1 / SPK / archives@tulane.edu

0 / SPK / specialcollections@tulane.edu

0 / SPK / specialcollections@tulane.edu

Internal Revenue Service (IRS) procedures seem to be outdated due to a lack of technology. On a good day, one can call the IRS and only wait on hold for an hour or two before speaking to an agent who may request a form be faxed. A tax professional may have spent half their workday by the time the situation is resolved or a plan of action has been established. It is no secret the IRS has had many setbacks the past 10 years including budget cuts, employment drops and workload increases. The budget declined by 17% from 2010 to 2018. Full-time equivalent employees dropped 36% from 1989 to 2018, with the number of returns filed annually steadily rising for the past 20 years, going from 130.97 million in 2001 to 169.1 million in 2020 (Tax Policy Center, 2020). Additionally, the COVID-19 pandemic created a major backlog, leaving 21.3 million unprocessed paper returns at the end of May 2022.

Excerpt: With the April 15 tax filing season deadline behind us, there are several conversations that practitioners still need to have with their clients about new tax savings opportunities for 2024. Helping your clients take advantage of some of these new opportunities, as well as reminding them of tax savings options that are often forgotten, are value-added services you can provide that will keep them returning for your advice [...]

The purpose of this research project is to examine the technical, political, social, organisational and cultural ‘practices’ of tax policy making in order to gain an in-depth understanding of certain tax rules in the Chilean context. Consistent with a qualitative interpretivist approach, this study is informed by documents and three phases of face-to-face interviews with a range of actors engaged in the process of (re)making tax regulation. Through the views of a wide spectrum of participants, including policy makers (broadly defined), tax administrators, academics, tax practitioners and taxpayers, theoretical concepts were inductively developed. These concepts were combined with related tax policy literature and Bourdieusian concepts to construct a theoretical/conceptual framework which was later applied in interpreting the findings. The findings reveal how an élite group of agents forms a social space connected with the field of power. In this space, these agents define tax policy, draft legislation and budget for economic effects. This thesis illustrates how these agents mobilise different forms of capital from their respective fields in order to reach and access this social space. Transfer pricing processes highlight the fluidity of these spaces, allowing the access and influence of external forces. The research also shows that other stages are more distant from the field of power. The findings suggest the importance of tax knowledge and information in the development of tax regulation. Tax knowledge and information become a capital at stake which agents struggle to acquire. Empirical data show that the amount of tax knowledge and information in the space relating to the field of power is connected with the content and robustness of the transfer pricing rules under analysis. This research also suggests a high concentration of transfer pricing tax knowledge in very few agents across the bureaucratic, professional services and corporate/business fields. This research also shows the influence of social capital in the tax policy-making field. The findings show that bureaucrats and politicians consult with those connected with them who are subjects of trust. In the particularities of transfer pricing, the findings illustrate the importance of social capital in defining the content of tax rules. Finally, the study also shows how domination and two forms of violence are present and exercised across the tax policy-making field. This is one of only a few studies that have examined the practice of tax policy making holistically, from the very early stages to the application of the rules in practice, broadly contributing in this respect to the tax policy strand of literature. In contrast to previous descriptive and partial studies, this study captures the views of actors responsible for making tax rules. It also contributes to theory development by translating Bourdieusian tools to analyse tax policy making.

In the contemporary critique of the welfare state a common target is taxation. The consequences of the high levels of taxes collected by the modern state, the critics argue, are slowdown in economic growth, high unemployment, and declining public legitimacy for taxes and state provided welfare. This thesis explores the political support for taxation in Sweden, the epitome of high-tax-society. The thesis consists of one introductory chapter and five journal articles. The first objective of the thesis is to examine whether a trend of increasing tax discontent has occurred in Sweden since the early 1980s up to present. The second objective is to study public attitudes to the 'Tax Reform of the Century' implemented in 1991. The third objective is to analyse whether public tax preferences and patterns of social conflict observed in Sweden tend to be unique in a cross-national context. Of particular interest is to analyse how relationships between structural locations and tax preferences are affected by the institutional context within which they are embedded. This is the fourth objective of the thesis. The following conclusions are drawn. First, no long-term trend of increasing discontent with taxes can be distinguished in Sweden, but there are some indications that discontent may have increased during the most recent years. Second, attitudes towards taxation are multidimensional and patterns of conflict vary across dimensions. Preferences regarding redistributive properties of taxation are primarily structured by social class. Generalised discontent with taxes tends to be associated with trust in political institutions. Third, the social bases of political support for progressive taxation appears to be different in Sweden compared to other countries examined. While class is the single most important determinant in Sweden, the lack of class divisions is evident in the United States and Britain. It is argued that patterns of tax policy conflict are strongly influenced by institutional configurations of organised social protection and government social spending priorities. / digitalisering@umu

Abstract Title: Taxation - A critical discussion of the present tax system in Kosovo Institution: School of Business and Economics University: Linnaeus University Aim: The aim of this thesis is to characterize and critically discuss thepresent tax system in Kosovo, keeping in mind the fundamentalproblems presented in weak tax bases, informal economies, ethniccontroversy and limited inflow of FDI in the country. Further,contributing with alternative designs of the tax system and argueadvantages and disadvantages of these designs Method: The thesis will attempt to relate the descriptions and analysis of the taxsystem in existing and essentially established theory. Further a casestudy is performed using of quantitative, secondary data available ontaxes in transition, with the purpose to enhance the understanding oftax systems in transition, and apply the knowledge on the case ofKosovo. Conclusion: The corporate taxation should not be much lowered in the present,however, in the future a lowering of the corporate taxation could helpbring up the employment level. The government should furtherconsider inferring contribution and payroll taxes to broaden the taxbase. The indirect taxation rate should not be increased in the longterm, but the country has the opportunity to increase the VAT rate to17 percent in shorter terms. A progressive, territorial tax system, with adeduction of taxation of roughly 80 Euros per month in income taxshould be kept.

Diss. (sammanfattning) Uppsala : Uppsala universitet, 2004. / Härtill 3 uppsatser, sammanbundna med avhandlingen.

The thesis is devoted to the development of value added tax in the period of financial crisis in European Union. The aim of the thesis is to answer a hypothesis, if European Union member states act according to economic theories in the field of VAT tax policy. The opening chapter explains the term of financial crisis, its development in USA and spreading out to other world markets. An introduction of the most important economic theories regarding taxes, which will serve as a theoretic background for the further analysis, follows the first chapter. The process of implementation and harmonisation of VAT European Union is described in the third part. The last unit is dedicated to the analysis itself, which is done by decomposition of VAT to rates and revenues of the tax. The development is displayed by comparison of the year 2008 and 2013.