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50 Focused Taxation Research Topics For Your Dissertation Paper

Published by Ellie Cross at December 29th, 2022 , Revised On August 15, 2023

A thorough understanding of taxation involves drawing from multiple sources to understand its goals, strategies, techniques, standards, applications, and many types. Tax dissertations require extensive research across a variety of areas and sources to reach a conclusive result. It is important to be able to understand and present tax dissertation themes well since they deal with technical matters.

Choosing the right topic in the area of taxation can assist students in understanding how much insight and knowledge they can contribute and the tools they will need to authenticate their study. 

If you are not sure what to write about, here are a few top taxation dissertation topics to inspire you .

The Most Pertinent Taxation Topics & Ideas

• The effects of tax evasion and avoidance and the supporting data
• How does budgeting affect the management of tertiary institutions?
• How does intellectual capital affect the development and growth of huge companies, using Microsoft and Apple as examples?
• The importance and function of audit committees in South Africa and China: similarities and disparities
• How taxation can aid in closing the fiscal gap in the UK economy’s budget
• A UK study comparing modern taxation and the zakat system
• Is it appropriate to hold the UK government accountable for subpar services even after paying taxes?
• Taxation’s effects on both large and small businesses
• The impact of foreign currencies on the nation’s economy and labour market and their detrimental effects on the country’s tax burden
• A paper is explaining the importance of accounting in the taxes department
• To contribute to the crucial growth of the nation, do a thorough study on enhancing tax benefits among American residents
• A thorough comparison of current taxes and the Islamic zakat system is presented. Which one is more beneficial and effective for reducing poverty?
• According to the most recent academic study on tax law, what essential improvements are needed to implement tax laws in the UK?
• A thorough investigation of Australian tax department employees’ active role in assisting residents of all Commonwealth states to pay their taxes on time
• Why establishing a taxation system is essential for a country’s growth
• What is the tax system’s greatest benefit to the poor?
• Is it legitimate to lower the income tax so that more people begin paying it?
• What is the most significant investment made using tax revenue by the government?
• Is it feasible for the government to create diverse social welfare policies without having the people pay the appropriate taxes?
• How tax avoidance by people leads to an imbalance in the government budget
• What should deter people from trying to avoid paying taxes on time?
• Workers of the tax department’s role in facilitating tax evasion through corruption
• Investigate the changes that should be made to the current taxation system. A case study based on the most recent UK taxes studies
• Examine the variables that affect the amount of income tax UK people are required to pay
• An analysis of the effects of intellectual capital on the expansion and development of large businesses and multinationals. An Apple case study
• A comparison of the administration and policy of taxes in industrialised and emerging economies
• A detailed examination of the background and purposes of international tax treaties. How successful were they?
• An examination of the effects of taxation on small and medium-sized enterprises compared to giant corporations
• An examination of the effects of tax avoidance and evasion. An analysis of the worldwide Panama crisis and how tax fraud was carried out through offshore firms
• A critical analysis of how the administration of higher institutions is impacted by small business budgeting
• Recognising the importance of foreign currency in a nation’s economy. How can foreign exchange and remittances help a nation’s finances?
• An exploration of the best ways tax professionals may persuade customers to pay their taxes on time
• An investigation of the potential impact of tax and accounting education on the achievement of the nation’s leaders
• How the state might expand its revenue base by focusing on new taxing areas. Gaining knowledge of the digital content creation and freelance industries
• An evaluation of the negative impacts of income tax reduction. Will it prompt more people to begin paying taxes?
• A critical examination of the state’s use of tax revenue for human rights spending. A UK case study
• A review of the impact of income tax on new and small enterprises. Weighing the benefits and drawbacks
• A comprehensive study of managing costs so that money may flow into the national budget without interruption. A study of Norway as an example
• An overview of how effective taxes may contribute to a nation’s development of a welfare state. A study of Denmark as an example
• What are the existing problems that prevent the government systems from using the tax money they receive effectively and completely?
• What are people’s opinions of those who frequently avoid paying taxes?
• Explain the part tax officials play in facilitating tax fraud by accepting small bribes
• How do taxes finance the growth and financial assistance of the underprivileged in the UK?
• Is it appropriate to criticise the government for not providing adequate services when people and businesses fail to pay their taxes?
• A comprehensive comparison of current taxes and the Islamic zakat system is presented. Which one is more beneficial and effective for reducing poverty?
• A critical evaluation of the regulatory organisations was conducted to determine the tax percentage on different income groups in the UK
• An investigation into tax evasion: How do wealthy, influential people influence the entire system?
• To contribute to the crucial growth of the nation, do a thorough investigation on enhancing tax benefits among British nationals
• An assessment of the available research on the most effective ways to manage and maintain an uninterrupted flow of funds for a better economy

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We hope that you will be able to write a first-class dissertation or thesis on one of the issues identified above at your own pace and submit a solid draft. If you wish to use any of the above taxation dissertation topics directly, you may do so. Many people, however, prefer tailor-made topics that meet their specific needs. If you need help with topics or a taxation dissertation, you can also use our dissertation writing services . Place your order now !

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To find taxation dissertation topics:

• Study recent tax reforms.
• Analyze cross-border tax issues.
• Explore digital taxation challenges.
• Investigate tax evasion or avoidance.
• Examine environmental tax policies.
• Select a topic aligned with law, economics, or business interests.

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How Do Tax Policies Affect Individuals and Businesses?

Key takeaways.

• Tax policies affect economic decision-making on work, savings, inter-state migration, investment, and business organization.
• Major tax reforms since the 1980s aimed at reducing distortion, incentivizing work, simplifying the tax codes, closing loopholes, and enhancing the global competitiveness of American corporations.
• The effectiveness of tax reforms depends on the overall economy and may not always conform with economic model predictions.
• The efficacies and unintended consequences of tax reforms must be evaluated in both the short run and long run. 

In 2020,  the total U.S. tax revenue accounted for about a quarter of the country’s GDP 1 . Tax policies affect the type and amount of income subject to taxation and the rate at which it is taxed. Changes in the tax codes influence the decisions people make about whether and how much to work, how much to save for retirement, and where to live. Taxation also affects how entrepreneurs organize their businesses, how much to borrow and invest, and where they locate the businesses they create.

This policy brief reviews the implications of some tax policies on the behaviors of individuals and businesses, focusing primarily on the federal income tax. We use examples from major tax reforms in recent decades, including the Tax Reform Act of 1986 (“TRA86”) and the Tax Cut and Jobs Act of 2017 (“TCJA”), to discuss some of the motivations and consequences of tax reforms.

This brief is not meant to be an exhaustive discussion of federal individual and corporate taxation. Rather, it highlights some of the trade-offs that policymakers face when deciding whether to raise or lower taxes and details on exemptions, credits, and other subsidies. The brief is a companion piece to SIEPR’s 2022 Fall Policy Forum on Taxation.

How do tax policies affect individuals?

Income redistribution.

America has a progressive individual income tax: The higher your income, the higher your tax rate. Tax exemptions and credits, on the other hand, tend to provide more benefits to lower-income earners 2 . 

Figure (1) displays the progressivity by comparing the share of income earned by individuals in that income bracket with the share of federal individual income taxes paid. In 2019, people earning more than $200,000 accounted for a higher percentage of all federal individual income tax paid than their share of all income received. For example, people making more than $1 million a year earned 15 percent of all income but paid 39 percent of all federal individual income taxes.

Figure 1: Share of Individual Income vs. Share of Federal Individual Income Taxes, 2019

Note: Data are from the Joint Committee on Taxation 3 , Table A.6.

The top marginal individual income tax rate has declined dramatically from over 90 percent in the 1950s to 28 percent in 1988 and 37 percent today. Some consider this decline as one of the indicators for declining progressivity in America 2 , 4–7 .

However, the top marginal tax rate doesn’t tell the whole story. For example, the Tax Reform Act of 1986 (TRA86) reduced the top marginal tax rate from 50 percent to 28 percent, which alleviated the tax burden disproportionately for the higher-income group. The tax cuts might be interpreted as a change that scaled back progressivity. However, the TRA86 raised the levels of the standard deductions and the personal exemptions and expanded the earned income tax credit (EITC), all of which reduced the tax burden of the lower income earners 8 . As a result, 5.9 million working poor would either pay no taxes or receive rebates 9 .

Instead of the marginal individual income tax rate, data on the average tax rate show that households in the lowest income quantiles in 2018 had a 0 percent average total federal tax rate, down from 12.1 percent in 1984. The average federal tax rates paid by the household in the second lowest income quintile were cut in half from over 15 percent to 8.1 percent in 2018 (Figure 2).

Figure 2: Average Total Federal Tax Rates for All Households, by Household Income Quintile, 1979-2018

Note: Data are from Urban-Brookings Tax Policy Center 10 and Congressional Budget Office 11 . Total federal tax includes individual income tax, payroll tax, corporate income tax, and excise tax.

Tax policies affect people’s decisions about whether or not to work outside the home. One example is the Earned Income Tax Credit (EITC). To qualify for the EITC, one has to be working but make less than certain thresholds based on the status of marriage and children. For instance, a single person with one child earning less than $42,158 in 2021 can claim up to $3,618 EITC 12 .

Standard economic theory predicts the EITC will encourage labor force participation because one must work to qualify for the credits; however, the EITC may create a negative income effect, resulting in people working fewer hours. The theory is unambiguous on the net outcome.

Empirical evidence can be drawn from reforms in the 1980s and 1990s that expanded the EITC 13 . Studies found that low-wage families, especially single parents, substantially increased their employment and work hours and those who were already working didn’t reduce their hours 14 , 15 . The EITC expansion was found to reduce welfare use and increased earnings among low-income families 16 .

Interestingly, the EITC expansions created bipolar incentives for marriage. For an unemployed single parent marrying a low-wage earner, the marriage penalty declined with the EITC expansion. But for a working single parent in similar situations, the marriage penalty increased between 1986 and 1997, and because their joint income would be too high that disqualified them from the credits 17 .

Payroll taxation can affect companies' decisions on how many people to hire. Federal payroll taxes finance Social Security, Medicare, and unemployment insurance. The share of U.S. federal revenues raised by payroll taxation has doubled since the 1960s. The effects of payroll taxation depend primarily on whether employers can pass the cost of payroll taxes onto workers in the form of lower wages 18 . If employees fully absorb the payroll tax costs, then employers' labor demand won't change, but wages will fall.

Many factors, such as downward wage rigidity and minimum wage, may prevent a full pass-through and thus reduce the labor demand 19 , 20 . Estimates for the U.S. found that only a fraction of the additional tax burden created by payroll tax rate increases would be shifted to employees in the short run 21 .

Where to live?

People decide where to live and work based on many factors, such as climate, employment opportunities, and public goods and amenities. One crucial factor is state and local income tax (SALT). There are significant differences in state and local taxes. In 2022, the highest tax states include New York (15.9 percent of the net product in the state going to state and local taxes), Connecticut (15.4 percent), Hawaii (14.9 percent), and California (13.5 percent). In comparison, Texas (8.6 percent) and Florida (9.1 percent) are often considered to be more tax-friendly 22 .

People tend to leave high-tax areas and move to areas where taxes are lower 23–26 . For example, in response to an increase in California marginal tax rates, an additional 0.8 percent of the residents that landed in the top bracket left California in 2013 27 . In 2016, 24 of the 25 highest-tax states had net out-migration, and 17 of the lowest-tax states had net in-migration 28 .

The Tax Cuts and Jobs Act of 2017 (TCJA) intensified the tax differences across states. Before 2017, taxpayers could deduct sales taxes, property taxes, and state and local income taxes when filing federal income tax returns. These deductions help reduce the tax burden for residents in high-tax states. In 2017, the TCJA capped the total state and local tax deduction at $10,000 per person. This change further increased the incentives to leave high-tax states.

California taxpayers who would experience a large increase under the TCJA rules due to the elimination of the SALT deduction were more likely to move after 2017 29 , which can create challenges to California’s state budget. However, not everyone is worried. Some people point out that out-migration in California is partially offset by those moving into the state, and thus the income tax revenues in California continued to grow, albeit at a slower rate 30 .

How much to save for retirement?

One of the most important savings decisions is saving for retirement. Workers may choose to save in tax-advantaged vehicles such as employer-sponsored 401(k) plans and Individual Retirement Accounts (IRAs). People also have choices among post-tax Roth versions of 401(k), 403(b), and 457(b) accounts. Studies have shown that Roth accounts are more valuable for risk-averse workers if the future tax rates are uncertain because the post-tax accounts help them lock in the current known tax rate 31 . On the other hand, the existing tax rate schedules are progressive, which incentivize people to choose the pre-tax accounts like the traditional 401(k) plans. This is because most people expect their income to be lower in retirement than in working age, so it's cost-effective to contribute tax-free money while working and pay taxes when withdrawing.

Changes in the tax codes can affect people's plans for retirement saving. For instance, IRAs experienced robust growth in the late 1970s to early 1980s 32 , but this trend stopped in1986. The TRA86 substantially lowered the annual contribution limit on retirement plans and imposed tighter restrictions on withdrawing savings from tax-deferred retirement plans for nonretirement purposes 33 . Such changes dampened individuals’ inclination to save through IRAs in subsequent years 34 , 35 .

How do tax policies affect businesses?

Legal forms of businesses.

Entrepreneurs choose the legal forms of their businesses to optimize tax liability, and such choices can be influenced by tax policies 36–40 .

Businesses in the U.S. can be broadly divided into two groups: C-corporations and pass-throughs. The latter includes S-corporations, limited liability companies (LLCs) a , partnerships, and sole proprietorships b . Although the term “corporation” is often associated with large companies like Microsoft and Walmart, C-corporations can be both large and small businesses. The distribution of assets and size of C-corporations are extremely skewed. Less than 1 percent of all C-corporations paid for more than 85 percent of all federal corporate income taxes in 2000  42 .

One significant difference between C-corporations and pass-throughs is how they pay taxes. C-corporations are taxed twice: The business pays the corporate income tax, and their shareholders pay tax on dividends from after-tax profits. In contrast, pass-throughs don't pay any corporate income tax. Instead, their business income passes through the business entity, and the business owners would then pay individual income tax. 

In addition to this difference in tax treatments received by C-corporations and pass-throughs, the TRA86 created an even stronger incentive for C-corporations to convert to pass-throughs, particularly to S-corporations 43 . The TRA86 cut tax rates broadly but more on individual income tax. After the reform, the individual rate went below the corporate rate (28 percent vs. 34 percent). The new rates made it even more attractive than before for businesses to choose pass-throughs as their legal form c . 

The number of tax returns filed by C-corporations peaked when the TRA86 was enacted and declined afterward (Figure 3). The decline in C-corporations was mirrored by a rise of pass-throughs, especially S-corporations and partnerships 40 , 44 .

Figure 3: Number of Tax Returns by Type of Organization

Note: Data are from IRS. SOI Tax Stats – Integrated Business Data . Table 1.

The TCJA of 2017 created a new deduction for pass-through owners effective 2018-2025 45 . The new law allows individuals to deduct up to 20 percent of their pass-through qualified business income, which essentially drops the effective top individual income tax rate from 37 percent to 29.6 percent 46 . Although various limitations restrict what business income is considered eligible for this new deduction, the provisions have been generally viewed as generous for business owners 47 .

In theory, the TCJA deduction for pass-throughs may incentivize people to switch from employees to contractors or report their salary income as business profits to avoid payroll taxes and to benefit from the deduction 48 . However, researchers have not found evidence of large responses to the TCJA deduction provisions in the year after the TCJA was enacted 41 .

Tax policies affect businesses’ borrowing behaviors by changing rules on the interest expense deduction. In general, businesses can deduct interest on their borrowing but cannot deduct dividends they pay to shareholders. This is one of the advantages of debt financing over equity financing 49 .

The TCJA reduced the limits  on the deduction for business interest expenses so that the net interest a business could now deduct is 30 percent of adjusted taxable income. Moreover, a narrower definition of adjusted taxable income starting in 2022 will further reduce businesses’ ability to deduct their interest costs. In theory, the reduced ability to deduct business borrowing interest may induce some firms to move away from debt financing.

So far, the outcomes of the policy changes are unclear. Some studies found that firms affected by the TCJA rules decreased their debt leverage significantly by cutting long-term domestic debt or curbing new borrowing 50 ; however, other studies show that tax incentives don’t seem to have a consistent, first-order effect on corporate capital structure 51 .

