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Taxes Level 4

Tax Cuts in The Contract with America

• Capital Gains Tax
  • Background
  • Tax Changes in the Contract with America
  • Capital Gains and the Middle Class
  • Poor Gain (Proportionally) the Most from a Capital Gains Tax
  • The Case for a Capital Gains Tax Cut
  • Comparing Cap Gains Tax Rates
  • Cap Gains: A Special Tax for Risk-Takers
• Backended IRAs
  • Background
  • Tax Changes in the Contract With America
  • Why Backended IRAs May Be More Valuable
• Social Security Benefits Tax
  • Tax Changes in the Contract With America
• Social Security Earnings Limit
  • Contract With America

Types of Taxes

• Payroll Taxes
  • The Social Security Squeeze
  • Tax-Free Social Security Contributions
  • Payroll Taxes Have Risen the Most
• Excise Taxes
  • Cigarettes
  • Energy
  • Securities, Evidence from Sweden
  • BTU Tax to Be Revisited?
• National
  • Portion of Families' Income
  • Burden on Families Over Time
• State Taxes
  • Tax Collections in the 1980's
  • Effects on Growth (Executive Summary to come)
  • What Citizens of States Pay to and Get From the Federal Government
  • Setting Limits on Taxes and Spending
  • States Opting for Income Over Sales Taxes
  • Tax-Cutting Tales of Two States
  • Tale of Two Tax-Cutting States
• Taxes on Capital
  • Lowering the Cost of Capital
  • Unlocking Capital
  • Cap Gains Tax Cut Would Benefit Middle Class
  • Poor Gain (Proportionally) the Most from a Capital Gains Tax
  • Capital Gains Taxes and Growth
  • The Case for a Capital Gains Tax Cut

Tax Fairness

• Tax Fairness and The Reagan Record
  • The Rich Paid More Taxes After the Rate Was Lowered
  • Did The Rich Get Richer?
  • Spending, Not Tax Cut...
  • Revising Economic History
• Tax Fairness in the 1990's
  • Consequences of the 1991 Tax Increase
  • Consequences of the 1993 Tax Increase - Prediction
  • Attitudes on Tax Fairness
  • Families and Tax Fairness
  • High Income Families Pay Higher Taxes
  • Municipal Bonds and Wealthy Taxpayers
  • Avoiding the Tax Ax
  • Measuring Tax Increases
  • Federal Tax Burden Highest in History
  • Taxes and Basic Necessities
• Do Lower Taxes Lead To Higher Tax Payments by the Rich?
  • Evidence from the 1980's
  • Evidence from the 1991 Tax Hike
  • Evidence from the 1993 Tax Hike - Prediction
  • Who Pays Income Taxes?

Taxes And Growth

• International Evidence on Optimal Tax Rates
  • Experience from the 1980's
  • Estimate of the Optimal Tax Rate Internationally
• Effects of State Taxes
  • States Prove Efficiency of Tax Cuts

Tax Reform

• Flat Tax Theory
  • Theory of The Flat Tax
  • Benefits of The Flat Tax
  • Mortgage Deduction
  • Economic Effects of a Flat Tax
  • Experience with the Flat Tax
  • Flat Tax Case is Compelling
  • Tax Break for Mansions
  • Economic Effects of a Flat Tax
  • Flat Tax Will Help Charities
  • Flat Tax Prescription for DC Ills
  • Flat Tax and Housing
  • Low Income Families
  • Look to Hong Kong
  • Flat Tax for D.C.?
  • Flat Tax Unfair, But Less So
• National Sales Tax
  • Estimates of Economic Effects - Summary
  • Estimates of Economic Effects - Full Report
  • Tax Reform Alternatives
  • Considering a National Sales Tax
  • National Sales Tax Not Such A Great Idea
• Value Added Tax
  • Evidence From Europe (in process)
  • A Hidden Tax for Welfare States

Hidden Taxes on Savings

• Effects of Taxes on the Elderly
  • Why Backended IRAs May Be More Valuable

Other Tax Issues

• Administrative Costs of Paying Taxes
  • The Cost of Paying Costs
  • Inefficiency in the IRS
  • Compiance Costs
  • Increasing Difficulty of Collecting Taxes
• State Taxes
  • Economic Impact of State Taxes
  • Growing State Tax Collections
  • Critics Wrong on N.J.
  • Downside of State Giveaways
  • Taxes & State Growth
• Taxes and The Economy
  • Economic Impact of Government Spending: A 50 State Analysis
  • America's Unfairest Taxes: Tariffs and Quotas
  • Without a Tax Cut, Government Revenues Outpace Economy
  • Tax-Cutting Dynamics
  • Nobel Laureates Don't Suppress Evidence
• The Reagan Record
  • DEC Complete From L.Lindsay Book
• Major Tax And Budget Proposals in Recent Years
  • Bob Dole's Tax Plan
  • President Clinton's 1996 Tax Plan
• Tax Treatment of Employees
  • Tax Compliance Huge Economic Drain
  • Compliance Costs
  • Tax Increases and Compliance
  • Present Tax Code Diverts Resources
• Cutting Taxes
  • The Case for an Across-the-Board Tax Rate Reduction
  • Antidote to Tax Spiral: Across the Board Cut
  • Justifying a Tax Cut
  • The Numbers Behind a Tax Cut
  • Impact of a Tax Cut on Bonds
  • Cut Taxes and Balance the Budget
  • History Vindicates Tax Cuts
  • How Lower Marginal Tax Rates Affect Behavior
  • Purposeful Confusion on Supply-Side Effects
  • Supply-Side Proof
  • Targeted Vs. Across-the-Board Tax Cuts