Miscellaneous Tax Policy Documents: Archive

Tax Reform for Fairness, Simplicity, and Economic Growth: The Treasury Department Report to the President, November 1984

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Volume One – Overview (complete – 16MB)

Summary of Proposals
Table of Contents, Tables, and Figures
Chapter 1: The Need for Tax Reform: Back to Basics
Chapter 2: Goals of Fundamental Tax Reform
Chapter 3: The Four Options
Chapter 4: Summary of Treasury Department Proposals and Their Effects
Chapter 5: Income Tax Reform and Simplification for Individuals and Families
Chapter 6: Basic Taxation of Capital and Business Income
Chapter 7: Industries – Specific Subsidies, Tax Shelters, and Other Tax Issues
Chapter 8: Comparison with Other Tax Reform Plans
Chapter 9: Consumed Income Tax
Chapter 10: Value-Added Tax and Retail Sales Tax
Appendices

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Volume Two – General Explanations of the Treasury Department Proposals (complete – 23MB)

Table of Contents
Section I. Individual Income Taxes (combined Chpts. 1-5 – 6MB)

Chapter 1: Marginal Tax Rates
Chapter 2: Fairness for Families
Chapter 3: Fair and Neutral Taxation (complete – 4MB)

Part A – Excluded Sources of Income—Fringe Benefits
Part B – Excluded Sources of Income—Wage Replacement Payments
Part C – Excluded Sources of Income—Others
Part D – Preferred Uses of Income
Part E – Tax Abuses—Mixed Business/Personal Use
Part F – Tax Abuses—Income Shifting

Chapter 4: Simplification
Chapter 5: Other Miscellaneous Reforms

Section II. Business and Capital Income Taxes (combined Chpts. 6-18 – 14MB)

Chapter 6: Corporate Tax Rates
Chapter 7: Taxation of Business Organizations
Chapter 8: Capital Consumption Allowances
Chapter 9: Adjustments for Effects of Inflation
Chapter 10: Income Measurement
Chapter 11: Taxation of Energy and Natural Resources
Chapter 12: Financial Institutions (complete – 2MB)

Part A – Commercial Banks and Thrift Institutions
Part B – Life Insurance Companies and Products
Part C – Property and Casualty Insurance Companies
Part D – Tax Exemption for Insurance Companies

Chapter 13: State and Local Government Debt and Investments
Chapter 14: Special Expensing and Amortization Rules
Chapter 15: Other Specific Subsidies
Chapter 16: Other Curtailment of Tax Shelters
Chapter 17: Retirement Savings
Chapter 18: International Issues

Section III. Other Tax Issues (combined Chpts. 19-20 – 1.7MB)

Chapter 19: Transfer Taxation
Chapter 20: Penalties

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Volume Three – Value-Added Tax (complete – 10MB)

Table of Contents
Chapter 1: Introduction
Chapter 2: The Nature of the Value-Added Tax
Chapter 3: Evaluation of a Value-Added Tax
Chapter 4: Alternative Types of Sales Taxation
Chapter 5: Major Design Issues
Chapter 6: Implementation of a Value-Added Tax in Certain Industries and Activities
Chapter 7: Value-Added Tax Base
Chapter 8: Distributional Effects of the Value-Added Tax
Chapter 9: Administration of a Value-Added Tax

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