Tax policies governing how businesses depreciate capital assets can influence investment behaviors 52 .

Businesses depreciate capital assets by deducting part of the purchasing costs over the “class life” of that asset, which varies from several years to several decades, depending on the type of asset. Bonus depreciation, which allows for additional first-year depreciation, allows businesses to deduct capital acquisition costs immediately. Faster depreciation, in theory, incentivizes capital investment, reduces the user cost of capital, increases the cash flow of investing firms, and stimulates the economy 53 .

Depreciation write-offs for investment were made more generous in the mid-1950s and again in the 1960s with the introduction of the investment tax credit. In 1981, the “accelerated cost recovery system” was enacted, which essentially shortened the depreciation write-off period. Critics said these periods were much too short compared with the useful life of the capital. For example, factory buildings and warehouses used by their owners could be written off in 10 years, although many buildings can be used for longer than 10 years 54 . The TRA86 reversed the trend. It repealed the 10 percent investment tax credits for machinery and equipment and changed the accelerated depreciation schedules 8 .

The effectiveness of tax instruments on stimulating investment is prone to the overall economic environment. In 2002 and 2003, for example, depreciation allowances for equipment investment were raised twice to stimulate investment. The policies were deemed ineffective in restoring investment, perhaps because investment in the 2000s became less sensitive to prices 55 .

The TCJA of 2017 changed the tax codes governing business expensing and deduction. The new law raised the maximum expensing allowance to $1 million and expanded the definition of qualified properties. Regarding bonus depreciation, the new law increases the percentage from 50 percent to 100 percent for assets bought and placed in service between 2017 and 2023 56 .

The new changes should, in theory, incentivize businesses investment. Some data evidence supports this expectation. For example, the U.S. business investment after the TCJA grew strongly: The real nonresidential fixed investment rose 5.9 percent in 2018, exceeding a forecast of 2.7 percent made in 2017 57 , 58 . Some researchers contended such investment growth was less of a response to the tax cuts but more to factors such as oil prices 59 . Yet, others found substantial investment growth in sectors unrelated to oil, such as equipment, software, and intellectual property 60 .

Where to conduct business?

Figure 4: Statutory Corporate Tax Rates, U.S. vs. the World

Note: The raw data are from Bray 61 published by the Tax Foundation. The corporate tax includes taxes levied at the central government and sub-central government levels. The tax rate is weighted by GDP.

All else being equal, countries with lower taxes appeal more to multinational companies (MNCs) and foreign direct investment 62 , 63 . While many countries cut corporate tax rates after the 1980s, the U.S. corporate tax rates were largely above average (Figure 4). The tax rate gap incentivized MNCs to shift income and investment abroad.  

Under the TCJA, the federal statutory corporate income tax rate was cut from 35 percent to 21 percent, which has made the U.S. more aligned with other nations. Corporate executives rated the tax cuts as either important or very important regarding their companies’ decisions to increase investment in the U.S. 64 .

Another change brought by the TCJA was to move the U.S. corporate tax regime from a worldwide tax with deferral to a territorial tax system 64 . Before 2017, a U.S. company needed to pay taxes on its foreign subsidiary's earnings when the cash was repatriated to the U.S. In contrast, many other counties have a territorial system that doesn't tax foreign subsidiaries' earnings.

The old tax regime created some adverse economic outcomes. First, companies were incentivized to leave earnings in foreign subsidiaries 65 , 66 . As of 2014, the U.S. multinational companies held at least $690 billion in cash and over $2 trillion in earnings in foreign subsidiaries 67 . The locked-out cash due to the repatriation tax costs led some U.S. companies to acquire foreign businesses rather than invest in America 68 .

Second, companies were incentivized to move their headquarters abroad to avoid paying U.S. tax on foreign profits. More than 50 U.S. companies have reincorporated in low-tax countries since 1982, including over 20 since 2012 69 . Third, the old territorial system made U.S. multinational companies less competitive, as they must pay taxes on foreign profits, but their international competitors often don’t 70 .

While the old system had problems, the transition to a new territorial tax system has also been challenging. Companies may shift profits abroad and pay it back as dividends to the U.S. if the repatriation costs were eliminated entirely. To discourage such tax avoidance, the TCJA introduced two provisions: the Global Intangible Low-Taxed Income ("GILTI"), which requires U.S. shareholders of any controlled foreign corporation to include GILTI in their gross income, and the Base Erosion and Anti-Abuse Tax (BEAT), which is essentially a minimum tax aiming at preventing large multinational corporations from shifting profits abroad 71 . To incentivize companies to keep intangible assets such as intellectual property in the U.S., the new system introduced Foreign Derived Intangible Income (“FDII”), part of which can be deducted by companies against their taxable income. All these provisions are still new, and we need more time to evaluate their effectiveness.

This policy brief reviews how tax policies impact individuals and businesses, using some examples from major tax reforms in the last several decades. Taxation affects individual and family decisions on work, savings, and their choice of residence. In addition, tax policies influence how entrepreneurs organize their companies and optimize investment and borrowing activities. Moreover, tax codes affect the global competitiveness of the U.S. in attracting and keeping multinational companies. As discussed above, economic theories and models can help policymakers calibrate policy changes to achieve desired outcomes. However, the actual effectiveness of policy changes often depends on the overall economy and factors not built in economic theories. As a result, the consequences of tax reforms may not always conform with model predictions.

1. OECD. Revenue Statistics 2021 – the United States . Published online 2021.  2. Piketty T, Saez E. How Progressive is the U.S. Federal Tax System? A Historical and International Perspective. J Econ Perspect. 2007;21(1):3-24. doi:10.1257/jep.21.1.3 3. Joint Committee on Taxation. Overview of the Federal Tax System as in Effect for 2019. Published online 2019.  4. Ferriere A, Navarro GM. The Heterogeneous Effects of Government Spending: It’s All About Taxes. Published online August 22, 2018. Accessed September 14, 2022.  5. Wu C. More unequal income but less progressive taxation. J Monet Econ. 2021;117:949-968. doi:10.1016/j.jmoneco.2020.07.005 6. Saez E, Zucman G. The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay. W. W. Norton & Company; 2019. Accessed September 14, 2022.  keywords=gabriel%20zucman%20emmanuel%20saez&qid=1569433993&s=gateway&sr=8-1 7. Lockwood BB, Weinzierl MC. 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Ann Reg Sci. 2011;46(1):205-218. doi:10.1007/s00168-009-0339-y 27. Rauh J, Shyu RJ. Behavioral Responses to State Income Taxation of High Earners: Evidence from California. Published online October 2019. doi:10.3386/w26349 28. Edwards C. Tax Reform and Interstate Migration. Published online 2018. Accessed October 3, 2022.  29. Rauh JD. Taxes and Net Migration in California. Published online February 17, 2022. doi:10.2139/ssrn.4037764 30. Franchise Tax Board (FTB). The Impact of Migration on California Income Tax Revenues. Published online 2021.  31. Brown DC, Cederburg S, O’Doherty MS. Tax uncertainty and retirement savings diversification. J Financ Econ. 2017;126(3):689-712. doi:10.1016/j.jfineco.2017.10.001 32. Smith P. Complexity in Retirement Savings Policy. Natl Tax J. 2002;LV(3). doi: 33. CBO. Tax Policy for Pensions and Other Retirement Saving . Published online 1987.  34. EBRI. Tax Reform and Employee Benefits. Published online 1986.  35. Venti SF, Wise DA. Government Policy and Personal Retirement Saving. Tax Policy Econ. 1992;6:1-41. doi:10.1086/tpe.6.20061808 36. Nelson S. Paying Themselves: S Corporation Owners and Trends in S Corporation Income, 1980-2013 . Dep Treas Off Tax Anal Work Pap 107. Published online 2016.  37. Plesko GA. “Gimme Shelter?” Closely Held Corporations Since Tax Reform. Natl Tax J. 1995;48(3):409-416. 38. Plesko GA, Henry EE. Some Devilish Details of Corporate Tax Reform. Kans J Law Public Policy. 2011;21(3):382-398. 39. Plesko GA, Toder EJ. Changes in the organization of business activity and implications for tax reform. Natl Tax J. 2013;66(4):855-870. doi:10.17310/ntj.2013.4.04 40. Smith M, Yagan D, Zidar OM, Zwick E. The Rise of Pass-Throughs and the Decline of the Labor Share. Published online October 2021. doi:10.3386/w29400 41. Goodman L, Lim K, Sacerdote B, Whitten A. How Do Business Owners Respond to a Tax Cut? Examining the 199A Deduction for Passthrough Firms. Published online April 2021. doi:10.3386/w28680 42. Friedman J. The Decline of Corporate Income Tax Revenues. Published online 2003. Accessed October 2, 2022.  43. Henry E, Plesko GA, Utke S. Tax policy and organizational form: assessing the effects of the tax cuts and jobs act of 2017. Natl Tax J. 2018;71(4):635-660. doi:10.17310/ntj.2018.4.03 44. Cooper M, McClelland J, Pearce J, et al. Business in the United States: Who Owns It, and How Much Tax Do They Pay? Tax Policy Econ. 2016;30:91-128. 45. IRS. Tax Cuts and Jobs Act, Provision 11011 Section 199A - Qualified Business Income Deduction FAQs . Published online 2021. Accessed September 21, 2022.  46. Gale WG. Effects of the Tax Cuts and Jobs Act: A Preliminary Analysis. Tax Policy Cent. Published online 2018. Accessed October 19, 2022.  47. Krupkin A, Gleckman H. Navigating The TCJA’s Pass-Through Deduction. Published online 2018. Accessed October 6, 2022.  48. Fontinelle A. How Becoming an LLC Could Save Taxes Under Trump’s Tax Cuts and Jobs Act of 2017 . Published online 2022.  49. Pomerleau K. The Treatment of Business Interest Expense in the TCJA. On the Margin - Tax Notes Federal . Published 2021. Accessed September 21, 2022.  50. Carrizosa R, Gaertner F, Lynch DP. Debt and Taxes? The Effect of TCJA Interest Limitations on Capital Structure. J Am Tax Assoc. Published online May 24, 2022. doi:10.2308/JATA-2021-010 51. Hanlon M, Heitzman S. Corporate Debt and Taxes. Annu Rev Financ Econ. 2022;14(1):null. doi:10.1146/annurev-financial-101221-103806 52. Hassett KA, Glenn Hubbard R. Chapter 20 - Tax Policy and Business Investment**RGH acknowledges financial support from Harvard Business School and the American Enterprise Institute. In: Auerbach AJ, Feldstein M, eds. Handbook of Public Economics. Vol 3. Elsevier; 2002:1293-1343. doi:10.1016/S1573-4420(02)80024-6 53. Guenther G. The Section 179 and Section 168(k) Expensing Allowances: Current Law and Economic Effects. Published online 2018.  54. Lohr S. DEPRECIATION’S EFFECT ON TAXES. The New York Times.  Published February 21, 1981. Accessed October 12, 2022. 55. Goolsbee A, Desai M. Investment, Overhang, and Tax Policy. Brook Pap Econ Act. 2004;2. doi: 56. IRS. New rules and limitations for depreciation and expensing under the Tax Cuts and Jobs Act. Published online 2018. Accessed September 21, 2022.  57. Congressional Budget Office. The Budget and Economic Outlook: 2017 to 2027 | Congressional Budget Office. Published online 2017. Accessed October 11, 2022.  58. Congressional Budget Office. The Budget and Economic Outlook: 2019 to 2029 . Published online 2019.  59. Gale W, Haldeman C. Searching for supply-side effects of the Tax Cuts and Jobs Act. Published online 2021. Accessed October 11, 2022.  60. Kopp E, Leigh D, Mursula S, Tambunlertchai S. US Investment Since the Tax Cuts and Jobs Act of 2017. IMF Work Pap. Published online 2019. 61. Bray S. Corporate Tax Rates around the World, 2021. Published online 2021.  62. Becker J, Fuest C, Riedel N. Corporate tax effects on the quality and quantity of FDI. Eur Econ Rev. 2012;56(8):1495-1511. doi:10.1016/j.euroecorev.2012.07.001 63. Djankov S, Ganser T, McLiesh C, Ramalho R, Shleifer A. The Effect of Corporate Taxes on Investment and Entrepreneurship. Am Econ J Macroecon. 2010;2(3):31-64. doi:10.1257/mac.2.3.31 64. Hanlon M. Testimony of Michelle Hanlon before the United States Senate Conmittee on Finance. Published online 2021. 65. Fritz Foley C, Hartzell JC, Titman S, Twite G. Why do firms hold so much cash? A tax-based explanation. J Financ Econ. 2007;86(3):579-607. doi:10.1016/j.jfineco.2006.11.006 66. Graham JR, Hanlon M, Shevlin T. Barriers to mobility: the lockout effect of u.s. taxation of worldwide corporate profits. Natl Tax J. 2010;63(4.2):1111-1144. doi:10.17310/ntj.2010.4S.12 67. Zion D, Gomatam R, Graziano R. Parking A-Lot Overseas. Published online 2015.  68. Hanlon M, Lester R, Verdi R. The effect of repatriation tax costs on U.S. multinational investment. J Financ Econ. 2015;116(1):179-196. doi:10.1016/j.jfineco.2014.12.004 69. Mider Z. Tax Inversion - Bloomberg. Bloomberg. Published online 2017. Accessed October 17, 2022.  70. Pomerleau K. A Hybrid Approach: The Treatment of Foreign Profits under the Tax Cuts and Jobs Act. Tax Found. 2018;(No. 586):13. 71. Joint Committee on Taxation. Overview of the Base Erosion and Anti-Abuse Tax: Section 59A. Published online 2019. 

a. LLCs, by default, are taxed as sole proprietorships if they are single-member and as partnerships if they are multi-member. But they can still elect to be taxed as an S-corporation or a C-corporation41. b. See the U.S. Census for a detailed definition of the legal form of organization (LFO). c. Other changes brought by the TRA86 related to corporate income deferral and the creation of the alternative minimum tax for C-corporations also made pass-throughs a more appealing organizational form43.

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• 15 Dec 2020
• Working Paper Summaries

Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation

The approach used by most economists to check academic research results is flawed for policymaking and evaluation. The authors propose an alternative method for designing economic policy analyses that might be applied to a wide range of economic policies.

• 31 Aug 2020
• Research & Ideas

State and Local Governments Peer Into the Pandemic Abyss

State and local governments that rely heavily on sales tax revenue face an increasing financial burden absent federal aid, says Daniel Green. Open for comment; 0 Comments.

• 12 May 2020

Elusive Safety: The New Geography of Capital Flows and Risk

Examining motives and incentives behind the growing international flows of US-denominated securities, this study finds that dollar-denominated capital flows are increasingly intermediated by tax haven financial centers and nonbank financial institutions.

• 01 Apr 2019
• What Do You Think?

Does Our Bias Against Federal Deficits Need Rethinking?

SUMMING UP. Readers lined up to comment on James Heskett's question on whether federal deficit spending as supported by Modern Monetary Theory is good or evil. Open for comment; 0 Comments.

• 20 Mar 2019

In the Shadows? Informal Enterprise in Non-Democracies

With the informal economy representing a third of the GDP in an average Middle East and North African country, why do chronically indebted regimes tolerate such a large and untaxed shadow economy? Among this study’s findings, higher rates of public sector employment correlate with greater permissibility of firm informality.

• 30 Jan 2019

Understanding Different Approaches to Benefit-Based Taxation

Benefit-based taxation—where taxes align with benefits from state activities—enjoys popular support and an illustrious history, but scholars are confused over how it should work, and confusion breeds neglect. To clear up this confusion and demonstrate its appeal, we provide novel graphical explanations of the main approaches to it and show its general applicability.

• 02 Jul 2018

Corporate Tax Cuts Don't Increase Middle Class Incomes

New research by Ethan Rouen and colleagues suggests that corporate tax cuts contribute to income inequality. Open for comment; 0 Comments.

• 13 May 2018

Corporate Tax Cuts Increase Income Inequality

This paper examines corporate tax reform by estimating the causal effect of state corporate tax cuts on top income inequality. Results suggest that, while corporate tax cuts increase investment, the gains from this investment are concentrated on top earners, who may also exploit additional strategies to increase the share of total income that accrues to the top 1 percent.

• 08 Feb 2018

What’s Missing From the Debate About Trump’s Tax Plan

At the end of the day, tax policy is more about values than dollars. And it's still not too late to have a real discussion over the Trump tax plan, says Matthew Weinzierl. Open for comment; 0 Comments.

