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Detail
ArtikelAn Agenda for Tax Reform  
Oleh: Herbert, Jule R.
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Economic Impact no. 4 (1978), page 68-74.
Topik: Tax Reform; Tax System; Reform Proposals
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: EE6.3, EE6.7
    • Non-tandon: 2 (dapat dipinjam: 0)
    • Tandon: tidak ada
    Lihat Detail Induk
Isi artikelIncreasingly loud cries that the U.S. tax system is too complex and "unfair" has led to a rash of suggested reforms. The authors of this and the following article analyze some of the reform proposals and give their views on the pros and cons of the Adminstration's proposed tax changes. In this article, the author contends that equity, efficiency, and a tax structure that creates an atmosphere of "heightened tax consciousness" on the part of taxpayers are the key goals to be kept in mind in drafting new tax policies for the United States. Jule R. Herbert, Jr., is a senior policy anlyst with the Competitive Enterprise Institute and executive director of Americans for Tax Reform. He formerly served as president of the National Taxpayers Legal Fund. This article is abridged from a chapter in the book Beyond the Status Quo: Policy Proposals for America. It has been updated by the author.
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