101. The Australian: Editorial: Tax Reform Is What The Nation Needs [May 15, 2004] Editorial tax reform is what the nation needs May 15, 2004 Genuine tax reform would aim to cut the top marginal tax rate to no higher than 30 per cent. http://www.theaustralian.news.com.au/common/story_page/0,5744,9563610^7583,00.ht

03 June 2004 Home Online Archive NEWS Breaking News The Nation The World Sport ... Multimedia COMMENT Opinion Letters Strewth Cartoons SECTIONS The Arts Aviation Defence Features ... Technology RESOURCES Digital edition PDA edition CareerOne Advertise ... Contact us OPINION back PRINT-FRIENDLY VERSION EMAIL THIS STORY Editorial: Tax reform is what the nation needs May 15, 2004 PETER Costello's ninth budget is a triumph of political magic. There are tax cuts of $14.7 billion, plus $19 billion over five years to help families with children. And to top it all off, Mr Costello says the budget is in surplus. But spending such enormous amounts is easier than it looks when the hard work of Australian taxpayers ensures government effortlessly collects ever more tax. Mr Costello's tax cuts come to a bit over $4billion a year - which is close to the hidden tax increase bracket creep delivers the Government. In February, The Australian commissioned modelling by the Melbourne Institute which demonstrated that by next year the Government will owe taxpayers $3.8 billion in bracket creep, the silent tax grab that occurs as inflation and wage rises push taxpayers into higher tax brackets. Mr Costello is generously returning with one hand what he has taken with the other. Without real reform, in a few years the government of the day will be able to copy Mr Costello and magically appear to cut taxes while increasing spending. Genuine reform to provide all Australians with sharper incentives to work, save and invest in their own education requires a fair dinkum effort to cut the overall size of government. And both sides of politics know it. The budget papers commit the Howard Government to no increase in the overall tax burden from the 1996 level. That is, the conservatives promise to conserve the size of government bequeathed to them by Labor. In his budget reply speech on Thursday night, Labor leader Mark Latham promised to reduce commonwealth expenditure and taxation as a proportion of GDP. That's an admirable break from Labor's post-Keating orthodoxy. But Mr Latham also is promising loads of new government spending and we are yet to be convinced he would be able to axe as well as tax.

102. PA Local Tax Reform psu.gif (1296 bytes) Local tax reform Education Project. Table of Contents. Brief Overview of the Pennsylvania Local tax reform Website. http://cax.aers.psu.edu/taxreform/

103. NCPA - BG #139 - Tax Reform's Third Rail: Mortgage Interest UP / ABOUT NCPA / CONTACT tax reform s Third Rail Mortgage Interest. tax reform s Third Rail Mortgage Interest. In mid1995, the http://www.ncpa.org/bg/bg139.html

NATIONAL CENTER FOR POLICY ANALYSIS HOME DONATE ONE LEVEL UP ABOUT NCPA ... CONTACT Tax Reform's Third Rail: Mortgage Interest Tax Reform's "Third Rail": Mortgage Interest In mid-1995, the politically powerful National Association of Realtors launched an attack against the flat tax. Its in-house newsletter even declared, "It's War!"1 The association is battling to save the mortgage interest deduction, a feature of the tax code that has been in place since the inception of the income tax in 1913 and one that would be abolished along with all other deductions by a pure flat tax. The deduction has long been considered the untouchable third rail of tax reform. However, a close look at a flat-rate tax suggests that, on balance, homeowners would gain more from it than they would lose. The Realtors entered the fray armed with a traditional Washington weapon: a study. Their study was done by DRI/McGraw-Hill, a private economic consulting firm. It concluded that enacting a flat-rate income tax such as that proposed by Congressman Dick Armey and others would cause home prices to fall by 15 percent, wiping out $1.7 trillion of homeowners' equity.2 DRI claimed that a flat income tax would cause housing prices to collapse, primarily because it would eliminate the mortgage interest deduction and increase the aftertax price of housing. Underlying that claim is the theory that being able to deduct mortgage interest increases the value of a home relative to the other goods bought on time, such as a car, and that this tax saving is reflected in the price of a house. If this were true, withdrawing the mortgage interest deduction would reduce housing values.

