenues through tax cuts. Ultimately, the critics argue that the combination of a decreased budget surplus and tax cuts will sink the EGTRRA (Gale and Potter).
If the critics are correct, and the EGTRRA fails, the government will be forced to increase taxes, reduce spending, or increase the public debt. As such, plans to reduce taxes may once again result in increased federal debt."
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Environmental Taxes in the Petroleum Industry, 2004.
An examination of how effective environmental taxes are in the petroleum industry.
1,634 words (approx. 6.5 pages), 7 sources, APA, $ 53.95
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Abstract
This paper looks at the history and structure of environmental taxes. It addresses what they are used for and how it impacts the petroleum industry. The paper looks at worldwide taxes, with a more narrow examination of Canada and Brazil regarding the impact their taxes have on their petroleum industries. The research concludes that environmental taxes worldwide are having a positive impact on the industry as they encourage the reduction of pollution and waste.
From the Paper
"The effects that environmental taxation has on the petroleum industry cannot be ignored. The concern with the environment is not new. For several decades environmentalists have been warning world inhabitants that they were destroying future resources with the refusal to conserve and protect current resources. One of the most controversial resources on earth is petroleum. Petroleum has many uses that the world has come to take for granted. Heating, transportation, and other uses have become commonplace in just about every industrialized nation on earth. Millions of people use petroleum in their every day life. They use it as fuel in their vehicles, commercial transportation companies use it as well. In addition to transportation uses there are heating issues and industrial uses that are also heavily dependent on petroleum. As the industry ingratiates itself even further into industrialized society environmentalists continue to study the future. The pressure environmentalists have brought on various governments has been effective. Environmental taxes have been imposed around the world to try and offset the cost of the damage being done to the environment and the future of the world?s resources by the petroleum industry."
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State Taxes, 2004.
An overview of the various types of taxes and their implementation in various states in the U.S.
1,340 words (approx. 5.4 pages), 5 sources, MLA, $ 45.95
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Abstract
This paper discusses how every citizen of every country is liable to pay some amount of money towards its government, which, in turn, utilizes that money in giving public facilities to the citizens. It highlights the different tax philosophies of progressive as well as regressive tax and provides various examples of each type of tax. It also justifies the local property tax and its necessity in towns and cities.
From the Paper
"A tax is a fee charged by a government on a product, income or activity. It is a charge imposed by the government on people, entities, or on property in order to raise revenue. If tax is levied directly on personal or corporate income, then it is a direct tax. If tax is levied on the price of a good or service, then it is called an indirect tax. The purpose of taxation is to finance government expenditure. One of the most important uses of taxes is to finance public goods and services, such as street lighting and street cleaning. Since public goods and services do not allow a non-payer of tax to be excluded, or allow segregation by a consumer, there cannot be a market in the good or service, and so the market needs to be provided by the government or a quasi-government agency with funds, which tend to finance themselves largely through taxes."
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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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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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Anointed Taxes, 2002.
Analysis of an article "The Vision of the Anointed" by economist and social theorist Thomas Sowell and how it relates to Reagan's tax cuts.
1,254 words (approx. 5.0 pages), 5 sources, MLA, $ 42.95
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Abstract
This paper takes a thorough look at the tax cuts and economic policies of President Reagan. It examines the article by Sowell and critiques his commentry of the tax policy. The paper discusses whether Sowell's analysis of the outcome of these tax policies were correct or not.
From the Paper
"In The Vision of the Anointed, economist and social theorist Thomas Sowell makes an vital contribution to classical liberal and conservative thought by searching the ways in which a self-consciously elite, or "anointed," group uses ideas to maintain its power in American political life. Sowell regards American political dialogue as dominated by people who are sure that they know what is good for society and who think that the good must be achieve by lingering government action. This modern-liberal elite exerts its pressure through institutions that live by words: the universities and public schools, the media, the liberal clergy, the bar and bench. Its supremacy results from its command of the information that words convey and the attitudes that words inspire."
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Electronic Filing of Taxes, 2002.
A look at how the internet is being used to prepare and file tax returns.
1,700 words (approx. 6.8 pages), 9 sources, APA, $ 55.95
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Abstract
This paper analyzes and examines the various issues involved with the electronic filing of taxes. It discusses updated statistics regarding how many taxpayers e-file each year and provides a breakdown of the types of taxpayers who file. The process to safeguard information sent via e-filing is examined and the Internal Revenue Service's mission regarding e-filing is outlined. Requirements to e-file a return for various taxpayers and tax preparers are summarized and a detailed description of the various ways to e-file and the software used are explained. This paper concludes with recommendations for improving e-filing..
From the Paper
"The problem with security over the Internet in relation to the e-filing of tax returns is that taxpayers could suffer not only a loss of privacy but also financial losses if their data were used for crimes such as identity theft. In 1996, the agency had to scrap ambitious plans for an over-the-Internet filing system known as Cyberfile, in part because of security concerns. A recent report by the General Accounting Office indicated that investigators were able to access a key electronic filing system using a common hand-held computer."
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