The Tobin School of Business collects and
disseminates the papers, articles and published works of our
colleagues and affiliates across the global community. A standing
call for intellectual contributions has been made throughout the
world, asking leading institutes and scholars to contribute to the
Institute's library of fundamental tax reform
research.Below you will find selected papers
currently available for downloading:
Taxation for the 21st Century: The Automated Payment Transaction
(APT) Tax
by Edgar L. Feigel (University of Wisconsin)
Paper proposal to replace income and sales taxes with a single,
comprehensive, revenue-neutral automated payment tax that is
simple, efficient and equitable.
The
Withdrawals Tax
by Prof. Patrick R. Colabella and Prof. Richard J. Coppinger (St.
John's University)
A comprehensive new tax system designed to eliminate tax return
filings and replace the income tax, sales tax and the estate and
gift tax systems with one unified, revenue-neutral system based on
defined withdrawals from financial intermediaries.
Basic
Income: Promoting Economic Efficiency and Equity Through Tax and
Benefit Integration
by Charles M.A. Clark (St. John's University)
The author looks at a truly unique alternative to the current
systems of taxation and social welfare benefits – the Basic Income
Proposal – which provides income security and labor market
flexibility.
The Merits
of Site Value Taxation
by H. William Batt (Central Research Group, Inc.)
The author addresses in depth the three main arguments against site
value taxation by examining current and historical land development
patterns.
Trends
In Taxation
by James A Woehlke - The CPA Journal, February 2000
A comprehensive look by the accounting profession into the possible
taxation alternatives that may be on the horizon as a result of the
first GIFT conference. This insightful article summarizes new
concepts in taxation, while making a strong case for fundamental
tax reform.