104. OpinionJournal - Featured Article Latest Featured Article. REVIEW OUTLOOK Reverse tax reform Wesley Clark proposes a Clintonian hikeonly much bigger. Wednesday, January 7, 2004 1201 am EST. http://www.opinionjournal.com/editorial/feature.html?id=110004516

105. Tax Reform And Older Australians tax reform and Older Australians. Summary of COTA s Submission February 1998. tax reform is immensely important for Australia s future. Its aim http://www.cota.org.au/tax.htm

Home Search about COTA NS sitemap ... feedback Tax Reform and Older Australians Summary of COTA's Submission to Tax Consultative Task Force, February 1998 Tax reform is immensely important for Australia's future. Its aim should be to strengthen our economy and ensure that our community has the services and infrastructure it needs. COTA would not wish to see the tax reform process used by political parties to favour particular constituencies. This is more likely to result in social divisions and thwart the tax reform process. A reformed tax system would need to meet the classic requirements of equity, efficiency and simplicity. It should operate: to ensure that those with the greatest resources make the greatest contribution: the aim should be a highly progressive tax system to encourage saving and investment and to foster the optimum use of the nation's assets held by households and firms. The Council on the Ageing sees the following as the guiding principles for a new tax system: Tax reform should be of social and economic benefit to Australia.

106. Philadelphia Forward Its primary focus will be to educate and inform regarding tax reform in Philadelphia. . Make It Happen Make Your Voice Heard To Make tax reform A Reality . http://www.philadelphiaforward.org/

Make It Happen Make Your Voice Heard To Make Tax Reform A Reality Main Menu Home Tax Reform Legislation Analysis of the Mayor's Tax Reform Proposals Can We Afford Tax Reform? ... Chinese Member Login Username Password Remember me Forgotten your password If you don't have an account yet, click here to Online Store You can buy this and other great products at our online store! You are here: Home Tax Reform Update Council Offers Compromise; Tax Reform Back in Play Tax reform is dead. Long live tax reform. City Council approved a budget/tax reform compromise just hours after Council failed to override the Mayor's veto of the Council-approved budget as well as significant tax reform legislation to dramatically reduce the Wage Tax, eliminate the Business Privilege Tax, and reform business taxes to equalize treatments of corporations and partnerships. The budget/tax reform compromise reduces the short-term impact of tax reform on the city's Five-Year Plan by eliminating the measure to equalize treatments of corporations and partnerships, by eliminating the Business Privliege Tax by 2017 (instead of 2015) and by reducing the Wage Tax to 3.25% by 2015 (instead of 2014). Make no mistake, there is still more to do beyond this compromise, but these measures represent significant progress toward tax reform and we owe a debt of gratitude to the Council members who have supported tax reform and who have worked so hard to earn the support of their colleagues in this effort. There are now 11 members of City Council voting for tax reform, which is one vote away from the 12 we would need to make tax reform veto-proof (assuming the Mayor does not approve this compromise). So now, we are ONE VOTE AWAY FROM SIGNIFICANT TAX REFORM!

107. Tax Reform Alters ESOP Landscape EMPLOYEE BENEFITS/TAX. CPAs can help clients maximize new plan features. tax reform Alters ESOP Landscape. BY BRYAN GIRARD. EXECUTIVE SUMMARY. http://www.aicpa.org/pubs/jofa/jun2002/girard.htm

Home Online Publications Journal of Accountancy Online Issues ... June 2002 EMPLOYEE BENEFITS/TAX CPAs can help clients maximize new plan features. Tax Reform Alters ESOP Landscape BY BRYAN GIRARD EXECUTIVE SUMMARY PROVISIONS IN THE ECONOMIC GROWTH AND TAX RELIEF their 401(k) plans will no longer reduce the tax-deductible limit on the amount the employer can contribute to a defined contribution plan (ESOP) or combination of plans. CPAs should explain the wide-ranging implications of these changes to their clients so they can incorporate them into their benefit plans and take full advantage of these provisions. NEW PROVISIONS IN THE TAX LAW C CORPORATIONS ARE NOW ALLOWED BRYAN GIRARD is director of communications for the National Center for Employee Ownership in Oakland, California. His e-mail address is bgirard@nceo.org Making Sense of the New Tax Legislation JofA , Sep.01, page 22). This article discusses how the legislation has affected ESOP use and recommends CPAs and plan sponsors review the changes with their corporate and small business clients so they can realize tax benefits associated with the new rules.. NEW CONTRIBUTION LIMITS Public companies often use ESOP contributions to match employee deferrals to a 401(k) plan; private companies tend to use them to

