A Play for the Low End
Tags: BUSINESS tax; TAX reform; TAX administration & procedure
Related Articles
- Business Tax Reform Report. Dean, J. Gary // Pennsylvania CPA Journal;Fall2004, Vol. 75 Issue 3, p1
Discusses the June 2004 report of the Pennsylvania Business Tax Reform Commission. Inclusion of a recommendation to adopt market-based sourcing for sales of services; Adoption of the recommendation to shift to unitary combined reporting; Problems relating to the identification of a unitary...
- A tax on patience? Sheppard, Brian // Accountancy;Oct2001, Vol. 128 Issue 1298, p124
This article examines whether the process of business tax reform in Australia has been a success or a failure as of October 2001. The business tax system in the country has undergone a revolution. The Institute of Chartered Accountants in Australia said that the proposed changes could be only...
- ECONOMIC EFFICIENCY IN RECENT TAX REFORM HISTORY: POLICY REVERSALS OR CONSISTENT IMPROVEMENTS? Fullerton, Don; Mackie, James B. // National Tax Journal;Mar89, Vol. 42 Issue 1, p1
The Economic Recovery Tax Act of 1981 reduced personal marginal tax rates and provided business tax breaks perceived as significant. Subsequent changes through 1985 cut back on business allowances. The Tax Reform Act of 1986 reduced personal rates again, and also reduced the corporate rate, but...
- The Rise and Fall of the Michigan Single Business Tax. Nowak, Gregory A.; Punch, Janelle C.; Pritchard, Rebecca M. // Corporate Business Taxation Monthly;Mar2007, Vol. 8 Issue 6, p35
The authors focus on the rise and fall of the Public Act 228, the Single Business Tax (SBT) Act in Michigan. They state that the SBT has been enacted to reduce the dramatic fluctuation in revenue directly related to the business cycle. Tax professionals describe SBT as a viable revenue-producing...
- Tax reform top of ICAA's budget wish-list. // Chartered Accountants Journal;May2007, Vol. 86 Issue 4, p49
The article reports on the implementation of tax reform for businesses as one of the top priority which is recommended by the Institute of Chartered Accountants in Australia (ICAA) for the federal budget in 2006 to 2007. According to ICAA tax counsel Ali Noroozi, tax reforms are needed to...
- Margin of Error: Fixing the Texas Franchise Tax after Allcat. Martens, Jimmy; Traphagan, Amanda // Journal of State Taxation;Mar/Apr2012, Vol. 30 Issue 3, p37
The article explores the flaws of the margin tax and offers recommendations on how to fix them in the wake of the Allcat Claims Service LP decision. It describes the tax and its origins and discusses major complaints about the tax with a focus on the issues under the case. It provides...
- Where's the middle? Kramer, Mary // Crain's Detroit Business;11/16/2009, Vol. 25 Issue 45, p6
The article focuses on business taxes in Michigan. Joe Angileri, accounting company Deloitte's partner-incharge for Michigan, Angileri reviewed policy platforms for seven major business and civic organizations around the state, and found a lot of overlap on 10 policy issues, including business...
- The New Texas Margin Tax. Bernal Jr., Gilbert J.; Sewell, David J. // Corporate Business Taxation Monthly;Mar2007, Vol. 8 Issue 6, p33
The author discusses the new Margin Tax, a significant revision to the franchise business tax, in Texas. The tax procedure will be determined based on the two initial calculations. Details concerning the said computation is presented. Although the revised procedure will become effective on...
- Indonesia's new tax reform: Potential and direction. Ikhsan, Mohamad; Trialdi, Ledi; Syahrial, Syarif // Journal of Asian Economics;Dec2005, Vol. 16 Issue 6, p1029
Abstract: This study aims to provide direction for policy and provide input to improve the quality of taxation services, by emphasizing and analyzing the existing tax potential and recommending a taxation reformation plan in accordance with fiscal sustainability and efforts to increase the level...
