根据国内税收法实现和确认

IF 0.3 4区 哲学 Q4 ETHICS Social Philosophy & Policy Pub Date : 2022-01-01 DOI:10.1017/S0265052523000079
R. Epstein
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引用次数: 0

摘要

在其整个生命周期中,《国内税收法》(像其他税收制度一样)从未试图对经济收入征税,因为对消费价值和资本存量升值(或贬值)的任何组合征税会产生行政和流动性问题。相反,通常的做法将纳税场合限制在实现出售或其他财产处置的收入。即使如此,如果交易的收益不是现金或有价证券,就像许多公司重组一样,税收将推迟到这些资产转换为现金或有价证券时。任何通过对收入和收入征税来消除这双重过滤器的努力都将使政府机构和私人纳税人负担过重,同时减少经济活动。在这些福利措施中,财富税的得分甚至更低,造成了大量的逃税和执法问题,在将财富从超级富豪转移到其他人身上的过程中,将全面减少资本形成。简单的税收结构和可承受的税率是经济繁荣的唯一途径。
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REALIZATION AND RECOGNITION UNDER THE INTERNAL REVENUE CODE
Abstract Over its entire life, the Internal Revenue Code (like other tax systems) has never tried to tax economic income as such, because of the administrative and liquidity problems that arise from taxing any combination of values consumed and from appreciation (or depreciation) of capital stocks. Instead, the common practice limits tax occasions to a realization of income from sale or other disposition of property. Even then, if the proceeds of the transaction are not cash or marketable securities, as with many corporation reorganizations, taxation is deferred until these assets are converted in cash or marketable securities. Any effort to eliminate these twin filters by taxing income—and income regardless of realization—will overburden government agencies and private taxpayers, while reducing economic activity. A wealth tax scores even worse by these welfare measures, creating massive problems of evasion and enforcement that will reduce capital formation across the board in the effort to transfer wealth from the ultra-rich to everyone else. A simple tax structure with affordable rates is the only path to economic prosperity.
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来源期刊
CiteScore
0.60
自引率
0.00%
发文量
0
期刊介绍: Social Philosophy and Policy is an interdisciplinary journal with an emphasis on the philosophical underpinnings of enduring social policy debates. The issues are thematic in format, examining a specific area of concern with contributions from scholars in different disciplines, especially philosophy, economics, political science and law. While not primarily a journal of policy prescriptions, some articles in each issue will typically connect theory with practice. The 2006 issues are "Justice and Global Politics" and "Taxation, Economic Prosperity, and Distributive Justice". The 2007 issues will be "Liberalism: Old and New" and "Ancient Greek Political Theory".
期刊最新文献
A LIMITED DEFENSE OF EFFICIENCY AGAINST CHARGES OF INCOHERENCY AND BIAS WHO SHOULD TAX MULTINATIONALS? PREDISTRIBUTION AGAINST RENT-SEEKING: THE BENEFIT PRINCIPLE’S ALTERNATIVE TO REDISTRIBUTIVE TAXATION REALIZATION AND RECOGNITION UNDER THE INTERNAL REVENUE CODE JUSTIFYING TAXATION
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