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Contributed articles. ... Read more

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Representatives of the academic, business, and government communities seek to identify issues on which there is consensus concerning needed tax reform in real estate and issues on which there is disagreement that must ultimately be resolved by the political system. ... Read more

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Somewhat difficult but quite revealing
As the French monarchy began to implement "absolutist" policies, the pays d'etat, provinces with their own representative Estates which handled tax collection, were a barrier to crown policy.Hickey's bookconsiders the implementation of "absolutism" in Dauphine, andshows how, ultimately, it wasn't crown policy but instead the inability ofprovincial factions to agree that brought about a restructuring of the taxsystem, the great herald of "absolutist" government.This is adifficult book, and requires some level of knowledge of what was involvedwith "absolutist" government and how French taxation worked, butit is an important work in considering "absolutist" government inprovincial France. ... Read more

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Pilcher's study focuses on the implications of the Tax Reform Act of 1986, government regulations, and the changing healthcare environment for raising capital through hospital philanthropy. It is further concerned with whether the fund development function is a diminishing role within the hospital ... Read more

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Hospitals In Need Of Funds
This book outlines a unique problem in America--hospitals are hurting for money.Many of us, after being hit with high cost for medical care do not understand when a medical center comes to us for a donation.This book explores the real need and why it is relevant.It is a great rference for those of us who raise money for hospitals, and provide us with answers to questions when asked "Why should I give." ... Read more

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This digital document is an article from National Tax Journal, published by National Tax Association on September 1, 1998. The length of the article is 8250 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the author: If the United States switched to a broad-based consumption tax, then all forms of saving would enjoy the tax-preferred status reserved primarily for retirement saving vehicles under the current income tax system. Because pensions have other unique characteristics besides their tax advantage, current results on the effect of pensions on saving may provide an unreliable guide to the saving response to fundamental tax reform. The net effect of reform on saving depends critically on household motives for saving. This paper documents the considerable variation in the reasons why households save and presents a buffer stock model of saving that allows for both life-cycle and target saving. To the extent that specific targets that are not currently tax favored motivate the saving of households in their preretirement years, fundamental tax reform that results in the elimination of current pension plans will reduce saving.

Citation Details
Title: Tax reform and target saving.(Symposium: What Do We Mean by "Taxpayer Relief"?)
Author: Andrew A. Samwick
Publication: National Tax Journal (Refereed)
Date: September 1, 1998
Publisher: National Tax Association
Volume: 51Issue: n3Page: 621-635

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