108. Redefining Progress: Programs: Sustainable Economics: Environmental Tax Reform Environmental tax reform A MarketBased Solution. In addition, a portion of the revenues from environmental tax reform can be used to provide http://www.sustainableeconomy.org/ETR.htm

Home What's New Support Redefining Progress Join RP's E-mail Update List ... Contact Information Redefining Progress 1904 Franklin Street 6th Floor Oakland, CA 94612 Telephone: (510) 444-3041 1731 Connecticut Ave. NW Suite 500 Washington, DC 20009 Telephone: (202) 234-9665 info@redefiningprogress.org SUSTAINABLE ECONOMICS PROGRAM The Center for a Sustainable Economy PROGRAM LINKS Environmental Tax Reform Tax Policy Council Business Program Labor Program ... Join RP's E-mail Lists Environmental Tax Reform: A Market-Based Solution The tax system offers many options for reducing uncertainty and better allocating environmental costs. In its broadest sense, "environmental tax reform" means lowering taxes on payroll, capital formation and clean energy technology, and financing those reductions with higher taxes on activities that hurt the environment. In addition, a portion of the revenues from environmental tax reform can be used to provide: transition for energy-intensive companies; assistance to low-income households; and

109. Nashville City Paper tax reform we need within grasp. Commentary By Bill Hobbs January 31, 2002. True tax improvement is the best way to kill tax reform permanently. http://www.nashvillecitypaper.com/index.cfm?section=10&screen=news&news_id=10039

110. Issues 2002: Tax Reform For Economic Growth Issues 2002 tax reform for Economic Growth. by Andrew Olivastro WebMemo 162. to grow. Long Term tax reform. Of course, simplifying http://www.heritage.org/Research/Taxes/wm162.cfm

site map help contact us The Heritage Foundation ... Taxes Issues 2002: Tax Reform for Economic Growth Policy Archive: view by date Policy Archive: view by issue ... Return Home Issues 2002: Tax Reform for Economic Growth by Andrew Olivastro WebMemo #162 Taxes, as a share of gross domestic product (GDP the output of goods and services produced by labor and property located in the United States), have remained fairly constant over time, hovering around 18% to 21% of GDP. Q: Why then has Washington, D.C., gone from talk of surpluses to deficits, with federal revenue charts looking like mountain ranges, with erratic peaks and valleys? A: Because the economy drives the budget, not the other way around. Picture GDP as a pie. Eighteen percent of a huge pie is considerably more than 18 percent of a small pie. Therefore a larger and more robust economy will result in more federal revenue. Q: What policies would create a more robust economy? A: Lower tax rates create better economic conditions. It’s simple: lower tax rates = more robust economy = more federal revenue. Tax relief will boost the economy's performance. To energize a soft economy, lawmakers should seek far larger reductions in the tax penalties that are imposed on productive behavior. The higher the rate, the steeper the penalty.

111. Which Tax Reform Plan Is Best For America Which tax reform Plan is Best for America? Why Medicare Expansion Threatens the Bush Tax Cuts and Undermines Fundamental tax reform 7/25/03 http://www.heritage.org/Research/Taxes/BG1055.cfm

site map help contact us The Heritage Foundation ... Taxes BG1055: Which Tax Reform Plan is Best Policy Archive: view by date Policy Archive: view by issue ... Return Home Which Tax Reform Plan is Best for America? by Daniel J. Mitchell, Ph.D. Backgrounder #1055 Introduction Tax reform is gaining momentum. Lawmakers from both parties are proposing sweeping changes in the income tax system, such as the Armey-Shelby flat tax (the most widely known of the proposed reforms), a national sales tax, the Nunn-Domenici USA tax, the Gephardt 10 percent tax, and a value-added tax.1 Almost every Republican presidential candidate endorses some form of radical tax reform, and House Speaker Newt Gingrich (R-GA) and Senate Majority Leader Robert Dole (R-KS) asked former Congressman and housing secretary Jack Kemp to chair a commission to recommend how best to reform the tax code. Each of the tax reform proposals assumes that the existing income tax system is fundamentally broken and cannot be fixed without a complete overhaul. But they achieve this in significantly different ways. The question is, which approach would be best for taxpayers and the economy? Taxpayers and the Economy Grading Tax Reform Proposals Armey/Shelby flat tax A Specter flat tax A- Value-added tax* B+ National sales tax* B Nunn-Domenici USA tax C+ Gephardt 10 percent tax C *Grade contingent on permanent repeal of the current federal income tax When evaluated based on nine different criteria, including the degree to which they lower tax rates, simplify the system, address the bias against savings and investment, and treat taxpayers fairly, the plans based on the flat tax model developed by Stanford University Professor Robert Hall and Hoover Institution Senior Fellow Alvin Rabushka score highest.2 Direct consumption taxes also fare well, but proposals that more closely resemble the current system are graded the lowest.

