The factors guiding recent tax reform efforts are different from those that influenced the debate in 1986, the last time the Internal Revenue Code received a major overhaul. The development of the ...
© Copyright Agri-Pulse Communications, Inc. ME: Professor, the current tax debate reminds me of your definition for a “fair” tax system--one that shifts the ...
On 1 January 2018, provisions of the Personal Income Tax Act were amended in respect of, among other things, the settlement of revenue generating costs by so-called “authors” (Art. 22 Sec. 9 Sec. 9a, ...
The debate over the tax reform framework released by Republican congressional leaders and the administration of President Donald Trump has rightly focused on the implications of its details — some ...
It's the job of an accountant to create accurate financial statements, which means that assets, liabilities, sales and expenses should be recorded in the period in which they were incurred. However, ...
Taxation is essential for governments to fund essential services, maintain infrastructure and drive development. Adam Smith's four canons of taxation—equity, certainty, convenience, and efficiency, as ...
A revised income tax system should be simple, easy to understand and based on principles rather than on expedience. I propose: l A flat income tax rate applied on all personal, active earned income ...
The New York Times has a predictably dismissive editorial about the latest challenges to Obamacare being argued in federal courts. One of those challenges is based on the Constitution’s Origination ...
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