101. Real Tax Reform By Alvin Rabushka Hoover Digest 2005 No. 1 In Central and Eastern Europe, the flat tax has proved a resounding success. Why not enact it here? http://www.hooverdigest.org/051/rabushka.html

FOUR MORE YEARS: Real Tax Reform Alvin Rabushka In Central and Eastern Europe, the flat tax has proved a resounding success. Why not enact it here? Alvin Rabushka is the David and Joan Traitel Senior Fellow at the Hoover Institution. Will we ever get real tax reform in the United States? For several decades, economists, journalists, and politicians have been discussing the pros and cons of the flat tax, sales tax, value-added tax, and other proposals as alternatives to our current federal income tax. One commission after another has made recommendations to overhaul the federal income tax, but little has come of these efforts. Special interest groups and partisan politics have blocked all efforts at reform since 1986. Every year Congress further complicates the tax code. President Bush established another commission, his Advisory Panel on Federal Income Tax Reform, on January 7, 2005, but it will doubtless encounter the same obstacles. A new commission is not needed. A better approach is simply to look around the world at a raft of success stories. The flat tax has been adopted in eight newly independent Central and Eastern European countries, has been proposed by political parties in two more, and is even under consideration in China. Estonia was first, implementing a 26 percent flat tax in 1994. The relatively

102. Project Vote Smart - Americans For Tax Reform Ratings Website http//www.atr.org/ Email friends@atr.org Americans for tax reform 1920 L Street, Northwest Suite 200 Americans for tax reform Ratings http://www.vote-smart.org/issue_rating_detail.php?sig_id=003463M

103. People For The American Way - Americans For Tax Reform Right Wing, leaders, abortion, gay rights, homosexuality, budget, membership, conspiracy, antigay, anti-abortion, censorship, Christian Coalition, Dobson, http://www.pfaw.org/pfaw/general/default.aspx?oid=9326

104. People For The American Way - Americans For Tax Reform upper brackets right wing tax cut Americans for tax reform the heritage foundation cato institute citizens for a sound economy club for growth. http://www.pfaw.org/pfaw/general/default.aspx?oid=9506

105. USATODAY.com - Bush Eyeing Major Tax-code Overhaul It s very hard to propose tax reform in the middle of an election campaign. But one area that does resonate with voters is tax simplification, said Alan http://www.usatoday.com/news/politicselections/2004-08-21-bush-taxoverhaul_x.htm

OAS_listpos = "PageCount,NavBottom120x90,Top728x90,Zaplet1,FloatBottom,Bottom468x60,VerticalBanner,Poster3"; Classifieds: Cars Jobs Dating USA TODAY ... Weather Politics Election 2004 Election briefs Results All results President Senate House ... Initiatives By the numbers USA TODAY polls Other polls Battleground states Resources Political calendar Government Guide Editorial/Opinion Op/Ed home Columnists Cartoons Posted 8/21/2004 1:09 PM Updated 8/21/2004 7:17 PM Click here for complete Campaign 2004 coverage 2004 ELECTION The race for the presidency Bush: 'I am not going to come in second' Poll: Bush has slim lead on Kerry Bush asks McCain to join ad fight Kerry: Middle class crunched ... Liberal group unveils anti-Bush ads Resources Latest poll results Graphic Campaign ad analysis Kerry military records Bush military records Campaign ad index Today's Top Political Stories Back to work Poll: Voters relieved Rove speaks out Under-30 turnout ... Add USATODAY.com headlines to your Web site

106. Reform AMT - Home Page Through the building of a grassroots tax reform organization we seek to urge Congress to correct this flawed tax code, which has resulted in financial http://www.reformamt.org/

Take Action: Join ReformAMT Active Legislation What Can I Do? About ReformAMT ... The Discussion Board Support freedom Support ReformAMT Our mission is to correct an injustice created by the way in which the Alternative Minimum Tax (AMT) is inappropriately and unjustly imposed upon owners of incentive stock options. Through the building of a grassroots tax reform organization we seek to urge Congress to correct this flawed tax code, which has resulted in financial devastation for taxpayers obeying this law. Beyond correction of the law, we also seek full redress from the United States Government for those affected. More... Call To Action! The following are 2 things you need to do this month in support of HR 3385. Click Here for instructions on contacting your Congress Representative. (Updated Sept 13, 2005) New ISO-AMT Bill HR 3385 Introduced on July 21, 2005 We have GREAT NEWS to share with everyone! And, we need your help NOW to get as much momentum behind the bill as possible. HR 3385 was introduced on Thursday, July 21 by the Honorable Sam Johnson (R-Texas) . This is the culmination of years of hard work. And, the good news is that there is considerable bipartisan support by leading Tax Legislators. We are also working on introducing peer Senate legislation.