• 24 Oct 2017

Tax Reform is on the Front Burner Again. Here’s Why You Should Care

As debate begins around the Republican tax reform proposal, Mihir Desai and Matt Weinzierl discuss the first significant tax legislation in 30 years. Open for comment; 0 Comments.

• 08 Aug 2017

The Role of Taxes in the Disconnect Between Corporate Performance and Economic Growth

This paper offers evidence of potential issues with the current United States system of taxation on foreign corporate profits. A reduction in the US tax rate and the move to a territorial tax system from a worldwide system could better align economic growth with growth in corporate profits by encouraging firms to invest domestically and repatriate foreign earnings.

• 07 Nov 2016

Corporate Tax Strategies Mirror Personal Returns of Top Execs

Top executives who are inclined to reduce personal taxes might also benefit shareholders in their companies, concludes research by Gerardo Pérez Cavazos and Andreya M. Silva. Open for comment; 0 Comments.

• 18 Apr 2016

Popular Acceptance of Morally Arbitrary Luck and Widespread Support for Classical Benefit-Based Taxation

This paper presents survey evidence that the normative views of most Americans appear to include ambivalence toward the egalitarianism that has been so influential in contemporary political philosophy and implicitly adopted by modern optimal tax theory. Insofar as this finding is valid, optimal tax theorists ought to consider capturing this ambivalence in their work, as well.

• 20 Nov 2015

Impact Evaluation Methods in Public Economics: A Brief Introduction to Randomized Evaluations and Comparison with Other Methods

Dina Pomeranz examines the use by public agencies of rigorous impact evaluations to test the effectiveness of citizen efforts.

• 07 May 2014

How Should Wealth Be Redistributed?

SUMMING UP James Heskett's readers weigh in on Thomas Piketty and how wealth disparity is burdening society. Closed for comment; 0 Comments.

• 08 Sep 2009

The Height Tax, and Other New Ways to Think about Taxation

The notion of levying higher taxes on tall people—an idea offered largely tongue in cheek—presents an ideal way to highlight the shortcomings of current tax policy and how to make it better. Harvard Business School professor Matthew C. Weinzierl looks at modern trends in taxation. Key concepts include: Studies show that each inch of height is associated with about a 2 percent higher wage among white males in the United States. If we as a society are uncomfortable taxing height, maybe we should reconsider our comfort level for taxing ability (as currently happens with the progressive income tax). For Weinzierl, the key to explaining the apparent disconnect between theory and intuition starts with the particular goal for tax policy assumed in the standard framework. That goal is to minimize the total sacrifice borne by those who pay taxes. Behind the scenes, important trends are evolving in tax policy. Value-added taxes, for example, are generally seen as efficient by tax economists, but such taxes can bear heavily on the poor if not balanced with other changes to the system. Closed for comment; 0 Comments.

• 02 Mar 2007

What Is the Government’s Role in US Health Care?

Healthcare will grab ever more headlines in the U.S. in the coming months, says Jim Heskett. Any service that is on track to consume 40 percent of the gross national product of the world's largest economy by the year 2050 will be hard to ignore. But are we addressing healthcare cost issues with the creativity they deserve? What do you think? Closed for comment; 0 Comments.

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Lawmakers will have to weigh the economic, revenue, and distributional trade-offs of extending or making permanent the various provisions of the TCJA as they decide how to approach the upcoming expirations. A commitment to growth, opportunity, and fiscal responsibility should guide the approach.

Details and Analysis of a Tax Reform Plan for Growth and Opportunity

The federal tax code remains a major source of frustration and controversy for Americans, and a hindrance to economic growth and opportunity. Other countries, such as Estonia, have proven that sufficient tax revenue can be collected in a less frustrating and more efficient way.

How to Rein in the National Debt

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Risks to the U.S. Tax Base from Pillar Two

A growing international tax agreement known as Pillar Two presents two new threats to the U.S. tax base: potential lost revenue and limitations on Congress’s ability to set its own tax policy.

How the Moore Supreme Court Case Could Reshape Taxation of Unrealized Income

A major case pending before the U.S. Supreme Court (Moore v. United States) is calling into question provisions on large portions of the U.S. tax base which could quickly become legally uncertain, putting significant revenue at stake.

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Testimony: International Tax Avoidance

Lawmakers should aim for policies that support investment and hiring in the United States and refining anti-avoidance measures to improve administrability and lower compliance costs.

Details and Analysis of President Biden’s Fiscal Year 2025 Budget Proposal

President Biden is proposing extraordinarily large tax hikes on businesses and the top 1 percent of earners that would put the U.S. in a distinctly uncompetitive international position and threaten the health of the U.S. economy.

Tax Cuts and Jobs Act, Inflation Reduction Act, CHIPS Act: Comparing and Contrasting the New Industrial Policy

While the approaches differ, they share a reliance on similar linkages: new capital investment drives productivity growth, which grows the economy and raises wages for workers.

Testimony: The OECD’s Pillar One Project and the Future of Digital Services Taxes

If a multilateral solution to remove digital services taxes (DSTs) is not agreed to, then DSTs will continue to spread and mutate with negative impacts on some of the most innovative companies in the world.

The Impact of GILTI, FDII, and BEAT

The Tax Cuts and Jobs Act of 2017 (TCJA) reformed the U.S. system for taxing international corporate income. Understanding the impact of TCJA’s international provisions thus far can help lawmakers consider how to approach international tax policy in the coming years.

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267 Interesting Tax Topics to Write about & Examples

Welcome to our list of the most interesting tax topics! Here, you will find trending corporate tax research paper topics, taxes essay ideas, and bonus examples. Check them out!

🔝 Top 10 Tax Topics to Write about in 2024

🏆 best taxes topic ideas & essay examples, 👍 good essay topics on taxes, 📌 simple & easy taxes essay titles, 💡 interesting topics to write about taxes, 🔎 most interesting taxes topics to write about, ❓ tax research question, 🔥 trending tax research topics.