112. International Tax Reform Meetup International tax reform Meetup. in 20 Days. WHAT. Meetup with local politicallyminded folks to discuss tax reform. WHEN. Monday http://taxreform.meetup.com/

@import url("http://www.meetup.com/style/common.css"); @import url("http://www.meetup.com/style/topic.css"); @import url("http://www.meetup.com/style/hide-from-ie-mac.css"); @import url("http://www.meetup.com/style/images.css"); Your Meetup now has its own Message Boards! Join the conversation! Meetup Home Discuss Meetup.com Sign In ... Tax Reform International Tax Reform Meetup in 2 Days WHAT Meetup with local politically-minded folks to discuss tax reform. WHEN Monday, June 14 @ 8:00PM (2nd Monday of every month.) WHO Tax Reformers Worldwide (and friends.) So far, have signed up. AGENDA T.B.D. More info. Next Meetup Members ... Links Join other Tax Reformers near you! Tax Reform Meetups can happen in up to 651 cities worldwide on the same day. Enter your location to find the one near you: writeForm("horiz") US Residents, enter your 5-digit Zip Code: Non-US Residents, select your city: Select Your City Antarctica: South Pole, Antarctica Argentina: Buenos Aires, Argentina Argentina: Cordoba, Argentina Australia: Adelaide, Australia

113. Tax Policy Position: Federal Tax Reform Impact Council on Tax Fiscal Policy May 10, 1996 Comments on the Effect of tax reform on State and Local Governments. Submitted by The http://www.jointventure.org/initiatives/tax/comntweb.html

Tax Home Tax Policy Group's Newsletter Internet Tax Task Force Accomplishments May 10, 1996 Comments on the Effect of Tax Reform on State and Local Governments Submitted by The Tax Reform Study Group An Initiative of Joint Venture: Silicon Valley Network list areas for which Congress must interact with state and local legislators and tax administrators in order for effective reform of the federal tax system to occur. The Tax Reform Study Group is working on a more comprehensive comment letter to submit to the tax writing committees at a later date. Background on the Tax Reform Study Group The Tax Reform Study Group was formed in October 1995 and consists of individuals from business, state and local government, and academia who are interested in studying the proposals for reform of the federal and state tax systems and tax reform in general and the impact to Silicon Valley. Joint Venture: Silicon Valley Network Drafting: Factors Relevant to State and Local Governments That Must Be Included in The Federal Tax Reform Debate State and local taxes are intertwined with federal taxes in a number of ways and it would not be possible for effective federal tax reform to occur without consideration of state and local tax implications. For example, one of the key goals touted for reform of the federal tax system is simplification. However, because most state income tax systems have some basis in the federal income tax structure, if states do not or cannot conform to federal changes, the goal of simplification will not be obtained for most taxpayers. This and other concerns that we believe must be included in the federal tax reform debate are listed and briefly explained below.

114. Americans For Tax Reform - Encyclopedia Article About Americans For Tax Reform. encyclopedia article about Americans for tax reform. Americans for tax reform in Free online English dictionary, thesaurus and encyclopedia. http://encyclopedia.thefreedictionary.com/Americans for Tax Reform