107. Oxford Scholarship Online: Tax Reform And The Cost Of Capital Subject Economics and Finance Book Title tax reform and the Cost of Capital In the 1980s it assumed a central role in tax reform debates through the http://www.oxfordscholarship.com/oso/public/content/economicsfinance/0198285930/

About OSO What's New Subscriber Services Help ... Economics and Finance Table of contents Subject: Economics and Finance Book Title: Tax Reform and the Cost of Capital show chapter abstracts hide chapter abstracts Jorgenson, Dale W. Frederic Eaton Abbe Professor of Economics, Harvard University, Vice President of the Econometric Society Yun, Kun-Young Associate Professor of Economics, Yonsei University Tax Reform and the Cost of Capital Print ISBN 0198285930, 1991 Abstract: Keywords: capital income cost of capital investment behaviour marginal effective tax rate ... USA Table of Contents Preface document.write(getFullTextAccess('economicsfinance', 'ALL')) 1. Introduction document.write(getAbstractAccess('economicsfinance', 'TOC')) document.write(getFullTextAccess('economicsfinance', 'ALL')) 2. Taxation of Income from Capital document.write(getAbstractAccess('economicsfinance', 'TOC')) document.write(getFullTextAccess('economicsfinance', 'ALL')) 3. The US Tax System document.write(getAbstractAccess('economicsfinance', 'TOC')) document.write(getFullTextAccess('economicsfinance', 'ALL')) 4. Effective Tax Rates document.write(getAbstractAccess('economicsfinance', 'TOC'))

108. Democratic Leadership Council: Economic & Fiscal Policy: Tax Reform The Democratic Leadership Council is modernizing the progressive tradition in American politics by advancing a set of innovative ideas for governing through http://www.dlc.org/ndol_sub.cfm?kaid=125&subid=163

109. Tax Cap Initiative Maine State Law And Legislative Reference Library Citizens To Maine Citizens For tax reform and Relief (proponents) In depth tax reform An ongoing MaineToday.com page that includes excellent http://www.state.me.us/legis/lawlib/tax.htm

Homepage For more recent info see our new page his topical page is prepared by nonpartisan staff of Maine State Law and Legislative Reference Library to present general information, as well as balanced views of proponents and opponents, regarding the citizen's initiative to impose limits on real and personal property taxes (the "tax cap" proposal) that will be voted on November 2, 2004 in Maine. Who's Involved Proposals Me. Supreme Court Opinion Other States Who's Involved Citizens United to Protect our Public Safety, Schools and Communities (opponents) Citizens To Maine Citizens For Tax Reform and Relief (proponents) Maine Municipal Association (opponents) Maine State Chamber of Commerce (opponents) Maine Taxpayers Action Network (MTAN) - (proponents). This group was founded by Carol Palesky in 1991. The website is no longer accessible. Tax Cap Yes!

110. 07/27/05 Tax Reform Conference (R. Joshua Vincent) The Theme of the Conference is Champions of tax reform. View the full program. America s cities are making slow progress back to a modicum of vitality. http://www.hallwatch.org/announcements/1122479710220

Sign up Log in Forgot Password Home ... Announcements Tax reform conference By R. Joshua Vincent Wednesday, 07/27/05 The Council of Georgist Organizations announces the 25th North American Conference in Philadelphia, PA Radisson Warwick Hotel - August 3rd to the 7th, 2005. The Theme of the Conference is "Champions of Tax Reform." View the full program. America's cities are making slow progress back to a modicum of vitality. Yet, this progress comes at a cost: Millions of dollars in tax subsidies, givebacks, and spending. This can't go on forever. New ideas to make cities again masters of their own destinies are rising to the surface. You're invited to an intense and full discussion of one aspect of city rejuvenation, on Thursday August 4th, 2005 at 9AM in Philadelphia: land value taxation. An idea making more and more headway is land value taxation (LVT). What is LVT? Simply put: Whereas the typical real property tax taxes both land and the improvements on the land at the same rate, land value taxation taxes land at a higher rate while simultaneously reducing, or even eliminating, the tax on improvements. Since land is the one "species" of property or wealth that cannot be taxed out of existence, cities, especially older ones, are looking to LVT as a way to provide a stable revenue source without punishing investment.

