National Tax Journal articles from March 2006

National Tax Journal archives from March 2006

Optimal commodity taxation of traditional and electronic commerce.
March 1, 2006... INTRODUCTION As great deal of attention has recently been focused on state ales taxation of electronic commerce, with numerous papers (including the December 2001 special issue of the National Tax Journal) and at least three high level...

Horizontal inequity in the property taxation of apartment, industrial, office, and retail properties.
March 1, 2006... Abstract- Researchers have carefully examined assessment uniformity in ad valorem taxation for single-family residential properties and they have frequently reported nonuniform outcomes in the appraisal of these properties. This study analyzes...

The role of misconceptions in support for regressive tax reform.
March 1, 2006... INTRODUCTION In the United States there is considerable popular support for replacing the existing income tax structure with an alternative system, such as a flat-rate tax or a retail sales tax, that almost certainly would feature a more...

Unemployment insurance tax burdens and benefits: funding family leave and reforming the payroll tax.
March 1, 2006... INTRODUCTION The Unemployment Insurance (UI) system was created by the Social Security Act of 1935. Originally, both UI and Old-Age, Survivors, and Disability Insurance (OASDI) were financed by a tax on the first $3,000 in wages. In 1940,...

State "death" taxes and elderly migration - the chicken or the egg?
March 1, 2006... INTRODUCTION The retired elderly population is one of the fastest growing population groups and also one of the most potentially mobile. Without strong ties to the labor market and facing a unique economic situation, the elderly may be...

Fundamental tax reform: an international perspective.
March 1, 2006... INTRODUCTION Tax reform is an ongoing process, with tax policymakers and tax administrators continually adapting their tax systems to reflect changing economic, social and political circumstances. Over the last two decades, almost all...

Constrained tax reform: how political and economic constraints affect the formation of tax policy proposals.
March 1, 2006... INTRODUCTION On November 1, 2005, the President's Advisory Panel on Federal Tax Reform (Panel) delivered its report to Treasury Secretary John W. Snow. The bipartisan Panel was organized ten months earlier by President George W. Bush to...