…deduction, called “the payroll tax,” is calculated to be enough to provide a basic income when the worker retires or becomes disabled. It is not like ordinary taxes: the money…

…taxes that act as penalties are excise taxes. There is considerable discussion about “sin taxes”–taxes on cigarettes, alcohol, and other commodities or behaviors that are disliked. If the person engages…

…lower corporate taxes, lower dividend rates, and/or change to a territorial tax system for U.S. corporations. See, e.g., Charting a Course for Tax Reform–Moving the U.S. Towards a Territorial Tax…

…reforms are a proportional income tax, a proportional consumption tax, a flat tax, a flat tax with transition relief, and a progressive variant of the flat tax called the ‘X…

…of the federal common law of tax, and it has gone through periods of being particularly useful in curbing super-aggressive tax avoidance shelters. For people like me who were worried…

…blog, we can write that as: % change in real GDP, t to t+1 = B0 + B1*tax rate, t + B2*tax rate squared, t Top marginal tax rates come…

…against the Obama administration because they want more tax cuts, they have missed the fact of substantial tax cuts under the Obama administration. See Michael Cooper, From Obama, the Tax…

…Worse yet, Mellon argued, high rates didn’t even raise money. By encouraging both legal tax avoidance and illegal tax evasion, they eroded the tax base and reduced overall revenue. Lower…

…personal exemptions designed to exclude subsistence levels of income from taxation. The rest received tax breaks, including the earned income tax credit, the child tax credit and tax benefits for…

…Foundation describes itself: The mission of the Tax Foundation is to educate taxpayers about sound tax policy and the size of the tax burden borne by Americans at all levels…