111. Federal Tax Reform [185738-1] : C-SPAN Store CSPAN Store Federal tax reform 185738-1 - He said that a 1986 reform of the Tax Code was the most successful in achieving fairness and financial http://www.c-spanstore.org/shop/index.php?main_page=product_video_info&products_

112. Tax Policy Center | News & Events What are the implications for tax reform of the proliferation of social programs in the Is revenueneutral tax reform politically feasible or desirable? http://www.taxpolicycenter.org/newsevents/events_prelude_series.cfm

Home Estimates Publications Tax Facts ... About Us Search Citations Email Newsletters Events Email newsletter Receive periodic updates on Tax Policy Center publications and events Events Why is the tax code such a mess, and what can be done to fix it? Can the income tax be saved, or should it be scrapped in favor of a tax on consumption? Can the income tax be redesigned so that most taxpayers do not have to file tax returns? What are the implications for tax reform of the proliferation of social programs in the tax code? Is revenue-neutral tax reform politically feasible or desirable? The President has called for tax reform to make the tax system simpler, fairer, and more conducive to economic growth, without increasing (or decreasing) the deficit. In the series of conferences detailed below, the Tax Policy Center will discuss the issues that the new tax reform commission will have to grapple with in setting forth proposals that could advance these objectives. In addition to information about future TPC events, you'll find below transcripts from Events, testimony and presentations before the President’s Tax Reform Panel , as well as a collection of papers, books and commentaries relevant to reforming the tax code.

113. Medicaid - Cost And Complexity Tax Reform Efforts Medicaid Cost and complexity tax reform efforts people purchase private health insurance along with $74 billion for health insurance tax credits. http://www.stateline.org/live/ViewPage.action?siteNodeId=136&languageId=1&conten

114. Ecological Tax Reform Ecological tax reform Robert JP Gale, Ecological Economics Ecological tax reform (ETR) is about achieving a wider use of labour and a wiser use of http://www.web.net/ecoeco/ecotaxrf.htm

Ecological Tax Reform Robert J.P. Gale, Ecological Economics http://www.web.apc.org/ecoeco/ What is Ecological Tax Reform? Ecological Tax Reform (ETR) is about achieving 'a wider use of labour and a wiser use of nature' in our economy. It can tackle three problems directly: unemployment, environmental deterioration, and economic efficiency. In other words, it could lead to a tripple dividend (with the added benefit that some proportion of revenues could also be used to retire the deficit/debt). ETR can tackle these problems by changing the signals which affect economic development. On the one hand, we tax the activities of people we should encourage, such as employees, entrepreneurs, savers and investors. On the other hand, we do not tax the throughput of energy and raw materials. We ignore the damage our economic activity imposes on the environment and on each other. This means that we 'overconsume nature and underconsume people' in the words of the 1993 European Union White Paper on Growth, Competitiveness, and Employment Why is ETR Important?

115. Tax Reform Is A Shell Game By Rep. Ron Paul tax reform Is a Shell Game. by Rep. Ron Paul, MD by Rep. Ron Paul, MD. tax reform is back in the news, brought to the political forefront by a recent http://www.lewrockwell.com/paul/paul237.html

Home About Columnists Blog ... Donate Tax Reform Is a Shell Game by Rep. Ron Paul, MD by Rep. Ron Paul, MD The president has thrown cold water on the consumption tax proposal, however, by announcing he opposes any reform that eliminates mortgage and charitable deductions. This leaves us with variations on the flat tax concept, which was savaged by the political left when advocated by the likes of House Majority Leader Dick Armey and Steve Forbes in the 1990s. Lew Rockwell of the Ludwig von Mises Institute Government spending is the problem! When the federal government takes $2.5 trillion dollars out of the legitimate private economy in a single year, whether through taxes or borrowing, spending clearly is out of control. Deficit spending creates a de facto tax hike, because deficits can be repaid only by future tax increases. By this measure Congress and the president have raised taxes dramatically over the past few years, despite the tax-cutting rhetoric. The real issue is total spending by government , not tax reform.

116. Effects Of Estate Tax Reform On Charitable Giving article by Jon M. Bakija and William G. Gale (6/17/2003) http://brookings.edu/views/articles/gale/20030617.htm

Brookings Economic Studies Urban-Brookings Tax Policy Center News Releases ... Site Map Effects of Estate Tax Reform on Charitable Giving Brookings Institution June 17, 2003 Jon M. Bakija Model-Okun Fellow Economic Studies William G. Gale Deputy Director and Senior Fellow Economic Studies View Full Article Get Adobe Acrobat Reader mailhide2('feedback', 'brookings', 'edu', 'Effects of Estate Tax Reform on Charitable Giving') William G. Gale Since 1916, the United States has imposed a tax on the estates of the wealthiest individuals. The 2001 tax cut reduces the estate tax over time, and then repeals it as of 2010, only to reinstate it in 2011. Because politicians are unlikely to allow this pattern of changes to occur, estate tax reform will return to the policy agenda in the near future. One of the most important issues in assessing reform options is the impact on charitable giving. The estate tax encourages charitable giving at death by allowing a deduction for charitable bequests. It also encourages giving during life, as explained below. But the tax reduces charitable gifts by reducing the amount of wealth decedents can allocate to various uses. The net impact of these effects is ambiguous in theory. Estate tax repeal would reduce annual charitable giving in life and death by about $10 billion, the equivalent of eliminating all current grantmaking by the country's 110 largest foundations.

