The psychology of taxes: why they drive us crazy, and how we can make them sane
Article Abstract:
The psychological factors at work in the public's aversion to taxation need to be understood as well as the political and economic factors, and an alternative understanding of taxation needs to be promoted through IRS relations with the public and other reforms. Dysfunction in the tax collection efforts of the IRS have led to perception of the IRS as the enemy. Reforms should focus on providing citizens with incentives to promote tax compliance instead of avoidance, providing a private right of action for tax evasion, making tax policy more explicit and improving public relations.
Publication Name: Virginia Tax Review
Subject: Law
ISSN: 0735-9004
Year: 1996
User Contributions:
Comment about this article or add new information about this topic:
Tax treatment of a new animal: health care providers who are neither employees nor independent contractors
Article Abstract:
The health care industry has followed the tax revenue-depleting trend of the often illegitimate classification of employees as independent contractors. Physicians employed by managed care institutions are increasingly more like employees than independent contractors when examining relevant principles, including those established in tort law. The IRS has been more aggressive in dealing with the problem in general, but IRS principles should not yet be applied to physicians.
Publication Name: Virginia Tax Review
Subject: Law
ISSN: 0735-9004
Year: 1998
User Contributions:
Comment about this article or add new information about this topic:
Taxing personhood: estate taxes and the compelled commodification of identity
Article Abstract:
The US system of estate taxation is theoretically incapable of consistent and reliable treatment of newer intangible forms of property such as the right of publicity. The system requires estate inclusion and valuation of all property interests owned by decedents at the time of death. The estate tax system should be modified to coincide with the income tax system where the concept of income recognizes human dignity and does not treat wealth as per se fungible.
Publication Name: Virginia Tax Review
Subject: Law
ISSN: 0735-9004
Year: 1998
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Technology on the rise. Taming the paper beast II. Converting to paperless: a trusts and estates attorney's perspecti
- Abstracts: Ten shopping tricks that will improve your computer (and not deplete your bank account). Remote safety: Windows provides safe, simple remote access
- Abstracts: The General Agreement on Tariffs and Trade: world trade from a market perspective. Linkages between ethics and international economic law
- Abstracts: Insecurity interests: where intellectual property and commercial law collide. part 2 Draft
- Abstracts: The application of Daubert or Frye analysis to expert testimony in the "soft sciences." Pseudo-economists - the new junk scientists