One notable characteristic of this year’s presidential primaries is that many candidates have put together detailed tax plans—some of which are substantial departures from the status quo. However, no candidates would...
- Effects of Allowing Filers the Option of Filing Under an ...
Effects of Allowing Filers the Option of Filing Under an Optional 20 Percent Flat Tax
November 09, 2007
Key Findings: Under current law, businesses are not allowed to deduct inventory costs until the inventory is sold. There are three general methods by which companies may choose to calculate their inventory costs: First-in, First-out (FIFO);...
Key Findings The U.S. corporate income tax has a number of problems that could be addressed through a series of reforms. Corporate income taxes reduce economic growth under most simple economic models. The drag on growth from corporate income...
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