117. NPR : The Case For Sensible Estate Tax Reform Former Clinton economic advisor Gene Sperling argues that partial repeal of the estate tax rather than full repeal can protect 99.5% of estates and save the http://www.npr.org/templates/story/story.php?storyId=4725777

118. Corporate Rate Reduction And International Tax Reform: Best Options For FSC/ETI The FSC/ETI provisions are not good tax policy and the revenue generated by repealing those provisions can be used to finance muchneeded changes in tax http://www.heritage.org/Research/Taxes/wm437.cfm

site map help contact us The Heritage Foundation ... Taxes Corporate Rate Reduction and International Tax Reform: Best Options for FSC/ETI Replacement Legislation Policy Archive: view by date Policy Archive: view by issue ... Return Home Corporate Rate Reduction and International Tax Reform: Best Options for FSC/ETI Replacement Legislation by Dan Mitchell WebMemo #437 While lawmakers understandably are upset that the WTO is interfering with U.S. tax law, this dark cloud does have a silver lining. The FSC/ETI provisions are not good tax policy and the revenue generated by repealing those provisions can be used to finance much-needed changes in tax law. But not all tax cuts are created equal. To improve economic growth and competitiveness, policy makers should make changes that move the tax code closer to a simple, low-rate, consumption-base, territorial system. Competing Bills Motivated by the importance of ending the EU tariffs on American exports, Congress is examining three major options. Only two of these choices shift the tax code in the right direction. Corporate tax rate reduction . Senators Don Nickles (R-OK) and John Kyl (R-AZ) have proposed to phase in a 2-percentage point reduction in the corporate income tax. This initiative is extremely attractive because it simultaneously lowers tax rates and reduces the double taxation of capital income. International tax reform Worldwide taxation subjects U.S. companies to higher tax rates than those paid by companies based in other nations. For example, an American-based company competing in Ireland is at a disadvantage since its profits are subject to the 35 percent U.S. corporate income tax in addition to Ireland's 12.5 percent corporate tax. The U.S. company generally can claim a credit for the taxes paid to Ireland, so the overall tax rate on Irish-source income should not exceed 35 percent. But this still means that the U.S. firm pays nearly three times as much in taxes as companies based in other nations, most of which have territorial tax systems.

119. Www.AndrewSullivan.com - Latest Posts tax reform. Or rather, a hugely ambitious attempt to transform the American tax That s why, since the last major tax reform of 1986, the US tax code has http://www.andrewsullivan.com/main_article.php?artnum=20041114

120. Estate Tax Reform Could Raise Much-Needed Revenue, 3/16/05 Some Reform Options With Low Tax Rates Raise Very Little Revenue This paper examines potential estate tax reform options between these two extremes http://www.cbpp.org/3-16-05tax.htm

March 16, 2005 ESTATE TAX REFORM COULD RAISE MUCH-NEEDED REVENUE: Some Reform Options With Low Tax Rates Raise Very Little Revenue By Joel Friedman and Ruth Carlitz Summary PDF of full report Fact Sheet: HTM PDF Related Report: Estate Tax "Compromise" May Differ Little From Permanent Repeal View Additional Reports More Topics... Back to Home Page - Publications by Subject - Press Room -Special Report Series About the Center - Board of Directors - Internship Programs - Job Opportunities - Staff Bios Join E-Mail List Donate to the Center If you cannot access the files through the links, right-click on the underlined text, click "Save Link As," download to your directory, and open the document in Adobe Acrobat Reader. This high cost, at a time when the nation faces serious long-term budget problems, is making some in Congress reassess the feasibility of eliminating entirely this source of revenue. Yet a stalemate that permits the return of pre-2001 law, which set the estate tax exemption level at $1 million and the top tax rate at 55 percent, is viewed by most as undesirable as well. This paper examines potential estate tax reform options between these two extremes — full repeal and the pre-2001 law — primarily by focusing on the effects of continuing the estate tax laws in place in either 2008 or 2009. In 2008, the exemption level will be $2 million for an individual ($4 million for a married couple); in 2009, it rises to $3.5 million for an individual ($7 million for a couple). In both years, the top estate tax rate will be 45 percent. The major findings of this analysis, which are based on estimates prepared by the Urban Institute-Brookings Institution Tax Policy Center, are as follows:

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