• The Basics of Income Tax: Brackets and Deductions
• The Impact of Tax Policies on Business and Investment
• Sales Tax vs. Value-Added Tax
• Property Taxes: Pros and Cons
• Legal and Ethical Dimensions of Tax Evasion
• Challenges and Opportunities of International Taxation
• How Tax Incentives Promote Social Objectives
• The History of Taxation
• Equity and Efficiency in Taxation
• Tax Reform Proposals and Their Implications
• The Benefits of Lowering Taxes There will be prosperity in the country and the same will motivate the people to work very hard, this will again work in the benefit of the economy. This will make a nation prosper and […]
• Property Taxes for Owners of Habitat for Humanity Houses The second argument for establishing a tax break for the owners of the Habitat for Humanity houses is the patent unfairness of the current system of determining the tax rate for this category of property […]
• Carbon Taxes in Environmental Protection In addition, application of the strategy extends to the use of fuels and the amount of carbon emitted in the process of production.
• Pros and Cons of Regressive Tax Policy in Texas Hence, the Texas case becomes exceptionally peculiar in the context of taxation, as it appears to be a part of a broader discussion.
• Tax Lien as a Car Purchasing Hindrance In case one is buying a house or a car and the tax lien is a hindrance to the purchasing process the Taxpayer Advocate service should be contacted for immediate action to be taken towards […]
• The Debate About Tax Cuts Therefore, understanding the pros and cons of the tax-cut arguments shows that state and local taxes have a small burden on the businesses and are unlikely to affect their operating costs.
• The US Tax Planning Strategy and Reporting Standards The move will require the government to analyze tax implications and determine whether making the tax approach conforms to the method allowed by the standards.
• The Pink Tax Issue: Economic Discrimination Against Women Opponents of the Pink Tax argue that it denies women of agency and choice by implying that women are susceptible to a marketing strategy that prevents them from selecting cheaper products.
• Environmental Management: Green Taxes The most common environmental tax is connected with the task of ensuring that these polluters are fined appropriately for their harmful emissions to the atmosphere.
• Tax, Lease and Gross Income Problem If this were the case, it would be subject to the gross income requirements of Section 109 or the taxable amount corresponding to the amount obtained through the sale.
• Should Tax Laws Be Reformed to Encourage Saving? Because of the lack of honesty by taxpayers, there is always a shortfall of about 300 billion dollars compared with the amount of tax owed to the federal government.
• Business and Economics: The Income Tax Citizens started to shift their opinions about the president’s strength and what the national government should do as the presidency changed during the Progressive Era. Between 1901 and 1921, Roosevelt, Taft, and Wilson served as […]
• Addressing Tax Challenges by Introducing a Reform A major obstacle to the growth of the economy and the sharing of revenues is tax avoidance or evasion by big businesses.
• Tax Exemption of Churches From Tax Payments It is unfair for the government to exempt religious groups from paying taxes because this marginalizes some other groups, including LGBTQ and atheists.
• “Windfall Taxes on Energy Are All the Rage They Shouldn’t Be” by Mintz As such, the editors expound that the Russian invasion of Ukraine has led to governments from Europe to the United States grappling with energy alternatives due to its scarcity.
• Aspects of Tax Research Problem According to the Internal Revenue Commissioner’s decision, the installments made throughout the years to the Kellogg Company, deductions from regular earnings, and basic expenses did not happen.
• Poor Segments of Population: Tax Cuts Effects In this context, the reduction of after-tax incomes of low-income families tends to be much more profound, which contributes to the disparities in income and overall wealth inequality.
• Autoethnography: “Black” Taxes in South Africa My brief analysis of the academic literature reveals the significance of the black tax problem, the consequence of which is the compulsion to work harder and a marked decline in the quality of life for […]
• Blockchain and Alteryx Technologies for Tax Administration Alteryx can be considered a comprehensive platform because it is neutral in its data outputs and covers most aspects of the analytics process.
• The Tax Transformation Technology Roadmap The use of outdated programs and tools can lead to several problems related to both the effectiveness of the work and the processes themselves.
• Corporate Sustainability Worldview and Tax Avoidance This proposal introduces the plan of a research project devoted to the association between a company’s adherence to corporate sustainability reporting and tax avoidance trends. Define and research the concept of corporate sustainability reporting within […]
• Transferring Tax Losses to the Future In addition, due to the availability of an estimated reserve, many people may risk opening a company and then abandoning this business.
• Pros and Cons of Consumption Tax Over Income Tax Unlike the income tax, where the target population is low, focusing on the consumption tax gives the government access to all people, increasing revenues. With the elimination of the income tax system, people are encouraged […]
• Value-Added Tax and Tax Morality: Legal Framework In order for the concept of tax morality to be determined, it is essential to identify the legal framework for the flat tax that consumers pay once they purchase an item.
• The Federal Unemployment Tax Some percent of wages is retained by the employer from the employee’s pay, who then remits the funds to the government on the worker’s behalf.
• The Federal Unemployment Tax Act Rates In conclusion, FUTA rates regulate the unemployment rates by punishing states that fail to keep their economies balanced in times of crisis, yet they are essential for preventing a decline in the job market.
• History of Tax Morality Theory At the beginning of the 1990s, tax morale drew widespread interest and has since become a fundamental problem in the scholarly investigation of tax compliance.
• Global vs. India Tax and Remuneration Policies Some MNCs use a standard compensation rate, while others depend on the market forces of the host country to determine the compensation of the employees.
• The Food Tax in Oklahoma Articles This article is about the food tax in Oklahoma, one of the few states where this measure exists. In the news about the passage of the food tax ban bill, there is a brief interview […]
• Systems of Taxes During the Era of Colonialism As a result, the history of taxes is inextricably linked to the nation’s progress and influence since the colonial period. Individuals in the UAE are not subject to income tax.
• Exports and Excise Taxes as Critical Powers of the U.S. Congress To summarize, it should be recalled that the powers of the U.S. Among these powers, one of the most important is the administration of excise taxes and the country’s import policy.
• Privatization, Public-Private Partnerships, and Tax Policy in San Diego In the end, the San Diego Administration Government took control of the project and has been able to operate it successfully as a component of the open road system in the County.
• The Laffer Curve: Tax Revenue History & Reforms In the practical sense, the Laffer Curve is a simple graph, which is demonstrated below: In the chart, the far left point on the X-axis represents the 0% tax rate which would result in the […]
• Case Study on Tax Crimes: Distributional Implications of Joint Tax Thus, the above action amounted to tax avoidance since the firm failed to pay the full amount of tax to the United States government.
• Biden’s Push to Increase Tax on the Rich From New York Times The major reason for this news is Biden’s will to increase taxes for the rich to fund his plan of reshaping the economy.
• The Child Tax Credit Program’s Analysis According to the creators of this bill and the research conducted, the CTC reflects the ideological idea of providing as many citizens of the country as possible with the same living standards.
• Article Review on Carbon Tax Policy Whereas the article points out the financial implication of the Canadian government policy on climate change, it failed to appreciate the general ethical benefits that the world will gain if Canada commits to climate change […]
• Tax Effect of Salary Dividends & Cash Withdrawal If Bob chooses to structure his venture as a corporation, it is recommended for him to receive salaries up to the IRS’s highest level.
• Business Charitable Contributions for Tax Purposes For instance, the way a tax is imposed for a sole proprietor is different for a partner in a partnership business.
• The Impact of the New Tax Law on Executive Compensation The latter point connects executive compensation and the issue of the new tax law, which affects several aspects of the former.
• Taxes, Public Utilities, and Impact on Households However, despite the direct impact of the levies on the household budgets, taxes are critical in supporting governmental expenditure, including offsetting costs of delivery of public utilities and services, such as road construction and healthcare.
• The Tax Cuts and Jobs Act (TCJA) of 2017 The 2017 tax reform ended up in the first significant changes in the field since the Tax Reform Act of 1986.
• Researching Worldwide Tax Avoidance According to Prosser & Murray, “tax avoidance” is the legitimate use of the taxation system to decrease the amount of tax payable within a regulatory framework.
• The Concept of Interperiod Tax Allocation Under this method, the current income tax of a specific period is considered as the income tax expense of that period.
• Tax Consequences Advice Sue of the Above Transactions The information provided is not sufficient for one to tell if Sue has been receiving rent and if yes, she has been paying her tax.
• Double Tax Convention Between Kenya and the United Kingdom of Great Britain and Northern Ireland 5 Stefan, who is responsible for the daily activities of the company, will receive management fees arising from the operations in Kenya will be taxed in Kenya inline with Article 14 of the agreement that […]
• Tax Research Problem: Mr. Smith Medical Case Study He also incurs maintenance expenses of the pool and other medical expenses, while the existence of the pool increases the value of the home to some extent.
• The Supreme Court’s Internet Sales Tax Decision The added input leads to an increase in products’ prices, making it hard for e-commerce startups to compete with other large-scale retailers and wholesalers.
• The Sale Tax Legislation of Hong Kong This study also explained the provisions of the IRD that relate to the Goods and Services Tax in Hong Kong. Tax administration of a particular country is a significant concern as the issue of development […]
• The Border Security Tax and Violation of the U.S. Constitution One of them is known as “taxation without representation,” and its applicability to the case is conditional upon the attempts of the president to make Mexico pay for the prospective wall construction.
• Estate and Ownership Transfer Tax Policy and Regulations in Connecticut Fairfield Therefore, estate owners should considerably reduce their property taxes according to the tax laws to ensure that those who inherit the estates remain comfortable in the future.
• Specific Tax Measures to Digitalized Economy The formation of the digital economy determines the need for appropriate development and improvement of the processes and mechanisms of state regulation.
• Analysis of Federal Tax Policy According to Page, “Implications of Federal tax policies of significance to farmers are particularly notable in tax burdens, land prices and the ownership of capital assets, the cost of capital relative to labor, the size […]
• Taxation: CPA Tax Software The implementations of the income tax law require the political and legal willpower of those who are in the leadership positions.
• Tax Return Process Analysis Form 1040 is the form of the US Individual Income Tax Return. The next section of form 1040 gives the amount of tax and credits.
• Taxation Law: UK Inheritance Tax For example, in the UK inheritance tax is a tax levied on the assets of the dead and therefore estate tax and inheritance tax are more of the same.
• Tax Research: Ed and Whitney case The taxability of the elemental document that was discovered by use of CCH remedies will be dependent on manifold concerns, encompassing: whether there is a taxable income that is associated with this document and if […]
• Accounting: The Payment of Taxes The payment of taxes for both Rigas and Adelphia with one Adelphia check and the outrageous spending of the company could also be used as a recommendation for the discovery of the case.
• Working Income Tax Benefit in Canada Several measures have been enacted to address the issues of income inequality in the tax system, including the changes in the treatment of capital income, changes in unemployment and the structure of the labor market, […]
• Property Taxes Herb Construction Company This is because the taxes of the property are directly due to the development of the property. Therefore, Herb Construction Company should capitalize interest and property taxes of the hotel under construction.
• Tax Consequences: Result of Selling The tax implication on the shares that Amy intents to dispose depends on two issues: First, whether Amy sells her shares to Beth and Meg or to either Beth or Meg, and secondly, whether she […]
• Deferred Tax Assets and Liabilities This paper seeks to examine whether deferred tax assets and deferred tax liabilities satisfy the definition and recognition criteria for assets and liabilities according to the AASB framework for the preparation and presentation of Financial […]
• Bylaw No. 8370: Downtown Revitalization Tax Exemption The council of the City of Prince George is charged with the mandate of providing a variety of services to residents and inhabitants of the area.
• Australian Income Tax Law Reform on Education Expenses Under the prevailing Australian federal income tax law, stipulated in the provisions of the income tax law, section 8A of the Income Tax Assessment Tax 1936 refutes deductions exceeding $250 of expenses incurred on self-education.
• Progressive Consumption Tax A consumption tax is a duty on goods and services spent by a household. Third, consumption taxes have a wider base, easier to implement as all consumption levels are taxed and it is considered a […]
• Taxation: Income and Corporation Tax in UK In 2006 for example, the percentage of the national income absorbed by tax in the UK averaged those of the developed countries.
• The Role of Offshore Tax Havens This particular scenario was seen in the aftermath of the 2008 financial crisis wherein despite the bailouts provided by the government there was still a certain degree of hesitance on the part of banks to […]
• New Tax Proposals: Perry Tax Plans Indeed, one of the outstanding attributes of this tax plan is that it attempts to level down all major tax deductions. The good element in this tax plan is that it brings about total change […]
• Factors That Should Take Into Account When Designing a Tax System to Finance Public Expenditure The tax collected is principally used to finance the expenditure of the government, for instance, paying of government officials and provision of essential services to the residents of the country.
• Tax Treatment of Attorney Fees During the pendency of her appeal in the court of law, the Texas County changed the zoning law permitting two residences per acre as against the original law of only one residence per every two […]
• Legal Costs of Acquiring a Capital Asset: Tax Problem Analysis In 2010, she appealed the decision to the Texas County Board of Supervisors challenging the County’s zoning law. Is the attorney fee incurred in the process of challenging the appraisal of the land tax deductible?
• Taxable Events and Complexity of the Tax System Arguments in favor of corporate formations as taxable events: Taxable events refer to financial transactions that are likely to lead to tax consequences.
• Taxation Law: Tax and Fees Paid to the Attorney The tax of the $11,000 fees paid to the attorney by Sarah is a fixed amount hence no deductions will be made on the value.
• China Looks at Introducing Tax on Foreign Currency Transactions Even though the overall outflow of foreign capital slowed down, there is still the danger to the economic wellbeing of the country.
• Tax Eligibility and Disability Payment Another reason is that the injury he suffers occurred during his service in the army as an employee of the state.
• Individual Income Tax & Home Mortgage Interest Deduction To ease the burden of taxation on the citizens, the United States Congress included the deduction for home mortgage interest in the internal revenue code.
• Tax Research Memorandum for Lunar Corporation Further, Mo wants to write off the loans as a bad debt expense on the returns for the personal tax. Mo is a shareholder and an employee of the company.
• Taxpayers’ Reaction to Payment of Tax Thus, taxpayers’ reaction to payment of taxes should focus on tax compliance and tax evasion in order to understand underlying behaviours that influence tax payment and evasion and get insights on such reactions.
• Trade Groups Identifies Medical Device Makers Passing on Federal Tax If higher pricing is illegal in the context of the new taxation policy for all organizations and importers of medical devices, it implies that they need to look for alternative ways of recovering the costs.
• Offshore Tax Structures and Foreign Exchange Regulations In this paper, the researcher seeks to determine the offshore tax structures and foreign exchange regulations that will affect the decision to take the Venezuelan boulevards into the international market.
• American Tax Code Analysis Throughout the article, the authors revolve around the desire to push the conversation forward bearing in mind that it is long overdue. The energy sector is the latest target in the proposed White House budget […]
• Corporate Tax to Grind In an effort to eliminate the negative impacts associated with tax avoidance both to the corporation and the overall economy, the article highlights some of the efforts that countries are making.
• Taxation: The Australian Carbon Tax According to Bourdieu’s school of thought, economic capital is the total sum of material objects that a person possesses. Carbon taxes indicate these costs, and they have the capacity to minimise inequalities from forms of […]
• Financial Operation Within Tax-Exempt Country This means that the test results obtained cannot help to explain the capital structure of companies in tax-exempt countries that still developing.
• Tax Periods and Method. Organization and Summary The main source of income / revenue in this business will be offering of SEO services to website owners. Einstein Web Solutions is committed to provision of SEO services that will raise the online presence […]
• Tax-Deductible Losses in the United States After the end of the civil war, the need for federal revenue declined considerably, and the government officials thought that abolishing the income taxes would be a fair approach to relieve the citizens.
• Worldwide Tax versus Territorial Tax The main distinction between the United States’ tax system and that of most countries is the manner in which the earnings that are made in foreign countries are handled when they are repatriated back to […]
• Researching Tax in the United States The defensible strategy for the client is based on the six steps in the tax research process namely establishment of facts, identification of issues, location of the authority, evaluation of the authority, development of conclusions […]
• Tax Effects of Various Methods of Forming a Corporation The possible methods are the distribution of the assets to the partners who are expected to contribute the assets to the corporation; the method of transferring the assets to the corporation directly; and the method […]
• Individual Income Tax Gains due the cancellation or sale of a life insurance policy before the death of the insured are subject to taxation because the tax exemption on proceeds from life insurance applies upon the death of […]
• Taxation: Tax Compliance The approach is relevant for determining the undisclosed income since it involves assessing the tax accountability by examining the financial performance of a taxpayer from assortment of sources outside the declaration of the taxpayer and […]
• Federal Income Taxation: Tax File Memorandum It is within this layover moment that Mark takes a 4-hour nap in the ferryboat Is the cost of meals Mark purchased while on his usual rounds deductible?
• Australia’s Car Fringe Car Tax Benefits In May 2011, the federal government implemented some changes to the income tax laws and one of the areas that was affected was the car fringe benefit calculations and the take home pay of employees.
• Ethical Standards for Tax Professionals She is entitled for tax deduction if the equipment purchased is for producing income for the business and in this case the equipment has to be capitalized in the year of purchase.
• Australia Corporate Tax on Income The rate on the income for the tax period 2009/2010 is 30%. Replacement value is the price to be paid in future for the stock.
• Canadian Income Tax Return For instance, if an employee uses a motor vehicle for both corporate and private purposes, he/she should distinguish between these issues and count only the kilometers passed on business while the total amount of kilometers […]
• Discriminatory Tax Provisions But the establishment of a uniform tax regime to implement the principle of freedom of movement of goods as one of the four fundamental freedoms for the entire region has not been smooth and the […]
• Stock Share: Tax on Transfer Gain It is important to note that according to the Special Law for the Promotion of Venture Business, the new technology investment company is not considered registered.
• Income Tax Deductions Issues According to Fishman, income tax is the tax levied on the incomes of businesses both corporations and other legal entities and on the income of individual citizens of a country.
• Business Ethics: Tax Scamming Of course, in viewing the problem ethically, small business whose incomes suffer from abusive taxations, as their main goal is to justify the inputs made by investors, to produce the outputs for the customers and […]
• Tax Planning for Low-Income Taxpayers The definition of family in the family trust selection regulations will be changed to restrict lineal successors to children or grandchildren of the test persons or the test someone’s spouse.
• An Existing Obesity Crisis: A Sugar Tax? Tirado agrees that the problem of obesity and, particularly, the issue of excessive sugar consumption, exists but the current measures and methods do not address the root of it.
• COVID-19 Effect on Global Tax Collections The emergence of the digital economy has caused confusion concerning how tech companies should pay their corporate taxes. The Global Tax Project of 2013 seeks to address these issues to avoid a patchwork of national […]
• “Why Do Developing Countries Tax So Little?” by Besley and Persson The present paper offers a response to the article by discussing the major strengths and weaknesses of the arguments provided in the article and describing the implications of the findings.
• Strategies of Tax Avoidance This paper aims to dwell upon several issues, including previously mentioned problems along with the use of the Double Irish and the Dutch Sandwich by Google, Google’s negotiation with the Internal Revenue Service, and Microsoft’s […]
• Zero Personal Income Tax in the US Thus, the primary source of tax income for Saudi Arabia is the taxation of various types of businesses. The authors went on to theorize that the tax system in general and tax rates for both […]
• Opioid Epidemic and Budget Losses in Tax Revenue The authors provide the estimates of the budget losses in tax revenue associated with opioid use disorder. The authors also claim that the investment in the prevention and treatment of substance abuse disorders can mitigate […]
• Snack Tax as an Effective Food Policy This is because the Massachusetts Food Policy Alliance abides in the contents and provisions of the Toronto Food Policy. In conclusion, I strongly believe that effective food policy can impact the abilities of governments to […]
• Border Tax Adjustment and Greenhouse Gas Emissions With regards to this, the short-term effect of the BTAs is that they will create equal competition conditions in the world market, while the long-term one is that the BTAs will contribute to the achievement […]
• Reasons Why Countries Give Credit for Taxes Paid on Foreign Source Income The objective of this paper is to describe foreign tax credit and explain the reasons why countries give a tax credit to non-citizens.
• Tax Money Usage on Military Spending Issue The fact that America won the Cold War and defeated the Soviets is taken as a vindication by the American leaders of the need to continue military spending.
• Obama’s Tax Relief Plan Analysis The following graph outlines the proposed tax cut relief plan in detail and it would be analyzed in terms of the effect that it has had on the economy and it’s bearing on the American […]
• Efficacy of the Taxes Act 2003 This paper critically examines the efficacy of the Taxes Act 2003, passed by former President Bush by cutting personal taxes and depreciation rates, in order to create more incomes and thus increase consumer spending, leading […]
• President Bush’s Tax Cut Policies The impact of the tax cuts on the high-income households, the middle-income households and the low-income households have been assessed. Taylor argues that the tax cut policies of President Bush have minimized the amount of […]
• Accounting for Sales Tax Revenue in Florida State The Florida State Department of Revenue has the responsibility of administering revenue laws of the state to its citizens as well as the laws that are related to the inspection of the books of accounts […]
• Tax Law in Accounting Thus, it is not surprising to see that the higher the income of the individual the higher would be share in taxes. Similarly, difference in net income between financial accounting and tax accounting could be […]
• Approaches of Different Tax Systems The advantage of National sales tax is that it is not a direct tax and accordingly the taxpayers may not feel that as a cut from their income is being made directly.
• Carbon Tax in Norway & Denmark: Economic Analysis In the long term, carbon tax can make the use of alternative energy sources the new norm and set the standard in stone.
• Tax Authority’s Effectiveness and Implications Apply the provisions of tax treaties in a fair and consistent manner; promote the fair sharing of taxing rights in tax treaties and the development of domestic laws; not promote or facilitate tax evasion or […]
• Ecology of Commerce: Green Taxes The Ecology of Commerce is a critical analysis of the way we conduct our business and our society today. This will provide incentives for businesses to produce things in an environmentally sound way, and it […]
• Internal Revenue Service in Tax Administration This is an analytical as well as empirical study with a view to exploring the deficiencies and impediments in the way of effective operation and management of the Internal Revenue Service.
• Lomanno: Tax Law and Court Rulings Report The second fact is that the husband of a petitioner did not have the permission to sign her name to income tax in the years that are discussed and there was also no approval to […]
• The Provision of the Information on Tax Treatments The complexity of this framework might be confusing for people and presuppose some difficulties with the determination of various types of payments that are obliged to do.
• How to Tax the Digitalized Economy As such, the company has to pay fees twice, which results in a significant economic burden, increased prices to compensate for the loss and a general slowing of business growth.
• Property Taxes Concepts Analysis To adjust this indicator, it is necessary to review the market value of the property regularly, which will be the main function of the group of market agents.
• Property Taxes and Assessment System The government should consider not only the current value of the property in the area and state of the evaluated object but also the term of ownership to distribute taxes equitably.
• Sweden’s vs. Ireland’s Tax Policy In this regard, it can be expressed differently, noting that in Sweden, there is no tax on the property of individuals in its classical sense.
• Tax Policies in Sweden and Ireland The tax burden on the economy is more significant in Sweden than in Ireland, and the rules of fiscal laws are more stringent in the Scandinavian country, although its self-regulation is more advanced.
• Microeconomics: Cigarette Taxes and Public Smoking Ban The problem of passive smoking will be minimized when the number of smokers decreases. It is agreeable that the meager incomes of such families will be used to purchase cigarettes.
• The Political Stream: New Tax on Sweetened Beverages We delegate our rights to the government, including the local government of San Francisco, so that they can perform the measures that are beneficial to us.
• Tobin Tax for the United Kingdom and United States The reason is that the commission has put it clear that the financial transaction tax will not only be implemented to financial institutions that are within the FTT region.
• Swobodaville City’s Tax Revenues Most of the tax rates are imposed by either the central government or the local authority. When the income tax rates are set locally, there is a tendency for the authority to offer lower tax […]
• Federal Government’s Tax Spending: Rules and Limits The article called “Federal employees ask taxpayers to buy them personal items” posted on The Washington Examiner news portal by Sarah Westwood discusses the areas of expenditures of the federal employees and the prohibitions concerning […]
• International Tax Havens and Impact on Arizona and World The study will be focusing on examining the impact of international tax havens on Arizona and the world, specifically the international financial market, which in turn has the capacity to affect the agribusiness environment, its […]
• “Tobacco Companies Elude Tax Increase” by Matt Apuzzo In this work, some economic models will be considered in order to understand the intentions of the author of the article “Tobacco Companies Elude Tax Increase” and clear up whether the information presented is reliable […]
• Income Tax Breaks and Housing for the Elderly This policy was formulated in 2002 to cater to the elderly as it had been found that the majority of them suffered from fall-related injuries.
• Corporate Tax Assignment in the UK and the US It is noteworthy that companies-residents of countries that have established income tax treaties with the US are only subjected to taxation “only to the extent the income is attributable to a permanent establishments in the […]
• New Tax Reform of 2017 in the United States The paper consists of two parts: the essence of the reform and its perception by various social and political stakeholders will be summarized, and then the reform will be investigated in the context of the […]
• Deferred Tax Assets and Future Payments Study The author also establishes the significance of the research question, explaining that determining the presence of a strong association between deferred taxes and future tax payments could be used to improve the current financial accounting […]
• The Importance of Tax in Our Life A critical view of the tax reveals that its intention was not to boost health outcomes for the citizens of Cook County, but to help the administration in raising about $1.
• Repealing Soda Tax: Pros and Cons The article titled “Chicago’s Soda Tax is Repealed,” published by The Economist on October 13th, 2017, celebrates the repeal of the infamous soda tax, which received large amounts of criticism from both the soft drink […]
• Republican Tax Rewrite: Helps Some, Hurts Others The purpose of the piece is to explore the consequences of the recent tax rewrite, pushed by the Republicans. An excellent alternative to the government’s actions, in this case, would be to involve the public, […]
• Tax Reform in the United States Furthermore, the adoption of the Consumption Tax as the foundation for the current fiscal system will encourage the residents of the United States to change their buying behavior.
• Corporate Tax Rates and Project Valuation In this paper, the influence of corporate tax rates and the importance of project valuation, cash flows, and risk analysis will be discussed.
• Legal Marijuana Market Analysis and Taxes Impact Consequently, the primary goal of this paper is to understand the impact of taxes on the financial stability of the market for legal marijuana with the help of the law of supply and demand and […]
• Personal Income Tax: Arguments For and Against In addition, there is a liability to a personal income tax and the responsible tax paying entity must compute, file and pay tax as per the rules of the state.
• US Corporate Taxes Improvement and Alternatives The repatriation process will also increase the total US income; since many companies will relocate, back home and their tax revenues will benefit the country.
• American Estate Tax, Laws and Ways of Minimization The fair market value of the estate is adjusted with the amount of related allowable deductions to obtain the value of the net value of the Estate.
• Value-Added Tax in the United Arab Emirates The discovering of the oil sources transformed the UAE to the economically powerful country; however, the other side of the problem is that oil and gas made the UAE dependent from the sources and can […]
• Drug Legalization: Increased Taxes v Health Issues A brief analysis of the problem shows that legalisation of drugs is an efficient and even necessary measure to address the problem.
• UAE Tax Policy Analysis Put back on the blue hat and make recommendations
• Effects of Taxes and Economic Incentives on Business In spite of the wide array of these elements, analysts argue that taxes play the most critical role in influencing the location choices. In this paper, the author will assess the impacts of taxes and […]
• The “Waist Banned” Article – Taxes on Junk Food On the other hand, the article describes the possibility of a failure in the projected effects of taxation on junk foods because of the likelihood of junk food addicts to forego expenditures of important foods […]
• Taxes on Alcohol and Cigarettes as a Healthcare Costs According to the Senate Committee mandated to oversee the department of finance, the cost of managing diseases related to liquor and cigarettes in the next ten years will be over $1.
• The Strategy of Toyota and H&R Tax Service As such, the key to success as well as prolonged existence in the market calls for the organizations to establish a tradition that ensures the development of modern initiatives, training and the application of new […]
• Tax Shelter and Offshore: Control and Investment From this point, the long-term investment can be discussed as the effective tax shelter method to reduce the taxable income and tax payments.
• Liberty Tax Services Company Analysis This essay describes an interview conducted to establish the reasons why the management of this company decided to ignore all norms and jokingly use phrases that seem to belittle the quality of services offered by […]
• Federal Tax Law: Implications of Replacement The integration of the federal tax rate would improve the government’s capacity to ensure equity in the administration of the tax law. Replacing the federal income tax rate would contribute to considerable promotion in the […]
• Increasing Sin Tax for Increasing Costs of Medical Care Should The United States Federal Government increase “sin taxes” on alcohol and tobacco to help pay for the increasing costs of medical care?
• VAT Versus Flat Tax Versus More Progressive Tax On the other hand, progressive tax is the form of tax where tax rate varies with income. In this case, the VAT tax may reduce the level of aggregate demand in the country.
• Need of Tax Cuts
• University Students Should Not Pay Tax
• Taxes and Education: A Cooperation That Went Awry
• Hollywood Taxes for the Film Industry
• Taxes Effects on Goods and Services
• Property Tax Role in a Developing Country
• Tax Law Sources: Substantial Authority and Courts
• Organizational Change Project “Fat Tax” in Denmark
• Effectiveness of Carbon Tax in Environmental Sustainability
• Tax Equity in Countries Economy
• Best Tax Preparation Office in Tampa, Florida
• Mineral Resource Rent Tax Policy
• Using Taxes to Address Traffic Safety Problems in Oman
• Impacts of the Implementation of Australia’s “Carbon Tax”
• Bush Tax Cuts Debate
• Taxes, Capitalism, and Democracy: Karl Marx vs. Plato
• Tax Cuts in Keynesian Economics
• Income Taxation in Canada
• Putting Out the Fires: Will Higher Taxes Reduce the Onset of Youth Smoking?
• State Management of Taxes and Policies
• Inflation Tax – Printing More Money to Cover the War Expenses
• Australian Taxation: Minerals Resource Rent Tax
• Carbon Tax Advantages and Disadvantages in Australia
• The Mineral Resource Rent Tax in Australia
• Fixing Illinois’ Taxation Mess
• Exempted From Paying Taxes: International Students Who Are Not Working
• Self Managed Super Fund: Superannuation and Tax
• Tax Hikes and the 2011 Economic Collapse
• Fraudulent Accounting and Tax Evasion
• Legal and Illegal Tax Shelters
• Roles of Property Tax
• Effect of tax on Vietnamese hangers
• Economic Effects of Tax Reform
• Tax Evasion in Egypt
• Tax Avoidance Legal and Illegal Ways
• The Evaluation of Tax Reform Strategies in the United States
• The raise of Taxes at the United States
• We Should Use Tax Money to Enforce Mandatory Drug Treatments on Drug
• U.S. Corporate Tax Havens
• The Issue of Huge Taxes
• The Internal Revenue Service Uncovers Tax Fraud with a Data Warehouse
• Government Spending and Tax Legislation Signed by the President
• Welfare Expenditure Reduction: Obama’s Federal Worker “Tax”
• Relationship Between Budget Deficits and Tax Cutting
• Tax efficient financial planning
• Fair Tax and Laffer Curve
• The Significance of Lower Taxes to the average Canadian Citizen
• Budgeting in USA: Property Tax
• How tax cuts help revive the economy
• American Tendency of Rising Taxes
• Australian Goods and Services Tax System
• The Fat Tax Concept
• Are Capital Taxes Racing to the Bottom in the European Union?
• Does Firm Heterogeneity Impact the Effectiveness of Carbon Taxes?
• Why Are Property Taxes Important for Local Communities?
• Can Border Carbon Taxes Fit Into the Global Trade Regime?
• How Do Taxes Affect Interstate Migration?
• Who Benefits Most From Property Assessment Taxes?
• Are Consumption Taxes Preferable to Income Taxes for Preventing Macroeconomic Instability?
• Does Social Trust Increase Willingness to Pay Taxes to Improve Public Healthcare?
• Can Green Taxes Save the Environment?
• How Do Tax Policies Affect Individuals and Businesses?
• Why Doesn’t the US Include Sales Tax in Prices?
• Should Euro Area Countries Cut Taxes on Labor or Capital in Order to Boost Their Growth?
• Are Differentiated Carbon Taxes Inefficient?
• How Do Capital Taxes Harm Economic Growth?
• Can Property Taxes Reduce House Price Volatility?
• Would People Rather Pay Taxes or Trade Taxes to Pay for Environmental Goods?
• Are Environmental Taxes Affected by Legislatures’ Ideological Positions?
• How Do Major Local Taxes Affect Private Employment?
• Can Redistributive State Taxes Reduce Inequality?
• Are Small Business Owners More Successful in Avoiding Taxes?
• What Is the Most Important Tax Used at the Local Level?
• Can Taxes Drive Agglomeration While Approaching the Global Economy?
• How Effective Are Environmental Taxes in the Petroleum Industry?
• Are Soft Drink Taxes an Effective Mechanism for Reducing Obesity?
• Should the Government Increase Taxes on Oil to Encourage More Public Transport Use?
• What Are the Ways to Save Income Tax in India?
• How Do the Wealthy Minimize Their Tax Burden in the U.S.?
• Are Taxes Credits Effective in Developing Countries?
• How Do Taxes Affect the Incentive to Invest in New Intangible Assets?
• Could Higher Taxes Increase the Long-Run Demand for Capital?
• The Impact of Taxation on Investment Rates
• Tax Havens: Strategies and Consequences of International Taxation Avoidance
• Evaluation of Profit Shifting in Corporate Taxation
• Use of Tax Incentives in Promoting Adoption of Renewable Energy
• How Tax Policy Affects Small Business Growth and Entrepreneurship
• Tax Compliance and Behavioral Economics
• Wealth Taxation’s Feasibility in Addressing Income Inequality
• Global Efforts to Tax Digital Economy Transactions
• The Laffer Curve and Optimal Tax Rates
• Tax Treaties, Double Taxation, and Taxation Rights Between Countries
• Green Taxation Policies and Environmental Sustainability
• Foreign Direct Investment Inflows and Taxation
• Value-Added Tax and Consumption Taxes: Different Models
• Property Tax in Funding Local Services
• The Challenges of Tax Enforcement in Developing Countries
• Chicago (A-D)
• Chicago (N-B)

