Tax Policy Research

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Florida State University College of Law Research Center Tax Policy Research Mary M. McCormick Ass’t. Director for Public Services Florida State University College of Law Research Center Fall 2008

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Tax Policy Research. Mary M. McCormick Ass’t. Director for Public Services Florida State University College of Law Research Center Fall 2008. Literature Review, Pre-emption Check, Academic Articles. - PowerPoint PPT Presentation

Transcript of Tax Policy Research

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Florida State University College of Law Research Center

Tax Policy Research

Mary M. McCormickAss’t. Director for Public Services

Florida State University College of Law Research CenterFall 2008

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Literature Review,Pre-emption Check,Academic Articles

Florida State University College of Law Research Center

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10

2118

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0

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Australia Ireland Russia Singapore

Percent

VAT Rate (2005)VAT Revenues as a

Percentage of GDP (2005)

VAT Revenues as a Percentage of Total

Tax Revenues (2001)

12.7

22.2

36.0

8.4

0

10

20

30

40

Australia Ireland Russia Singapore

4.1

7.16.6

1.5

0

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Australia Ireland Russia Singapore

The VAT generates substantial revenues in the countries the WSJ praises and helps make their low income tax rates

possible.

Yes to Low Income Taxes and No to the VAT??? In the Real World, Countries with Low Income Tax Rates have

VATs

Source: OECD Data (2005)

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Tax Policy Web Sites

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Expanding Your Research

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Burman, Leonard E., William G. Gale, and David Weiner. "The Taxation of Retirement Savings: Choosing Between Front-Loaded and Back-Loaded Options." NATIONAL TAX JOURNAL 54 No. 3 (September, 2001): 689-702.

Is there a better citation?

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Statistics

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