Get Advances in Taxation, Volume 13 PDF

By Thomas M Porcano

ISBN-10: 0762307749

ISBN-13: 9780762307746

"Advances in Taxation" publishes articles facing all facets of taxation. Articles can deal with tax coverage matters at federal, country, neighborhood, or foreign point. The sequence basically publishes empirical reviews that deal with compliance, desktop utilization, schooling, criminal, making plans, or coverage concerns. those stories normally contain interdisciplinary learn that comes with theories from accounting, economics, finance, psychology, and/or sociology.

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Extra resources for Advances in Taxation, Volume 13

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This evidence of shifting behavior suggests that implicit tax costs, as well as other cost disincentives, were insufficient to offset the tax rate change incentives . Advances in Taxation, Volume 13, pages 27-47 . Copyright © 2001 by Elsevier Science Ltd . All rights of reproduction in any form reserved . ISBN : 0-7623-0774-9 27 28 BRADLEY D. CHILDS 1. INTRODUCTION The Tax Reform Act of 1986 (TRA 86) changed corporate tax rates, reducing the top ordinary statutory rate from 46% to 34% over two years, and increasing the rate on net capital gains (NCGs) from 28% to 34% .

Therefore, the ten-year period was to approximate the period over which the income would have been spread had it been received in the form of an annuity and not an LSD (HR Report No . 779) . ' The new provisions also were made available to self-employed individuals who received distributions from HR 10 plans (also known as Keogh plans) . The main thrust of the new provisions appears to have been an attempt at horizontal tax equality, both within plans and across plans, for distributions to those who are 65 or older .

P . CURATOLA, J . TREWIN AND L . M . WALTERS-YORK Although Congress set out to equalize the income tax across the two forms of distributions, after two decades of tinkering, the law penalizes taxpayers who elect to receive the deferred compensation in the form of a lump sum distribution and, thereby, encourages the withdrawal of retirement assets over the life of the retiree all in the name of simplification . However, the result of the changes in the law is neither equality nor simplicity. , 1985 ; Folz, 1986 ; Curatola, 1987) .

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Advances in Taxation, Volume 13 by Thomas M Porcano

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