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• PRACTICE & PROCEDURES

Practical highlights of recent tax research

• Individual Income Taxation
• Personal Financial Planning
• Tax Planning
• Practice Management & Professional Standards
• Client communications
• IRS Practice & Procedure
• Collections, Liens & Levies
• Employee Benefits

Perhaps more than ever, recent years demonstrate the increasing importance of taxation for both businesses and individuals. This article distills research published in tax and accounting journals of interest to tax practitioners. The first study presents evidence on the importance of training for tax professionals in dealing with contentious client interactions. The next three studies provide insights on taxpayer responses to tax incentives and government efforts to increase tax compliance and awareness. A final study examines how companies adjust their tax planning decisions in response to those of their competitors. Collectively, these studies have been published in The Journal of the American Taxation Association , National Tax Journal ,and Journal of Accounting and Economics.

A recent study in The Journal of the American Taxation Association examines the relationship between tax professionals and their clients when a disagreement occurs due to a controversial tax position. 1 In contrast to the frequently researched subject of auditor - client relationships, tax professional - client interactions are seldom examined. Phase one of the two - phase study surveyed public accounting professionals to gather information about the types of contentious client situations that occur, the persuasion tactics used, and the relationship status between tax professional and client after resolution of the issue. Based on information gathered in phase one, the authors created a second survey to analyze details about the nature of contentious interactions, persuasion tactics used, negotiation training received, and recommendations from survey respondents.

Authors Donna Bobek, Derek Dalton, Amy Hageman, and Robin Radtke sent 5,200 emails to a list of South Carolina CPAs for phase one and 4,260 emails from the same list for the follow - up survey. The 140 respondents averaged over 25 years of experience, with the majority serving as partner or equivalent, and were employed by a variety of firm types and sizes.

Survey results show that the most challenging interactions occurred when a client demanded an overly aggressive position to reduce taxes. Professionals with less experience, and concerned about client retention, felt the most pressure. While most respondents indicated the need for training in the areas of negotiation, persuasion, and interpersonal skills, only 10% of professionals in the study had such a program in their firm.

The authors of the research, titled "An Experiential Investigation of Tax Professionals' Contentious Interactions With Clients," conclude with several recommendations. Firms need to develop formal training and mentoring relationships. Professionals should be clear in their communications with clients and should maintain detailed documentation of contentious conversations. The survey revealed that the most effective tactic to persuade a contentious client is to express concerns over penalty exposure. The authors suggest that less - experienced professionals should seek advice from those with more experience. Finally, the study showed the value of remaining objective and composed throughout all client interactions.

Individual retirement accounts (IRAs) play an important role for U.S. retirement savings. One - third of U.S. households (over 40 million) owned at least one IRA in 2018, and the total asset value of these IRAs was approximately $9.5 trillion, or about 33% of total U.S. retirement assets. Traditional IRAs defer taxation on contributions and gains until funds are withdrawn. To prevent taxpayers from living off of other income and never taking taxable withdrawals, the required minimum distribution (RMD) rules force account holders to begin withdrawing a minimum amount each year, beginning the year after which they reach age 72 (age 70½ if born before July 1, 1949). These distributions are taxed as ordinary income.

The RMD amount varies each year and is based on the IRA account balance and the taxpayer's age. The RMD is about 3.9% of the IRA account balance at age 72 and gradually increases to about 8.8% at age 90. Taxpayers must take RMDs from each IRA account owned, as well as from certain other retirement plans (e.g., 401(k) plans). Penalties for not taking RMDs are substantial — a 50% penalty tax on the undistributed required amount, in addition to the regular income tax that is due.

While tax - deferred IRA accounts are an effective tool to incentivize taxpayers to save for retirement, policymakers must weigh this benefit against the cost of forgone government tax revenues — approximately $17.8 billion in fiscal year 2018. The RMD rules are designed, in part, to ensure the government begins collecting its tax revenues sooner rather than later. But do the RMD rules actually cause taxpayers to withdraw more than they otherwise would? It is important for policymakers to understand how the RMD rules affect taxpayers so they can adjust the rules and help incentivize the desired behavior.

Authors Jacob Mortenson, Heidi Schramm, and Andrew Whitten used administrative tax data collected by the IRS, consisting of 1.8 million IRA holders from 2000 to 2013. They found that the RMD rules are strongly binding. 2 For every age group above 70½ years, distributions are concentrated at the RMD amount. This suggests that a significant portion of taxpayers are withdrawing only the amount required to avoid the penalty and would prefer to withdraw less. Overall, the authors estimate that about 50% of individuals would prefer to withdraw less than their RMD and that this percentage increases with age. For example, the authors estimate that between 60% to 70% of the oldest taxpayers (ages 85-100) would prefer to withdraw less. The authors also found that people tend to close their IRA accounts when they turn 70½ and the RMD rules begin, especially when their account balance is small. This suggests that some IRA holders view the hassle of complying with the RMD rules as outweighing any benefits from their IRA's tax deferral.

Last, the authors examined the effects of a 2009 temporary suspension of the RMD rules, passed by Congress in response to the financial crisis and depressed asset values. Interestingly, they found that about 26% of individuals made a withdrawal in 2009 that closely approximated what their RMD would have otherwise been, even though no distribution was required, and only 35% of those who took RMDs in 2008 suspended them for 2009. The authors discuss that this possibly occurred for several reasons. Taxpayers could have been inattentive to the temporary suspension, thought it was too much trouble to change the RMD for one year, or may have believed the RMD amounts provided reasonable guidance on withdrawals. The study's results on the 2009 temporary suspension are especially informative and timely given that the Coronavirus Aid, Relief, and Economic Security (CARES) Act, P.L. 116 - 136 , waived taxpayer RMDs for 2020 in response to the coronavirus pandemic.

A field experiment conducted with the Colorado Department of Revenue (DOR) investigated the wording on delinquent income tax notices to see if specific variations could affect tax collections. The over - 90 ,000 households analyzed in the study owed more than $85 million in state income tax. Typically, only 34% of taxpayers receiving delinquency notices made full payment by the deadline. Researchers Taylor Cranor, Jacob Goldin, Tatiana Homonoff, and Lindsay Moore conducted the study to examine the change in compliance based on modifications to one sentence in the standard tax delinquency notice. 3

Four tax notice versions were sent randomly to delinquent taxpayers. One version provided greater details about late - payment penalties, stating the specific interest rate and highlighting that the penalty would increase for each month not paid until the "statutory maximum is reached." A second letter discussed penalties, including an incentive to make payment to avoid the interest rate doubling after 30 days. The third delinquency notice stated the interest rate effective for 30 days and included an appeal to social norms, stating that 90% of Colorado taxpayers pay their taxes on time. Finally, the control version, sent by the DOR in prior years, stated that the delinquent taxes included interest and penalties according to state law but indicated nothing specific about further penalties.

Results showed that the notice containing detailed wording about increasing penalties improved compliance by 4.1% compared with the control notice, as measured by the fraction of taxpayers creating a payment plan or making a full payment before the statutory deadline. The notice reminding taxpayers of increasing penalties that omitted specific details other than the avoidance of future interest increases improved compliance by approximately 2%. Finally, the notice appealing to social norms resulted in the same compliance rate as the control/standard notification. The compliance rates across notices were similar at low (under $95), medium ($95 to $433), or high (over $433) balances of tax due. The authors suggest that emphasizing delinquency penalties through relatively minor wording changes could result in increased collection and a reduced need for more extensive tax collection actions.

Numerous tax policies are put in place to help low - income households; however, these policies are only effective in achieving their goals if they are used as intended to benefit qualifying taxpayers. The earned income tax credit (EITC), established in 1975, is a refundable tax credit meant to subsidize low - income working families. The credit amount depends on a household's income, filing status, and number of qualifying children. The credit rises with earned income until it reaches a maximum level and then begins to phase out at higher income levels. For 2019, the maximum credit ranged from $529 for a single taxpayer with no qualifying children, to $6,557 for a married couple with three or more children. The maximum income at which married taxpayers with three or more children could claim an EITC was $55,950, although the credit is quite small ($6) at this income level. In 2016, over 27 million households claimed the EITC; about 20% of all U.S. taxpayers. However, data shows that 20% of eligible households (about 5 million) do not take advantage of the credit.

In an effort to increase taxpayer EITC claims, seven states and one city implemented a variety of laws requiring employers to inform their employees about the EITC, either through mailings, annual notifications, or posted notices in the workplace. Using IRS data from 2000-2014, authors Taylor Cranor, Jacob Goldin, and Sara Kotb examined the effectiveness of the government - mandated taxpayer notifications. 4

Results reveal that while approximately 5 million qualifying U.S. households do not take the credit, a minimal increase (0.3%) occurred in states or jurisdictions that provided notification compared with states that did not notify employees. The study suggests several reasons for the ineffectiveness, including taxpayers who do not use tax software for filing, taxpayers who do not file a return and thus are unaware of the refundable nature of the credit, a failure to read or understand the notifications, and noncompliance by employers. The authors recommend that notifications should focus on the EITC's benefits rather than laws, encourage taxpayers to use tax preparation software, and educate taxpayers about the EITC for childless taxpayers.

