International Politics of Energy Security
In: Kukche chiyŏk yŏn'gu: Review of international and area studies : RIAS, Band 21, Heft 3, S. 27-62
ISSN: 1226-7317
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In: Kukche chiyŏk yŏn'gu: Review of international and area studies : RIAS, Band 21, Heft 3, S. 27-62
ISSN: 1226-7317
In: Canadian journal of political science: CJPS = Revue canadienne de science politique : RCSP, Band 45, Heft 3, S. 730-732
ISSN: 0008-4239
In: Public management review, Band 14, Heft 2, S. 197-216
ISSN: 1471-9037
In: Neue Gesellschaft, Frankfurter Hefte: NG, FH. [Deutsche Ausgabe], Band 59, Heft 11, S. 72-77
ISSN: 0177-6738
In: Europe Asia studies, Band 64, Heft 10, S. 1938-1940
ISSN: 0966-8136
In: Social research: an international quarterly, Band 79, Heft 1, S. 169-188
ISSN: 0037-783X
In: Political studies review, Band 10, Heft 2, S. 285-286
ISSN: 1478-9299
In: Australian journal of political science: journal of the Australasian Political Studies Association, Band 47, Heft 4, S. 731-732
ISSN: 1036-1146
In: African affairs: the journal of the Royal African Society, Band 111, Heft 443, S. 303-314
ISSN: 0001-9909
World Affairs Online
In: Policy review: the journal of American citizenship, Heft 176
ISSN: 0146-5945
The U.S. federal tax code is in desperate need of reform. In this year's presidential election, both Republican nominee Mitt Romney and President Obama made corporate tax reform an issue in the campaigns, and it was one issue on which the candidates found more common ground than difference, with proposals for lower rates and a shift to or, in the presidents case, at least openness to a territorial corporate tax system. There is also broad agreement that the individual side of the U.S. tax code is in disarray. Setting aside the political arguments about who is or is not paying their fair share of income taxes, over the past decade, the U.S. has imposed on itself a regime of temporary tax policymaking. While a favorite statistic of would-be tax reformers is that there have been more than 15,000 changes to the tax code since the last overhaul of the federal income tax system in 1986, the defining characteristic of income tax policy in this country is captured by a 2011 publication from the Joint Committee on Taxation (JCT). The JCT document listed expiring federal tax provisions by year over the decade from 2010-20. Not including temporary disaster relief tax breaks, the three years beginning with 2010 saw the expiration of 31, 56, and 37 provisions of the federal tax code, respectively. Adapted from the source document.
In: Public management review, Band 14, Heft 2, S. 239-255
ISSN: 1471-9037
In: Europe Asia studies, Band 64, Heft 4, S. 792-796
ISSN: 0966-8136
In: Armed forces & society: official journal of the Inter-University Seminar on Armed Forces and Society : an interdisciplinary journal, Band 38, Heft 3, S. 413-438
ISSN: 0095-327X
In: Politische Vierteljahresschrift: PVS : German political science quarterly, Band 53, Heft 1, S. 153-154
ISSN: 0032-3470
In: Policy Without Politicians, S. 66-85