Dictionaries: General Computing Medical Legal Encyclopedia Americans for Tax Reform Word: Word Starts with Ends with Definition Americans for Tax Reform is an interest group seeking to reduce the overall level of taxation A tax is an involuntary fee or, more precisely, "unrequited payment", paid by individuals or businesses to a government (central or local). Taxes may be paid in cash or kind (although payments in kind may not always be allowed or classified as taxes in all systems). The means of taxation, and the uses to which the funds raised through taxation should be put, are a matter of hot dispute in politics and economics, so discussions of taxation are frequently tendentious. Click the link for more information. in the United States For other uses see United States (disambiguation) The United States of America U.S.A. ), also referred to as the United States U.S. America the States , is a federal republic in North America and the Pacific Ocean (the islands of Hawaii, and the Aleutians). It extends from the Atlantic coast in the east to the Pacific Ocean in the west. It shares land borders with Canada in the north and Mexico in the south, shares a marine border with Russia in the west, and has a collection of districts, territories, and possessions around the world including Puerto Rico, Midway Atoll, and Guam. The country has fifty states, which have a level of local autonomy. A United States citizen is usually identified as an Click the link for more information.

115. Argument For Extensive Tax Reform ARGUMENT FOR EXTENSIVE tax reform by randau, Jun.1998. (Rev 7/28/98). THE PROBLEM Almost everyone tax reform ALTERNATIVES A comparative http://www.proaxis.com/~randau2/taxes/argument.htm

ARGUMENT FOR EXTENSIVE TAX REFORM by randau, Jun.1998 (Rev: 7/28/98) THE PROBLEM: Almost everyone agrees our tax system is too complicated, too fragmented, too time consuming, unfairly administered, unevenly enforced, and wide open to the influence of vested special interests. It got this way because there aren't sufficient constraints (if any) on how tax revenues shall be levied. The absurdity of our tax system evolved over many decades of influence from the many vested special interests and can only get worse as long as that influence is present. Even if the tax system is improved by some of the changes proposed by our politicians, it will degenerate again so long as the influence by vested special interest remains. WHAT'S NEEDED: We need a straight forward and just form of taxation that's not distorted by socio-economic engineering in the guise of fairness, morality or social justice. That is, one that has no exemptions, deductions, credits, or other forms of tax discrimination. It's in the pretense of lofty goals that socio-economic engineering through tax discrimination opens the system to excessive influence from vested special interests that corrupt the system and generally do more harm than good. If we permitted politicians to have control only over the amount (rate) of taxation, but not the way taxes are imposed (the method), and the method of taxation effected everyone in the same way, there'd be no way for special interests to benefit from manipulation of tax regulations.

116. Finance & Development September 1998 - Energy Tax Reform In Russia And Other For 1998, Volume 35, Number 3. Energy tax reform in Russia and Other Former Soviet Union Countries Dale Gray The taxation of oil and http://www.imf.org/external/pubs/ft/fandd/1998/09/gray.htm

Advanced Search Subscribe Back Issues Write Us Use the free Adobe Acrobat Reader to view a pdf file of this article Russian Federation and the IMF E-Mail Notification Subscribe or Modify your subscription A quarterly magazine of the IMF September 1998, Volume 35, Number 3 Energy Tax Reform in Russia and Other Former Soviet Union Countries Dale Gray The taxation of oil and gas production and consumption has become an important fiscal issue in most countries of the former Soviet Union. How can these countries modify the taxation of their energy sectors to increase fiscal revenues, improve efficiency, and encourage foreign investment? Large oil and gas reserves The existing petroleum reserve base in former Soviet Union countries is very large and could support significantly higher production and exports. Russia has one-fourth of the world's proven gas reserves and is the world's largest producer of natural gas. Turkmenistan has the sixth-largest gas reserves in the world. Russia has an estimated one-seventh (6.7 billion tons) of the world's proven oil reserves outside the Middle East, which is comparable to the oil reserves of Mexico. It is the world's third-largest oil producer, with an output of 300 million tons in 1996. Production has fallen 45 percent, however, since the peak year of 1988. Azerbaijan and Kazakhstan each has oil reserves about one-sixth those of Russia. Oil production in these two countries could double or triple once oil export pipelines are built from the Caspian Sea fields.