Evidence shows that corporate decisions on research and development (R&D), advertising, and capital expenditures are influenced by management's expectations of how their peers will behave. For example, if a firm's competitors are investing in R&D, then firm management may choose to increase or decrease R&D to a comparable level. In this instance, the firm is strategically reacting to its competitors' behavior. Authors Christopher Armstrong, Stephen Glaeser, and John Kepler examined whether strategic behavior also occurs when firms make tax planning decisions. 5 Specifically, does a firm's management adjust its own tax planning decisions in response to their competitors' tax planning decisions?

To examine whether firms exhibit strategic behavior in tax planning decisions, the authors examined two different tax settings and attempted to isolate corporations' strategic reactions to the tax planning choices of their competitors. The first setting is the reduction in corporate tax rates in Ireland, where tax rates decreased from 32% to 12.5% between 1998-2003. The second setting is the staggered adoption by different states of tax policies designed to limit interstate income shifting to Delaware, a state that does not tax income earned from intangible assets.

In both the Irish and Delaware settings, the authors found that a firm's tax planning decisions appear to be influenced by the choices of their competitors. In the Irish setting, firms not directly benefiting from the tax rate decreases made other tax planning choices that lowered their tax liabilities. This suggests that these firms strategically responded to their competitors by changing their own tax planning decisions. Conversely, firms not negatively impacted by the limits on shifting income to Delaware responded by making choices that increased their state taxes. The authors attribute these reactions to firms not wanting to appear more aggressive than their competitors, since this could bring unwanted attention from tax agencies and other stakeholders. The study also found that firms adjust their own tax planning as they learn from the tax planning decisions of their industry competitors.

Overall, the research suggests that policymakers should consider both direct and indirect effects of policy choices on firms' tax planning behavior to avoid underestimating the potential effect on a government's tax revenues.

1 Bobek, Dalton, Hageman, and Radtke, "An Experiential Investigation of Tax Professionals' Contentious Interactions With Clients," 41 - 2 The Journal of the American Taxation Association 1 (Fall 2019).

2 Mortenson, Schramm, and Whitten, "The Effects of Required Minimum Distribution Rules on Withdrawals From Traditional IRAs," 72 - 3 National Tax Journal 507 (September 2019).

3 Cranor, Goldin, Homonoff, and Moore, "Communicating Tax Penalties to Delinquent Taxpayers: Evidence From a Field Experiment," 73 - 2 National Tax Journal 331 (June 2020).

4 Cranor, Goldin, and Kotb, "Does Informing Employees About Tax Benefits Increase Take - Up ? Evidence From EITC Notification Laws," 72 - 2 National Tax Journal 397 (June 2019).

5 Armstrong, Glaeser, and Kepler, "Strategic Reactions in Corporate Tax Planning," 68 - 1 Journal of Accounting and Economics (August 2019).

Recent developments in Sec. 355 spinoffs

The research credit: documenting qualified services, income tax treatment of loyalty point programs, tax court rules cancellation of debt is part of gain realization, listing of reportable transactions under the apa.

This article discusses the history of the deduction of business meal expenses and the new rules under the TCJA and the regulations and provides a framework for documenting and substantiating the deduction.

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174 Tax Research Topics to Write About

Are you looking for interesting tax topics for research? StudyCorgi has collected the most exciting tax research paper topics on corporate and personal income taxes, tax law, and other taxation aspects. Read on to get inspired!

🏆 Best Tax Research Topics

🔎 easy tax research paper topics, 👍 good tax topics for research paper, 🌶️ hot tax topics for presentation, 🎓 most interesting tax topics to write about, 💡 simple taxes essay ideas, ❓ tax research questions.

• High Taxes’ Benefits for Education and Healthcare
• Tax Incentives and Their Benefits to Communities
• Tax Reform as a Solution of Economic Problems
• Fair Trade: Japan – Taxes on Alcoholic Beverages
• The Pink Tax: Inequality Should Be Outlawed
• Amazon Inc.’s Consolidation Process and Tax Benefits
• Combating Recessions with Spending Hikes Rather Than Tax Cuts
• Effect of Soda and Plastic Bag Tax Policies Within modern society, it is crucial to be acknowledged the core principles of the economic theory and its implications on every aspect of daily life.
• Collaboration Agreement: A Partnership for Tax Purposes A collaboration agreement between A Corporation and B Corporation is a partnership for tax purposes under the current regulations.
• A Black Tax Phenomenon: Economic and Social Perspectives A black tax is a phenomenon that makes Black society feel uncomfortable living. Examining the black tax from an economic and social perspective is essential.
• McDonald’s Company: The Flawed Fast Food Tax McDonalds is one of the world’s leading fast food restaurants serving more than 57 million customers daily with branches all over the major cities.
• The Regressive Tax System in Texas Texas’s regressive tax system is unfair to low-income earners as it heavily taxes them compared to high-income earners.
• The Role of Tax System, Tax Reform in Hong Kong The major revenue for Hong Kong has been extremely volatile with the amounts approximated to the nearest billion.
• Tax Information Exchange Agreements and Mutual Legal Assistance Treaties in Kenya The periods in which countries tried to make cash from hosting politically depicted persons, shell banks, or known terrorists’ cash and no questions asked are gone.
• Multijurisdictional Tax Planning Multijurisdictional tax planning has become an integral part of all financial matters in the trading industry.
• State vs. Federal Taxes: Which Must Be Abolished The purpose of this paper is to examine the unique benefits of federal and state taxes and propose a new model whereby one of the two is abolished.
• Softron Tax Company’s Segmentation Issues The main issue identified for Softron Tax is low awareness and the need to establish a strong customer base in Ottawa; the issue is directly associated with segmentation.
• Fat Taxes in the US The paper defends the position that the levies are a practical means through which cases of obesity can be significantly reduced in countries such as America.
• Oil and Energy Companies in the US: The Windfall Profits Tax Although a windfall gains tax would not alter the demand for oil, it may make it more difficult for companies to recoup the costs of new production.
• Tax Research: A Like-Kind Exchange According to US tax law, a like-kind exchange is a single transaction that permits the sale of one asset and the purchase of a different replacement asset.
• Tax Reforms From a Judeo-Christian Perspective Tax is a primary method used by most governmental organizations to collect revenue. Tax cuts are the depletion and changes made to taxes paid by citizens, saving taxpayers money.
• Tax Policy on Cryptocurrencies Despite the viability of cryptocurrency for future business stability, the tax policy imposed on it will continue to hinder its vast adoption in the market.
• Implementation of Environmental Tax and Related Economic Instruments It is disadvantageous for the government to control the road, making the people pay double toll fees such as those involved in the construction and maintenance.
• Tax Issues Relating to Multinational Corporations in America The paper examines tax issues related to multinational partnerships in America provides an analysis of the facts and applicable tax laws and how they affect the activities.
• Gasoline Consumption and Tax Effects Consumers respond to gasoline tax increases like changes in gasoline prices, which usually result in a reduction in gasoline consumption.
• Setup of Minimum or Base Federal Tax Rate The paper considers the possibility of creating a minimum or base federal tax rate for all taxpayers, and illustrates the approach for different income levels.
• 1031 Exchanges in the New Tax Environment Investors and business people have the opportunity to benefit from the deferred taxation of exchange by section 1031 of the tax code during transactions.
• The Best Tax System in Personal Opinion Taxation primarily imposes mandatory levies on entities and individuals through countries’ governments globally.
• Tax Inequality in America While the American tax model is intended to remain progressive, little gains have been recorded so far since the level of tax inequality has remained the same over the years.
• Landline Service Taxes and Impact on Markets Governments have imposed high tax rates on landline usage. The essay discusses why landlines are heavily taxed and their impact on the markets.
• Earmarking Taxes for Improving the Health Sector This paper aims to examine policies regarding earmarking taxes on luxury goods, such as oil and tobacco, in favor of healthcare improvements.
• Aspects of Obama’s Tax Reforms This essay discusses the taxation policies proposed during the Obamas administration, their implementation, and an evaluation of the policies’ achievements.
• Cutting Taxes, Increasing Tax Revenue, and Fiscal Policy This annotated bibliography reviews three articles devoted to three different topics: cutting taxes, increasing tax revenue, and fiscal policy.
• Raising Taxes: Is It Really Necessary? An increase in taxes on the number of individuals is not a compulsory measure but only one of the options for solving the country’s financial problems.
• Tax Use and Budget Financial Plan of New York City The cost of living is equally high, with dirty subways, underfunding public schools, and high numbers of homeless people, beating the logic of such high taxes.
• Tax Law Reforms and Individual Tax Burden Two tax reforms that were discussed in the podcast by AICPA are the reduction in corporate tax rates and qualified business income deductions.
• Taxes Analysis in the State of Arizona Arizona’s state income tax is 2% of an individual income based on the payroll statement, while Arizona’s sales tax is 8.6% of the total amount of goods purchased.
• Human Resource Management at Vigo County Tax and Municipal Services Office Compensation and benefits administration should be considered by the HRM in Vigo County Tax & Municipal Services Office, as the information clerks are not motivated enough.
• Tax Research Problem Parent Corporation The parent corporation must raise its ownership to eighty percent for it to qualify for the non-recognition requirement before the full liquidation of the subsidiary corporation.
• Aspects of Corporation Tax The paper discusses taxes. They normally decrease the amount of wage the employees take home. In most situations the taxation effects are evident.
• Source Income and Foreign Tax Credits All passive incomes are taxed at a flat rate of 30 percent and neither deductions nor exemptions are allowed on the income.
• The Value Added Tax in the United Kingdom In the United Kingdom, value added tax is the main source of the government revenue. The value added tax finances the largest fraction of the government spending.
• Tax Model in Hong Kong Tax Reform The Hong Kong tax system provides practical evidence for developed country`s tax legislation. Hong Kong does not impose a tax on the general income tax nor does its taxation rates.
• Systems of Hong Kong Tax Reform The purpose of taxation can be summarized as very straightforward and understandable, for a good performance of a state.
• International Tax Treaties for Multinational Firms Companies engage in business to make profits after which they either reinvest back into the company to expand the company.
• Contemporary Taxation Issue: Green Tax System The paper debates the objectives of environmental taxes, assesses the arguments on a green tax shift, and examines the approach the UK has adopted in the past two decades.
• Obamacare’s Impacts on Taxes The Obamacare insurance scheme is meant to ensure that even the low-income families in the United States of America can secure a health insurance plan.
• Proposed Tax on Sugary Beverages A recent debate concerning the proposal of Tax on Sugary Beverages has created a huge controversy and divided opinion.
• Is the United States Earned Income Tax Credit Fair? The United States Earned Income Tax Credit (EITC) refers to a government initiative that aims to improve the financial stability of citizens by giving tax refunds to citizens.
• Tax Research Problem of Selling Rare Coins According to the definition advanced by IRC, capital assets include assets that are held by the taxpayer either for personal or business use.
• S-Corporations and C-Corporations Transition and Taxes After transiting from a C-corp to an S-corp the S-corp might find itself in tax consequences from earning and also profits that have accumulated from the time of regular taxation.
• Cigarette Tax Policy and Health Care The purpose of this paper is to discuss the health and financial effects of a proposed policy to increase the excise tax on cigarettes.
• Tax Issues Affecting Non-US Citizens The purpose of the research paper will be to look at taxation issues that affect non-US citizens in the country.
• Tax Research Problem: Determination of Taxable Income This document examines the facts, issues, and authorities involved in determining taxable income in situations where property improvements are being made.
• Tax Research Problem of Espionage Fees Mr. Towers is liable for failing to pay tax for the one million he withdrew from the account provided by the Soviet Union.
• Tax Planning for Executive Compensation The efficiency of executive compensation for shareholders is something that boards of directors and companies strive to achieve by maximizing their tax deductibility.
• The Sources of Tax Revenue in the US From an economic perspective, taxes fall on the one who caters to their burden, be it an establishment such as a business or consumers of manufactured goods.
• Towards a Successful Personal Income Tax System in Hong Kong It is the purpose of this paper to critically evaluate how a successful personal income tax system can be implemented in Hong Kong.
• Hong Kong’s Tax System Any country will adopt a particular tax system as a way of solving most of the social and economic problems faced by the nation.
• Personal Income Tax in Hong Kong and China This paper assesses the salary taxes in Hong Kong in relation to those in the US giving a close analysis to the willingness of the respective citizens to pay up for the taxes.
• Tax System for Decrease of Cigarette Consumption This paper seeks to determine the effectiveness of the taxation system in controlling cigarette consumption behaviors through an economic analysis.
• Tax Research Memo and Calculations This paper can confidently say that since the financial institution bought this annuity from Barry at a discount, the proceeds they would get from this annuity until maturity.
• The US Estate Tax Reform The controversy around the estate tax reflects the conflict between individual property rights and democratic notions of equality.
• Tax Forecasting for the Republic of Vardar This paper seeks to revise a tax collection in the Republic of Vadar, make recommendations and build the forecast.
• CPA Firm: Outsourcing the Basic Tax Revenues Outsourcing the company using basic tax returns affects the effectiveness and efficiency of the company, since the prices of services raise and increase income and investments.
• Tax Cuts and the Economy Even though tax cut draws a lot of arguments for and against them, the tax cut could be really influential in the recovery process of the economy.
• Walmart Organizational Specifications: Increasing Taxes and Lack of Proper Treatment for Employees The essay describes the organizational problems of Walmart company, such as increased taxes on the products and firing the employees without any pension.
• Political Science: Tax Cuts in America: Are They Good? Americans argue about the increases in taxes. Some believe that tax cuts to all income brackets help to stimulate economic growth.
• Income Tax versus National Sales Tax The question of the best kind of taxation system favorable for use has raised great concerns to many people and governments.
• US Tax System: Deferred Compensation Definition The concept of deferred compensation is an essential maneuver in order to alter the tax value. Despite the ongoing theoretical synthesis of various aspects of taxation, there is no specific concept.
• Sugary Drink Tax as a Public Health Policy This paper concentrates on the initial stage of the initiation of the tax on sugary drinks and the part played by a nursing professional in the process.
• Tax Reform: Corporate Tax Reduction and Its Consequences The paper is aimed to discuss the reduction of corporate tax, and the role of the state in corporate relations.
• Fiscal Policy: Federal Investment and Taxes The main instruments of fiscal policy are the revenues and expenditures of the state budget, which are taxes and government spending.
• How Taxes Affect Deadweight Loss? Deadweight loss is the loss in social surplus that occurs when a market produces an inefficient quantity. Deadweight loss appears in case demand and supply are unbalanced.
• Tax Benefits and Social Security Welfare economics lays significance on how the health of citizens contributes to economic growth and development.
• Carbon Tax Role in Enhancing Environmental Sustainability Environmental sustainability involves making decisions and engaging in activities aimed at protecting nature. Emphasis is placed on preserving the earth’s capability to support life.
• “Alberta Should Tax Its Way Out of the Hole” by Lamphier Lamphier’s “Alberta Should Tax its Way out of the Hole” offers suggestions on how to deal with the Canadian province of Alberta’s revenue deficit.
• The US Highway Trust Fund and Federal Fuel Tax The current paper provides an overview of the US Highway Trust Fund’s existing issues and identifies several solutions that may address the problem.
• Tax Incentives Functions and Application The paper discusses probable approaches for the application and utilization of the tax incentives to enhance the social and economic condition of the community.
• Economics: Carbon Tax vs. Cap-and-Trade System The carbon tax discourages the usage of environmentally hazardous vehicles. Cap-and-trade system involves a smooth transition from one type of energy production to another.
• Carbon Tax and Cap-and-Trade System The problem of carbon emission into the atmosphere is highly associated with the greenhouse effect that has become a paradox in the world’s environmental economics.
• Taxes in Australian Gambling Industry The increase in taxes in the gambling industry in Australia cannot directly respond to the problem of gambling costs as well as to many social and moral issues.
• Australian Tax Office’s Transformation Program The Australian Tax Office initiated a 10-year transformation program that was aimed at overhauling its IT platform to enhance its ability to serve its clientele in the year 2000.
• Accofirm Bookkeeping and Tax Compliance Services This report focuses on how the company to be established will help small and medium-sized firms tackle issues from bookkeeping, financial management, auditing, and tax compliance.
• Inflation and Capital Gains Taxes in a Small Open Economy
• International Experiences With Securities Transaction Taxes
• Income Taxes and Dividend Policy
• Corporate Taxes, Strategic Default, and the Cost of Debt
• Debt Policy, Corporate Taxes, and Discount Rates
• Culture and Taxes: Towards Identifying Tax Competition
• Direct and Indirect Taxes in India
• Integrating Business and Personal Income Taxes
• Interdependent Behavior and the Effect of Taxes
• Europe`S New Border Taxes
• Effective Property Taxes and Tax Capitalization
• Corporate Leverage and Taxes in the U.S. Economy
• Flat Taxes and Effective Tax Planning
• Demography and the Composition of Taxes: Evidence From International Panel Data
• Economic Development: Raising Revenues Without Increasing Taxes
• Disability, Taxes, Transfers, and the Economic Well-being of Women
• Energy Taxes and Aggregate Economic Activity
• Federal Taxes Are Used to Fund the Government
• Customs Unions and Domestic Taxes
• Environmental Taxes and Industry Monopolization
• Deferred Taxes, Earnings Management, and Corporate Governance: Malaysian Evidence
• Inflation, Taxes, and the Durability of Capital
• Estate Taxes, Consumption Externalities, and Altruism
• Labor Taxes, Productivity and Tax Competition
• Company Dividends and Taxes in the UK
• Inflation, Taxes, and Interest Rates
• Income Taxes and Urban Spatial Structure
• Domestic Taxes and the External Debt Laffer Curve
• Interest Rates, Income Taxes, and Anticipated Inflation
• Income Taxes and the Composition of Pay
• Insurance and Corrective Taxes in the Health Care Market
• Business Cycles With Distorting Taxes and Disaggregated Capital Markets
• Liquidity, Taxes, and Short-term Treasury Yields
• Inflation, Taxes, and the Composition of Business Investment
• Comparing Progressive and Regressive Taxes
• Deferred Taxes and Bond Ratings: A Canadian Case
• Fiscal Federalism and Optimal Income Taxes
• Interest Rates, Taxes, and Corporate Financial Policies
• Fiscal Competition Over Taxes and Public Inputs
• Inflation, Income Taxes, and Owner-occupied Housing
• Aging, Taxes, and Pensions in Switzerland
• Income Taxes, Sorting, and the Costs of Housing
• House Prices and Local Taxes in the UK
• Environmental Taxes and the Double Dividend
• Government Deficits, Distortionary Taxes, and the Current Account
• Estate and Gift Taxes and Incentives for Inter Vivos Giving in the US
• Globalization and the Mix of Wage and Profit Taxes
• Income Taxes and Entrepreneur’ Use of Labor
• Energy Taxes and Greenhouse Gas Emissions in Australia
• Fiscal Federalism Spending and Taxes
• Capital Income Taxes and the Benefit of Price Stability
• Financial Activities Taxes, Bank Levies and Systemic Risk
• Corporate Taxes, Leverage, and Business Cycles
• Government Spending, Taxes, and Economic Growth
• Government Revenue Sources Are Taxes and Borrowing Money
• Contribution Ceilings and the Incidence of Payroll Taxes
• Income Taxes, Property Values, and Migration
• Deferred Taxes and Cost of Debt: Evidence From Japan
• Inflation, Taxes, and the Public Debt
• Marginal Taxes and the Asset Portfolios of Swedish Households
• Have State and Local Taxes Contributed to the South’s Economic Rise?
• Are Progressive Income Taxes Stabilizing?
• Should Rich People Pay More Taxes Than Poor People?
• Are Consumption Taxes Really Better Than Income Taxes?
• How Different Are Income and Consumption Taxes?
• Would Cutting Payroll Taxes on the Unskilled Have a Significant Effect on Unemployment?
• Can Capital Income Taxes Survive in Open Economies?
• Are Canadian Provincial Tax Systems Becoming More Regressive?
• Why Didn’t the Tax Reform Act of 1986 Raise Corporate Taxes?
• Can Fat Taxes and Package Size Restrictions Stimulate Healthy Food Choices?
• Are High Taxes Restricting Indiana’s Growth?
• How Effective Are Emissions Taxes in an Open Economy?
• Can Green Car Taxes Restore Efficiency?
• Are Corporate Tax Burdens Racing to the Bottom in the European Union?
• Can Increasing Taxes Reduce the Budget Deficit?
• Should the Government Increase Taxes for Companies That Are Heavy Polluters?
• Are Corporate Tax Reductions Real Benefits Under Imputation Systems?
• How Does State Ownership Affect Optimal Export Taxes?
• Can Taxes Stabilize the Economy in the Presence of Consumption Externalities?
• Are Current Tax and Spending Regimes Sustainable in Developing Asia?
• Does Business Development Raise Taxes?
• What Advantages Might Indirect Taxes Have Over Direct Taxes?
• Are Family Firms More Tax Aggressive Than Non-family Firms?
• Does Paying Taxes Improve the Quality of Governance?
• Are Local Tax Rates Strategic Complements or Strategic Substitutes?
• What Are the Major Arguments for and Against Cutting Taxes?
• Did Tax Policies Mitigate US Business Cycles?
• Are Multinational Corporate Tax Rules as Important as Tax Rates?
• Why Should Property Taxes Be Lowered for Farmers?
• Does Culture Influence Tax Morale?

