Tax Revision Compendium: Compendium of Papers on Broadening the Tax Base, 1. cilt

adjusted gross income administrative aged allowed amount annual assets benefits billion bracket capital gains Committee Cong Congress contributions corporate tax corporation income tax cost differential dividends earnings economic growth effect eliminated employee equity estimated exclusion expenditures Federal income tax Federal tax financing groups income splitting income tax rates increase individual income tax industry interest Internal Revenue Code Internal Revenue Service investment issues itemized deductions legislation loopholes loss married couples medical expenses ment municipal bonds National Tax Journal ordinary income paid payments percent percentage depletion period personal exemptions personal income preferential present problem progressive progressive taxation proposal provisions reduced reported result retirement income securities social standard deduction subsidy substantial supra tax base tax burden tax erosion tax exemption tax law tax liability Tax Policy tax reform tax returns tax structure tax system taxable income taxation taxpayers tion Treasury yield