117. Trade War Or Tax Reform?: The WTO Ruling On Tax Breaks For U.S. Exporters Trade War or tax reform? The WTO Ruling on Tax Breaks for US Exporters. POLICY FORUM Wednesday, February 13, 2002 1100 am Featuring Rep. http://www.cato.org/events/020213pf.html

@import "/styles/ns4_toxins.css"; Advanced Search Help Event FAQs Directions to Cato ... Contact Cato Click here to learn more about supporting the Cato Institute. Pocket Constitution Email Updates Cato Audio Cato Store ... El Cato Trade War or Tax Reform? The WTO Ruling on Tax Breaks for U.S. Exporters POLICY FORUM Wednesday, February 13, 2002 11:00 a.m. Featuring Rep. Phil Crane , Committee on Ways and Means; William Reinsch , National Foreign Trade Council; John Meagher , PricewaterhouseCoopers; and Chris Edwards , Cato Institute. The Cato Institute 1000 Massachusetts Avenue, NW Washington, DC 20001 Watch the Event in Real Video Listen to the Event in Real Audio (Audio Only) The World Trade Organization recently ruled that a $4 billion tax break designed to help U.S. exporters compete in foreign markets is an illegal export subsidy. The WTO sided with the European Union against the legality of the U.S. Extraterritorial Income Exclusion Act (ETI), which Congress enacted in 2000, after prior WTO rulings against U.S. Foreign Sales Corporation tax rules. The United States could respond by simply eliminating the tax break, but that would impose a $4 billion tax hike on American exporting companies. Or the United States could ignore the WTO ruling, but that could provoke EU trade sanctions. A third option would be to repeal the ETI tax provisions as part of a broader corporate tax reform that would include lowering the high U.S. corporate tax rate and adopting a "territorial" tax system. Four experts discuss policy options and implications.

118. Tax Reform Resources At Questia - The Online Library Of Books And tax reform. Questia. The World s Largest Online Library. Questia Subscribers Say Primary Content. tax reform. Welcome to Questia, the http://www.questia.com/popularSearches/tax_reform.jsp

119. SSNC - Ecological Tax Reform Medlem i Svenska Miljönätet. Ecological tax reform. Tax Shift – a Tool to Reduce Unemployment and Improve the Environment. The http://www.snf.se/snf/english/ecological-tax-reform.htm

Swedish Society for Nature Conservation People caring for nature and the future SNF National Office E-mail: info@snf.se SE-116 91 Stockholm Tel +46 8 702 65 00 Fax +46 8 702 08 55 Home More about the SSNC Threatened species Chemicals Flowing water Climate International Ecolabelling FSC Forest certification Tropical forests Sustainable agriculture SNF Gothenburg Office Ecolabelling and Green Consumer Issues E-mail: gbg@snf.se Tel +46 31 711 64 50 Fax +46 31 711 64 30 This website is best seen using Internet Explorer or version 4 and above. Ecological Tax Reform The concept "tax shift" is on everyone’s lips today. The idea of reducing tax on labour in return for heavier environment taxes has long been advocated by the environmentalist movement and certain political parties. The question gathered new speed when the former Chairman of the European Commission, Jacques Delors, presented a tax shift as an important reform for reducing environmental problems and unemployment in Europe. The incorporation of a proposal of this kind in the EU white paper on environment and employment added credibility to the tax shift idea. View the report as PDF-file Swedish Society for Nature Conservation.

120. ACCF: The Impact Of Tax Reform On US Saving, Investment & Economic Growth The Impact of tax reform on US Saving, Investment, and Economic Growth. We conclude with options for longterm, fundamental tax reform. http://www.accf.org/feb98test.htm

The Impact of Tax Reform on U.S. Saving, Investment, and Economic Growth February 12, 1998 Published by the American Council for Capital Formation. The Council's mission is to promote economic growth through sound tax, regulatory, and environmental policies. Contact the Council for reprint permission. Click here for information on publication ordering and subscriptions. Introduction ACCF President Mark Bloomfield, accompanied by ACCF Senior Vice President and Chief Economist Dr. Margo Thorning, testified as a committee-invited witness on February 12, 1998, before the Committee on Ways and Means of the U.S. House of Representatives. The executive summary and full text of the ACCF's testimony are presented here. Executive Summary 1. Overview. The ACCF strongly supports the emphasis Ways and Means Committee Chairman Bill Archer has placed on the significance of saving and investment for economic growth. Tax policy should be supportive of capital formation if real wages for U.S. workers are to increase, living standards are to advance at a faster pace, and the United States is to maintain the economic strength necessary to sustain its leading role in world affairs. 2. Impact of Tax Policy on Saving, Investment, and Economic Growth.

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