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This page is dedicated to IMF capacity development, research, and data related to tax policy issues.

The IMF’s tax policy program supports countries in their consideration of how to raise revenue in support of their spending needs, and how to structure their tax and revenue system to balance key objectives including efficiency and equity, as well as issues such as the impact of taxes on incentives to invest, work, and save.

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Anglophone/Lusophone Africa, Asia, Pacific, and Western Hemisphere

Thomas Baunsgaard

Deputy Division Chief, Tax Policy Division 2

Artur Swistak

Core topics, personal income and wealth, business income and assets, consumption.

• Sector Specific Taxes

Tax Policy and Institution Building

• Tax transparency

Current Issues

Digitalization, international tax.

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Suggested Starter Resources & Training

International Corporate Tax Reform

The publication International Corporate Tax Reform discusses challenges facing the current international corporate income tax system and the potential solutions.

Tax policy, climate change and energy transition

Fiscal Policies for Paris Climate Strategies: This paper discusses the role of, and provides practical country-level guidance on, fiscal policies for implementing climate strategies.

Excise taxation on unhealthy food

The paper How to Apply Excise Taxes to Fight Obesity examines whether and how excise taxes should be used to combat obesity.

International revenue patterns and trends

The World Revenue Longitudinal Data (WoRLD) database is a compilation of government tax and non-tax revenue data.

Tax treaties and developing countries

The Platform for Collaboration on Tax has recently published a Toolkit on Tax Treaty Negotiation, which examines treaty policy, model treaties and the negotiation of treaties.

Personal Income Taxation

The paper Progress of the Personal Income Tax in Emerging and Developing Countries examines the use of personal income taxes in developing countries and their role in revenue mobilization.

This section covers income taxation of individuals, covering issues such as the taxation of labor income and wealth.

Individual taxation is a core tax base for many countries, and the design of personal income taxes directly affects how people work, save, and invest. This topic includes resources on income taxes, wealth taxes, capital gains as well as analysis on distributional issues, equity, and how individual behavior responds to these taxes (e.g., elasticity of labor supply).

NEW Technical Note

How to Tax Wealth

Working Paper

Personal Income Taxes in the Middle East and North Africa: Prospects and Possibilities

Labor Taxation in the Western Balkan: Looking Back and Forward

Distributional Effects of Tax Reforms in Japan

Measuring the Redistributive Capacity of Tax Policies

Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers

Personal Income Tax Progressivity: Trends and Implications

Are Elasticities of Taxable Income Rising?

Pandemic and Progressivity

NEW External Publication

Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway

NEW Selected Issues Paper

Options to Strengthen the Social Safety Net in Japan: Japan

Personal Income Tax Has Untapped Potential in Poorer Countries

External Publication

Pandemic and progressivity

Declining Tax Progressivity: Are We Becoming More Sensitive to Changes in Income Tax Rates?

Income Tax Progressivity: Trends and Implications

Staff Report

Tax Policy, Leverage and Macroeconomic Stability

This section provides information and resources on the taxation of business income and business assets.

Key taxes include corporate income taxes and taxes on capital gains. This section also includes taxation of business entities such as partnerships. It links closely to the international taxation topic given the importance of multinational enterprises in business. Sector-specific resources are also provided under the Sector Specific Taxes section.

Corporate Income Taxes under Pressure

Country Report

Ukraine : Technical Assistance Report-Distributed Profit Tax; Voluntary Disclosure of Assets; and BEPs Implementation

NEW High-Level Summary

Angola: Modernization of Income Taxation

Drivers of Corporate Cash Holdings in Japan: Japan

Departmental Paper

Taxing Multinationals in Europe

Policy Paper

Corporate Taxation in the Global Economy

Spillovers in International Corporate Taxation

External Publications

Exploring Residual Profit Allocation

UK Accelerated Depreciation Policy in an International Context

At a Cost: The Real Effects of Transfer Pricing Regulations

Curbing corporate debt bias: Do limitations to interest deductibility work?

Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence

Evaluating the effects of ACE systems on multinational debt financing and investment

Policy Forum: Effective Tax Rates for Multinationals -- The Role of Tax Incentives and Tax Planning

An Assessment of Global Formula Apportionment

Policy Forum: International Effects of the 2017 US Tax Reform—A View from the Front Line

Capital Income Tax Reform Options in Denmark

A destination-based allowance for corporate equity

Revenue Implications of Destination-Based Cash-Flow Taxation

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots

Tax Spillovers from US Corporate Income Tax Reform

NEW Working Paper

Designing a Presumptive Income Tax Based on Turnover in Countries with Large Informal Sectors

Excess Profit Taxes: Historical Perspective and Contemporary Relevance

Home or Away? Profit Shifting with Territorial Taxation

A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation

Curbing Corporate Debt Bias: Do Limitations to Interest Deductibility Work?

Tec(h)tonic Shifts: Taxing the “Digital Economy”

Financial Sector Debt Bias

At A Cost: the Real Effects of Transfer Pricing Regulations

The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States

Pareto-Improving Minimum Corporate Taxation

A Destination-Based Allowance for Corporate Equity

Global Firms, National Corporate Taxes: An Evolution of Incompatibility

Tax Elasticity Estimates for Capital Stocks in Canada

This section provides information and resources on taxes imposed on consumption.

Key taxes include excises, customs duties and VAT/GST systems. It also includes papers on excises, which many countries impose on goods such as fuel, tobacco, alcoholic beverages, as well as taxes imposed to influence health objectives.

NEW How-to-Note

How To Design Excise Taxes on Alcoholic Beverages

VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence

How to Apply Excise Taxes to Fight Obesity

Country report

Iraq—Technical Assistance Report-Customs Valuation, Rules of Origin and Tariff Classification of Goods

Fiscal Fitness: The Move to Use Taxes to Induce Healthier Behavior has its Limits

Varieties of VAT pass through

How to Manage Value-Added Tax Refunds

Dining and Wining During the Pandemic? A Quasi-Experiment on Tax Cuts and Consumer Spending in Lithuania

Value Added Tax in the Extractive Industries

Encouraging Formal Invoicing and Reducing the VAT Impact on Low-Income individuals

How-to-Note

How to Design and Enforce Tobacco Excises

Estimating VAT Pass Through

The Optimal Turnover Threshold and Tax Rate for SMEs

VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence

Sector-Specific Taxes

This section provides information and resources on tax issues that are specific to particular sectors of the economy.

The following sectors are included below: i) financial sector recourses on the taxation of financial institutions such as banks; ii) non-renewable and renewable natural resources covering natural resource taxation, including the mix of fiscal instruments; and iii) telecommunications resources on the taxation of telecommunications companies and related issues.

NEW IMF Blog

Crypto Poses Significant Tax Problems—and They Could Get Worse

NEW Podcast

Ruud De Mooij on Taxing Crypto

International taxation and the Extractive Industries

Taxing Cryptocurrencies

International Tax and Public Finance: Security Transaction Taxes: Issues and Evidence

The Effect of a Low-rate Transaction Tax on a Highly Liquid Market

The Taxation of Petroleum and Minerals: Principles, Problems, and Practice

Fiscal Stabilization in Oil and Gas Contracts: Evidence and Implications

Financial Sector Taxation: The IMF's Report to the G-20 and Background Material

Technical Note

Fiscal Analysis of Resource Industries (FARI Methodology)

Equity and Efficiency Effects of Land Value Taxation

Disposal is Not Free: Fiscal Instruments to Internalize the Environmental Costs of Solid Waste

How Should Shale Gas Extraction Be Taxed?

Progressive Taxation of Extractive Resources as Second-Best Optimal Policy

Natural-Resource-Taxation-in-Mexico-Some-Considerations

Taxing Telecommunications in Developing Counties

This section provides resources on the institutions that are necessary for well-functioning tax systems.

This section provides information on key institution building issues such as the role of political institutions, the role of tax policy units, and the analysis of tax effort.

Board Papers

Board Paper

Enhancing the Effectiveness of External Support in Building Tax Capacity in Developing Countries

Countries Can Tap Tax Potential to Finance Development Goals

Tax Effort of Developing Countries: An Alternative Measure

Tax Penalties in SME Tax Compliance

Evaluation of Tax Expenditures in Developing Countries

How Effective are Fiscal Incentives in R&D-Intensive Sectors?

Revisiting the Narrative Approach of Estimating Tax Multipliers

Italy: Toward a Growth-Friendly Fiscal Reform

New Staff Discussion Note

Building Tax Capacity in Developing Countries

How to Evaluate Tax Expenditures

How to Design Tax Policy in Fragile Countries

How to Establish a Tax Policy Unit

Tax Expenditures Accounts and their use in Fiscal Management: A Guide for Developing Countries

Voluntary Disclosure Programs - Design, Principles, and Implementation Considerations

Is the WTO a World Tax Organization? A Primer on WTO Rules for Tax Policymakers

Staff Reports

NEW Country Report

Republic of Armenia: Review of Tax Expenditures

Electoral Cycles in Tax Reforms

Tax Distortions from Inflation: What are They? How to Deal with Them?

Cross-Country Evidence on the Revenue Impact of Tax Reforms

Does a Wealth Tax Improve Equality of Opportunity? Evidence from Norway

Understanding Countries' Tax Effort

Issues in International taxation and the Role of the IMF

Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-Employed Taxpayers

Unpleasant Surprises? Elections and Tax News Shocks

Tax Policy and Inclusive Growth

Tax Buoyancy in OECD Countries

A Deep Dive into Tax Buoyancy: Comparing Estimation Techniques in a Large Heterogeneous Panel

Political Institutions, State Building, and Tax Capacity: Crossing the Tipping Point

Tax Capacity and Growth: Is There a Tipping Point?

Tax Transparency

This section provides resources on how countries can foster greater transparency in their tax systems.

This section includes resources on tax transparency, including the IMF’s Fiscal Transparency Code. This Code includes initiatives to foster transparency in the payment and management of resource revenues.

Fiscal Transparency Handbook

Fiscal Transparancy Initiative: Integration of Natural Resource Management Issues

Tax policy needs to be responsive to the changing demands of our environment and needs to adapt as the world changes. To maintain currency and relevance, the IMF tax policy program is supported by analytical work to address current issues such as international taxation, the COVID crisis, gender equality and digitalization.

This section contains documents on the tax policy issues that may require consideration in response to the economic impact of the COVID-19 pandemic.

This section includes resources on topical tax issues that arose as the result of the COVID-19 pandemic. These topics include the challenges of revenue forecasting tax revenues, the use of temporary investment incentives to support growth, natural resource taxation issues, and ensuring tax policy settings foster inclusive growth after the pandemic.

Special Series on COVID-19

Challenges in Forecasting Tax Revenue

Tax Issues: An Overview

COVID Note - Tax Policy for Inclusive Growth After the Pandemic

Covid-19 Recovery Contributions

NEW Special Series on COVID-19

Revenue Mobilization in Sub-Saharan Africa during the Pandemic

Temporary Investment Incentives

Natural Resource Fiscal Regimes: Tax Policy Response to Covid-19 Pandemic

This section provides resources on the tax aspects of the digitalization of economies.

This section includes resources and studies into the new tax challenges raised by digitalization and how existing rules can be perceived as unfair. Highly‑digitalized businesses have a large base of customers that generate value, but where they have no physical presence, which creates difficulties in determining where profits should be taxed.

