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Making Tax Sense
Our tax system is a mess. And the reason for that mess is, our tax system is incoherent. A well-designed tax system is like a good jigsaw puzzle: all the pieces fit together snugly, so when the whole thing is fully assembled, it forms a coherent picture. But our current tax system is disjointed, with parts that don't logically fit together. That results in inconsistencies, complexity, loopholes, and distorted incentives. We need a tax system that make sense. As this book shows however, making a traditional income tax coherent is an impossible goal. But coherence is achievable if we adjust our target, and complete the switch to a consumed-income tax -- a system that taxes all income, not when...
Life Still Goes On
Would you believe that several years ago my life was completely devastated to the point of giving up all hope? That is when God’s grace and mercy inspired me to turn the terrible catastrophe into an opportunity to write Life Still Goes On, an exciting, thrilling, incredible, fascinatingly extra-ordinary unbelievable story of my life. A father, grandfather, and great-grandfather, my experiences as a former public school teacher; a former pastor in the United Methodist Church; a former missionary with the Sudan Interior Mission in Liberia, West Africa; and a former substitute teacher with the Roswell Independent School District will be included in this book. I have to laugh sometimes, becaus...
The Costs of Closing DACA Initial Enrollments
On July 28, 2020, Chad F. Wolf, the Acting Secretary for Homeland Security, issued a memorandum freezing new initial enrollments into DACA. This paper estimates the economic impacts of this enrollment freeze, on the educational attainment, earnings and federal tax payments of the affected DACA population - those who have turned or will turn 15 after Sept. 2017 - and on state and local tax revenues.We construct two models of the affected population and its economic behaviors, the first assuming DACA enrollments are immediately reopened, and the second assuming new DACA enrollments remain frozen. We project that over the 2021-30 decade, the youngest members of the DACA population would lose ab...
Parallel and Distributed Processing and Applications
This book constitutes the refereed proceedings of the Second International Symposium on Parallel and Distributed Processing and Applications, ISPA 2004, held in Hong Kong, China in December 2004. The 78 revised full papers and 38 revised short papers presented were carefully reviewed and selected from 361 submissions. The papers are organized in topical sections on parallel algorithms and systems, data mining and management, distributed algorithms and systems, fault tolerance protocols and systems, sensor networks and protocols, cluster systems, grid applications and systems, peer-to-peer and ad hoc networking, grid scheduling and algorithms, data replication and caching, software engineering and testing, grid protocols, context-aware and mobile computing, distributed routing and switching protocols, cluster resource scheduling and algorithms, security, high performance processing, networking and protocols, artificial intelligence systems, hardware architecture and implementations, high performance computing architecture, and distributed systems architecture.
Finances Publiques
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The Death of the Income Tax
The Death of the Income Tax explains how the current income tax is needlessly complex, contains perverse incentives against saving and investment, fails to use modern technology to ease compliance and collection burdens, and is subject to micromanaging and mismanaging by Congress. Daniel Goldberg proposes that the solution to the problems of the current income tax is completely replacing it with a progressive consumption tax collected electronically at the point of sale.
The Distinct Advantages of a Sales-Apportioned Corporate Cash Flow Tax
This paper explores the impacts of adopting two corporate income tax reforms simultaneously: the conversion to a cash-flow tax, that would allow the expensing of investment while disallowing interest deductions, and the switch to sales-based formula apportionment, that would tax worldwide profits in proportion to domestic sales revenue. I find that the two reforms are complementary, each eliminating different distortionary impacts of the corporate income tax. Worldwide adoption of both reforms would result in the taxation of supernormal profits with only minimal tax distortions.However, just as multinational corporations can easily manipulate separate accounting to minimize tax burdens, by shifting profits across national boundaries, sales-formula-apportionment is also potentially vulnerable to tax avoidance, through shifting profits across industry boundaries. Thus, the attractiveness of the combined reform probably hinges on how well sales-formula-apportionment's natural boundaries, between unrelated economic activities, can be established and maintained.
National Tax Journal
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