An in-depth exploration of Global Intangible Low-Taxed Income (GILTI), a provision of the U.S. tax code that targets the income of Controlled Foreign Corporations (CFCs). Learn about its historical context, implications, and detailed mechanics.
An initiative by the CIOT focused on simplifying tax processes for individuals with low incomes.
An in-depth analysis of the Mirrlees Review, its historical context, recommendations, and impact on the UK tax system.
A comprehensive overview of the Qualified Business Income (QBI) deduction, including the influence of material participation on eligibility.
Supply-Side Economics emphasizes the role of supply factors in driving economic growth, in contrast to the Keynesian focus on effective demand. This theory includes reforms in tax systems, restrictive practices, infrastructure, training, and social security to stimulate investment, innovation, and labor supply.
A comprehensive overview of supply-side policy, its historical context, types, key events, explanations, importance, applicability, examples, and related terms.
The Tax Cuts and Jobs Act (TCJA) is a significant tax reform law passed in 2017. It introduced significant changes to personal and corporate tax rates and deductions, aiming to simplify the tax code and stimulate economic growth.
The Tax Cuts and Jobs Act of 2017 (TCJA) is a United States federal law that reformed tax policies, impacting individual and corporate taxes, including IRA recharacterizations.
A detailed exploration of the 1986 Tax Reform Act that reformed the US federal tax system, aiming to simplify the income tax code, broaden the tax base, and eliminate numerous tax shelters and preferences.
An in-depth exploration of the Tax Reform Act of 1986, detailing its implications, impacts, and historical significance.
A former tax deferral tactic used by investors to postpone tax liabilities by creating artificial losses in the current year and realizing gains in the subsequent year.
A detailed examination of the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), its key provisions, historical significance, and impact on federal revenue through spending cuts, tax increases, and tax reforms.
An in-depth examination of the Tax Reform Act of 1986, including its provisions, historical context, and long-term effects on income tax and capital gains tax rates.