Harnessing GovTech to Tax Smarter and Spend Smarter

NEW Fintech Note

Taxing Stablecoins

Digital Revolutions in Public Finance

Firm-level Digitalization and Resilience to Shocks: Role of Fiscal Policy

Finance and Development: Public Finance Goes Digital

Sharing the Burden

Digitalization and Taxation in Asia

Taxation and the Peer-to-Peer Economy

This section provides resources on cross-border taxation issues.

This section illustrates our contribution to the global debate on modernizing the international taxation system, including identifying and quantifying problems with the existing architecture such as tax avoidance through profit shifting, as well as tax treaties.

Tax Avoidance in Sub-Saharan Africa’s Mining Sector

Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment

International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom

Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom

Policy Forum: International Effects of the 2017 US Tax Reform-A View from the Front Line

Tax Spillovers from Us Corporate Income Tax Reform

Spillovers in International Corporate Taxation Policy

Publications

Publication

Fiscal Policy from Pandemic to War, Chapter 2: Coordinating Taxation Across Borders

New Country Report

Guatemala: Technical Assistance Report-International Taxation Challenges and Options

Technical Notes

A Destination-based Allowance for Corporate Equity

Territorial vs. Worldwide Corporate Taxation: Implications for Developing Countries

International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax

Coming Clean on Your Taxes

Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing

Is There Money on the Table? Evidence on the Magnitude of Profit Shifting in the Extractive Industries

Base Erosion, Profit Shifting and Developing Countries

The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa

Hidden Treasure - The Impact of Automatic Exchange of Information on Cross-Border Tax Evasion

International Taxation and Luxembourg’s Economy

The Impact of Profit Shifting on Economic Activity and Tax Competition

At A Cost: The Real Effects of Thin Capitalization Rules

How Does Profit Shifting Affect the Balance of Payments?

Coordinating on Corporate and Personal Income Taxation

This section provides resources focusing on the impact of tax instruments on women.

This section includes documents and analysis on how tax instruments affect women’s welfare, their incentives to work, and their economic participation.

Gendered Taxes: The Interaction of Tax Policy with Gender Equality

Analytical Corners 11: The Interaction of Tax Policy with Gender Equality

This section includes resources on the tax policy elements of inequality.

Excessive income inequality is detrimental to macroeconomic stability and economic growth. This section provides resources on tax policy issues relating to inequality and how tax systems can consider inequality in policy design.

Inequality and Fiscal Policy

This section contains resources on the role of taxation in reducing the rate of carbon emissions and encouraging actions to adapt.

This section contains resources and analysis to assist countries in managing the difficult task of reducing carbon emissions and adapting to change. Tax policy can be a key driver of change in energy usage by changing relative prices and taxing unwanted carbon pollution.

New Selected Issues Paper

The Financial Impact of Carbon Taxation on Corporates: Japan

Assessing Recent Climate Policy Initiatives in the Netherlands

Fiscal Policy Options to Accelerate Emissions Reductions in Belgium

Further Delaying Climate Policies Will Hurt Economic Growth

Coordinating on International Carbon Pricing

The Distributional Impact of a Carbon Tax in Asia and the Pacific

Getting Energy Prices Right - From Principle to Practice (Chapter 1)

Fiscal Policies for Paris Climate Strategies—from Principle to Practice

Getting Energy Prices Right: From Principle to Practice

Implementing a US Carbon Tax

Energy Tax and Regulatory Policy in Europe: Reform Priorities

"Reflections on the International Coordination of Carbon Pricing", In P. Cramton, D. MacKay, A. Ockenfels, and S. Stoft (eds.), Global Carbon Pricing: The Path to Climate Cooperation. MIT Press, Cambridge

Energy Price Reform: Lessons for Policymakers

Tax Coordination Can Lead to a Fairer, Greener Global Economy

New Publication

Cryptocarbon: How Much Is the Corrective Tax?

Implementing the United States’ Domestic and International Climate Mitigation Goals: A Supportive Fiscal Policy Approach

Increasing Carbon Pricing in the EU: Evaluating the Options

How Should Countries Price fossil Fuels?

Staff Discussion Note

After Paris: Fiscal Macroeconomic and Financial Aspects of Global Warming

How Much Carbon Pricing is in Countries' Own Interests? The Critical Role of Co-Benefits

How Large Are Global Energy Subsidies?

Carbon Taxation for International Maritime Fuels: Assessing the Options

Mitigation Policies for the Paris Agreement: An Assessment for G20 Countries

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Publications about Tax Policy

Waterfront contribution: a new finance paradigm for cleanup of contaminated sediments.

Larry A. Rosenthal , Philip Spadaro

Working Paper (November 2018)

Contaminated sediments pose significant ecological and health threats in ports and harbors around the world. Yet there is surprisingly little progress towards cleanup in most countries. The U.S. Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA or Superfund law) facilitates cleanup projects but they often suffer lengthy delays nonetheless. Participants debate relative responsibility over cost shares. Project finance is often insufficient, in part because resources are diverted by adversarial legalism (Spadaro and Rosenthal 2003, Kagan 2001).

Technologies of sediment remediation (e.g., precision dredging, engineered cap placement, natural attenuation) can now address even the most significant contamination. These innovations allow increasing economies of operation and simplification of remediation design. Applying these technologies in risk-based proportions has produced significant successes, but far too few given the enormity of the challenge worldwide. Without innovations in funding, improved project coordination, and coherent waterfront planning, greater progress will remain difficult to achieve.

We analyze relationships between waterway cleanup of contaminated sediments and waterfront redevelopment. Using examples from North America, we evaluate possible changes in funding paradigms that, if implemented, could accelerate reclamation and remediation. We question the efficacy of the 100-percent-polluter-pays model currently employed in cleanups under the Superfund program and state-equivalent models. Despite its compensatory logic, polluter-pays has difficulty securing polluters’ participation and attributing proportions of contamination to original sources.

Further, historic polluters often lack roots in the present-day community, aiming primarily to minimize their financial exposure. By contrast, longer-term interests in waterways and on the waterfront—e.g. municipal governments, port authorities, and community organizations—can play leadership roles via planning, development regulation, and uplands remediation. Though these entities ought bear no more than their fair share of the costs, they should help coordinate the process whenever possible, given their naturally occurring stakes in cleanup and revitalization.

We propose new roles for cleanup authorities and new structures in project-finance. Tax-increment investment and other approaches can salvage public value and limit windfalls for speculators. Better funding and planning methods enhance local control over these projects and their outcomes. Importantly, new approaches can reduce levels of community displacement, as property values rise when cleanup succeeds.

Without such coordination of waterway-waterfront cleanup and redevelopment in the public interest, significant opportunities are lost. Through enlightened practices, perhaps spurred by positive regulation and negotiated solutions emphasizing local constituencies, greater numbers of effective cleanup projects providing meaningful community benefits become possible.

Keywords: Redevelopment, Municipality, Port Authority, Superfund, Funding

This paper will be presented at the WODCON XXII meetings in Shanghai, China in April of 2019. 

Ideas and Innovations: Which should be subsidized?

Working Paper (January 2011)

The Bayh-Dole Act allows universities to commercialize their research. University laboratories therefore have two sources of funds: direct grants from the government and funds from commercialization. In addition to giving direct subsidies to university laboratories, the government also subsidizes the commercial sector, for example, through tax credits. Subsidies to commerce contribute indirectly to the university's research budget, because they increase the prot from commercialization. This paper investigates the optimal mix of direct and indirect subsidies to the university, in a context where the role of university research is to turn up \ideas" for commercial investments, and the role of commerce is to turn the ideas into innovations. It also asks whether there is an argument for protecting \ideas" as well as commercializations, as is authorized by the Bayh-Dole Act.

Cap-and-Trade, Emissions Taxes, and Innovation

Working Paper (November 2010)

Emissions taxes and carbon caps can both lead to efficient production of energy, in the sense of controlling carbon emissions to the extent that is efficient with existing technologies. However, the regulatory policy has a second objective, which is to create incentives to develop lower-carbon technologies. With both objectives in mind, does one policy dominate the other? The answer depends partly on whether the regulated price of energy is in the elastic or inelastic part of the demand curve. It also depends on the size of the improvement. Under tax regulation, an innovator can always profit from diffusing the clean technology to all producers. This is not true under a carbon cap because diffusion expands energy supply, reducing the price of energy and of allowances and eroding the producers’ willingness to pay for licenses. Under cap-and-trade regulation, the regulator has less ability to control the price of energy while ensuring productive efficiency (full diffusion). Because there is little incentive to invest in a larger improvement than will be fully diffused, cap-and-trade regulation limits innovation in a way that is avoided by a tax.

Arts Policy Research for the Next Twenty-Five Years: A Trajectory after Patrons Despite Themselves

Michael O’Hare

Working Paper: GSPP08-006 (August 2008)

This paper was commissioned for a plenary session at the Association for Cultural Economics International 2008 Research Conference recognizing the 25th anniversary of the publication of Patrons Despite Themselves: Taxpayers and Arts Policy.  It proposes five “big questions” to which arts policy research should attend if carried on in the spirit that animated the book, namely that arts policy should seek to generate “more, better, engagement by more people with better art.”  The five issues are:

1. Waste of cultural resources represented by works that are not heard or seen, such as unperformed music and works in reserve collections of museums. 2. Design and implementation of a workable business model for works in digital form (recordings, video, text, etc.). 3. Increasing the value created by amateur participation (in contrast to passive consumption of art provided by professionals). 4. Withdrawal of elites, especially economic elites, from their historic participation in arts governance and support. 5. Fragmentation of collective patrimony as people have fewer and fewer works commonly experienced and art serves niche markets.

Read our research on: Gun Policy | International Conflict | Election 2024

Regions & Countries

7 facts about americans and taxes.

Spring reliably brings a whirlwind of number-crunching and form-filing as Americans finish their tax returns. Altogether, the IRS expects to process more than 160 million individual and business tax returns this season.

Ahead of Tax Day on April 15, here are seven facts about Americans and federal taxes, drawn from Pew Research Center surveys and analyses of federal data.

Ahead of Tax Day 2024, Pew Research Center sought to understand Americans’ views of the federal tax system and outline some of its features.

The public opinion data in this analysis comes from Pew Research Center surveys. Links to these surveys, including details about their methodologies, are available in the text.

The external data comes from the U.S. Office of Management and Budget and the IRS Data Book . Data is reported by fiscal year, which for the federal government begins Oct. 1 and ends Sept. 30. For example, fiscal 2024 began Oct. 1, 2023, and ends Sept. 30, 2024.

A majority of Americans feel that corporations and wealthy people don’t pay their fair share in taxes, according to a Center survey from spring 2023 . About six-in-ten U.S. adults say they’re bothered a lot by the feeling that some corporations (61%) and some wealthy people (60%) don’t pay their fair share.

Democrats are far more likely than Republicans to feel this way. Among Democrats and Democratic-leaning independents, about three-quarters say they’re bothered a lot by the feeling that some corporations (77%) and some wealthy people (77%) don’t pay their fair share. Much smaller shares of Republicans and GOP leaners share these views (46% say this about corporations and 43% about the wealthy).

Meanwhile, about two-thirds of Americans (65%) support raising tax rates on large businesses and corporations, and a similar share (61%) support raising tax rates on households with annual incomes over $400,000. Democrats are much more likely than Republicans to say these tax rates should increase.

Just over half of U.S. adults feel they personally pay more than what is fair, considering what they get in return from the federal government, according to the same survey.

This sentiment has grown more widespread in recent years: 56% of Americans now say they pay more than their fair share in taxes, up from 49% in 2021. Roughly a third (34%) say they pay about the right amount, and 8% say they pay less than their fair share.

Republicans are more likely than Democrats to say they pay more than their fair share (63% vs. 50%), though the share of Democrats who feel this way has risen since 2021. (The share among Republicans is statistically unchanged from 2021.)

Many Americans are frustrated by the complexity of the federal tax system, according to the same survey. About half (53%) say its complexity bothers them a lot. Of the aspects of the federal tax system that we asked about, this was the top frustration among Republicans – 59% say it bothers them a lot, compared with 49% of Democrats.

Undeniably, the federal tax code is a massive document, and it has only gotten longer over time. The printed 2022 edition of the Internal Revenue Code clocks in at 4,192 pages, excluding front matter. Income tax law alone accounts for over half of those pages (2,544).

The public is divided in its views of the IRS. In a separate spring 2023 Center survey , 51% of Americans said they have an unfavorable opinion of the government tax agency, while 42% had a favorable view of the IRS. Still, of the 16 federal agencies and departments we asked about, the IRS was among the least popular on the list.

Views of the IRS differ greatly by party:

• Among Republicans, 29% have a favorable view and 64% have an unfavorable view.
• Among Democrats, it’s 53% favorable and 40% unfavorable.

On balance, Democrats offer much more positive opinions than Republicans when it comes to most of the federal agencies we asked about. Even so, the IRS ranks near the bottom of their list.

Individual income taxes are by far the government’s largest single source of revenue, according to estimates from the Office of Management and Budget (OMB).

The federal government expects to collect about $2.5 trillion in individual income taxes in fiscal year 2024. That accounts for nearly half (49%) of its total estimated receipts for the year. The next largest chunk comes from Social Security taxes (including those for disability and retirement programs), which are projected to pull in $1.2 trillion this fiscal year (24%).

By comparison, corporate income taxes are estimated to bring in $612.8 billion, or 12% of this fiscal year’s federal receipts. And excise taxes – which include things like transportation trust fund revenue and taxes on alcohol, tobacco and crude oil – are expected to come to $99.7 billion, or 2% of receipts.

American tax dollars mostly go to social services. Human services – including education, health, Social Security, Medicare, income security and veterans benefits – together will account for 66% ($4.6 trillion) of federal government spending in fiscal 2024, according to OMB estimates.

An estimated 13% ($907.7 billion) will go toward defense spending. Another 13% ($888.6 billion) will repay net interest on government debt, and 10% ($726.9 billion) will fund all other functions, including energy, transportation, agriculture and more.

Related: 6 facts about Americans’ views of government spending and the deficit

The vast majority of Americans e-file their taxes, according to IRS data . In fiscal 2022, 150.6 million individual federal income tax returns were filed electronically, accounting for 94% of all individual filings that year.

Unsurprisingly, e-filing has become more popular since the turn of the century. Fiscal 2000, the earliest year for which comparable data is available, saw 35.4 million individual income tax returns filed electronically (including those filed over the phone). These accounted for just 28% of individual filings that year.

By fiscal 2005, more than half of individual income tax returns (52%) were filed electronically.

Note: This is an update combining information from two posts originally published in 2014 and 2015.

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Top tax frustrations for Americans: The feeling that some corporations, wealthy people don’t pay fair share

Growing partisan divide over fairness of the nation’s tax system, public has mixed expectations for new tax law, most popular.

About Pew Research Center Pew Research Center is a nonpartisan fact tank that informs the public about the issues, attitudes and trends shaping the world. It conducts public opinion polling, demographic research, media content analysis and other empirical social science research. Pew Research Center does not take policy positions. It is a subsidiary of The Pew Charitable Trusts .

Does nothing stop a bullet like a job? The effects of income on crime

Do jobs and income-transfer programs affect crime? The answer depends on why one is asking the question, which shapes what one means by “crime.” Many studies focus on understanding why overall crime rates vary across people, places, and time; since 80% of all crimes are property offenses, that’s what this type of research typically explains. But if the goal is to understand what to do about the crime problem, the focus will instead be on serious violent crimes, which account for the majority of the social costs of crime. The best available evidence suggests that policies that reduce economic desperation reduce property crime (and hence overall crime rates) but have little systematic relationship to violent crime. The difference in impacts surely stems in large part from the fact that most violent crimes, including murder, are not crimes of profit but rather crimes of passion – including rage. Policies to alleviate material hardship, as important and useful as those are for improving people’s lives and well-being, are not by themselves sufficient to also substantially alleviate the burden of crime on society.

When citing this paper, please use the following: “Ludwig, J, Schnepel, K. 2024. Does nothing stop a bullet like a job? The effects of income on crime. Annual Review of Criminology. Submitted.” Thanks to Shawn Bushway, Jillian Carr, Aaron Chalfin and Philip Cook for helpful comments, and to Maggi Ibis, Javier Lopez, Biz Rasich and Alejandro Roemer for outstanding assistance. All opinions and any errors are of course our own. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.

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