Fundamental tax reform in the United States

Article Abstract:

Fundamental tax reform, which is defined as the implementation of a consumption tax instead of the corporate and individual income tax and the payroll tax, is being discussed academically and politically in the US. Proponents are positive that the tax reform would promote economic growth, investment and savings which have been hindered by the existing income tax. Related issues being tackled include a national retail tax for direct marketers.

Planning, Tax reform, Consumption taxes

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Towards a new tax covenant

Article Abstract:

The tax system in the Netherlands has been favorable to capital income at the expense of labor or employment income. This situation is considered undesirable and thus, a tax covenant between the labor or the political left and the political right should be forged to ensure that taxes on labor income are reduced while those on capital income should be pegged at rates unprejudicial to labor, such as in the dual taxation system in Scandinavia.

Social aspects, Netherlands, Employment, Income tax

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VATs and CEE countries: a survey and analysis

Article Abstract:

An analysis of value added tax (VAT) adoption of Central and Eastern European countries reveals that more can be done to tax public sector organizations and cultural services. The study also reveals that the agricultural sector and immovable property can be treated more equitably with the VAT system not suited to progressive taxation distribution so policy makers should focus on administration of VAT systems.

Analysis, Europe, Value-added tax

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