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首页> 外文学位 >Innovations in tax thinking: Applying history and creativity to Kansas tax policy.
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Innovations in tax thinking: Applying history and creativity to Kansas tax policy.

机译：税收思维创新：将历史和创造力应用于堪萨斯州税收政策。

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摘要

Throughout history there have been taxes. As Supreme Court Justice Oliver Wendell Holmes famously said in 1904, "Taxes are what we pay for civilized society." From the recorded writings of the earliest civilizations to the front page of today's newspapers, taxes have been core to human existence. Governments require revenue. In the earliest civilizations governments raised revenue to fight wars and defend their citizens. Taxes were used to build roads, ports, and fortresses. As the world economy expanded, taxes were used to promote economic development, build factories, and encourage commerce. As social needs evolved over the last two decades, taxes have been used to provide for the poor and the needy, for education, and to improve the quality of life for a nation's citizenry.;Regardless of the spending agenda, governments all need revenue. From the first civilizations to today's modern government, the history of taxation has followed similar patterns and governments throughout history have faced similar challenges. What to tax? Should taxes be levied on property, income, or consumption? How to measure and determine the amount of tax to be paid? How to administer and collect tax? Should tax be direct to the citizen or indirect and collected at the source? How to find a balance in the fairness of tax? And how to deal with the inevitable strategies citizens develop to avoid tax? Should citizens self-report their tax liabilities with government systems to audit those reports? Or should government invest in the infrastructure required to collect taxes at the point of source?;This thesis will explore taxes: the history, the newest ideas, the abuses, and the reasons why tax policy today has become so cumbersome and legalistic that it takes thousands of pages to explain all the complexities of our tax system. (Abstract shortened by ProQuest.).
机译：纵观历史，一直有税收。正如最高法院大法官奥利弗·温德尔·霍尔姆斯（Oliver Wendell Holmes）在1904年所说的那样，“税是我们为文明社会付出的代价”。从最早文明的记录著作到当今报纸的头版，税收一直是人类生存的核心。政府需要收入。在最早的文明中，政府提高收入来打仗和捍卫其公民。税收被用来修建道路，港口和堡垒。随着世界经济的发展，税收被用来促进经济发展，建造工厂和鼓励商业。在过去的二十年中，随着社会需求的发展，税收被用于为穷人和有需要的人提供教育，并改善一个国家公民的生活质量。无论支出计划如何，政府都需要收入。从最早的文明到今天的现代政府，税收的历史一直遵循类似的模式，而整个历史上的政府也面临着相似的挑战。征什么税？应该对财产，收入或消费征税吗？如何计算和确定应缴税额？如何管理和收税？税收应该直接向公民征收还是间接征收并从源头收取？如何在税收公平性中找到平衡？以及如何应对公民发展避税的必然策略？公民是否应该通过政府系统自行报告其税收负债以审核那些报告？还是政府应该在源头上征集税收所需的基础设施？；本论文将探讨税收：历史，最新观点，滥用以及当今税收政策变得如此繁琐和法制化以至于需要采取的理由成千上万的页面来解释我们税制的所有复杂性。 （摘要由ProQuest缩短。）。

著录项

  • 作者

    Boyer, Rob.;

  • 作者单位

    Georgetown University.;

  • 授予单位 Georgetown University.;
  • 学科 Public policy.
  • 学位 M.A.L.S.
  • 年度 2016
  • 页码 90 p.
  • 总页数 90
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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