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National Retails Sales Tax, 2006.
This paper discusses the history of taxation in the U.S. and a proposed national retails sales tax and concludes in favor of these new systems of taxation.
5,590 words (approx. 22.4 pages), 12 sources, APA, £ 93.95
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Abstract
This paper explains that, as proposed, the national sales tax (also called the Fair Tax) would be a 15 percent sales tax on the final purchase of goods and services at the retail level and would include the abolishment of the Internal Revenue Service. The author points out that some of the arguments for the Fair Tax are that all Americans will take home their entire paycheck resulting in revenue neutrality and that there will be no tax on business inputs. The paper relates that some of the arguments against the Fair Tax are the fear of burdening the poor who spend most of their income on retail in contrast to the wealthy who invest much of the income, and the cost of implementing a system of controls.
Table of Contents:
Objective
Introduction
History of U.S. Taxes and Tax Law
War of 1812 - The First Sales Tax
Civil War Effort - The First Income Tax Law
Congress Rules Income Taxes as Unconstitutional
The Sixteenth Amendment - Income Tax made Permanent
World War One
The Great Depression
World War II - Transformation of the Tax System
1981 - The Largest Tax Cut Ever
Yearly New Tax Acts - 1986 through 1990
Tax Acts of President George Bush
World Trade Organization Rules Corporate Tax Provision Illegal
The National Sales Tax
Three Major Proposals - Alternative Reform Initiatives
Another View of the NST
Gregory (2004) agrees with Crawford (2005) most emphatically
Another Vote for Real Reform
Primary arguments of Fair Tax proponents are as follows:
Primary Arguments of Those Against the Fair Tax
Knowledge to Assist in the Comprehension of the Fair Tax Law
The Views Expressed by 'The Ways and Means Committee - Washington"
Regressive Tax System Characteristics
Discussion
From the Paper
"The proposed 'national sales tax' would be the replacement for the personal income tax, corporate income tax, and estate and gift tax and would have an impact on the U.S. economy, the national standard of living, the cost of compliance and the degree of intrusiveness of the tax system in the lives of U.S. citizens. The NST would stand in the place of all individual and corporate income tax, transfer taxes, as well as most non-trust fund excise taxes with a single 15 percent flat-rate tax on the purchase of final goods and services at the retail level. The rate of 15% would be applicable meaning that an item costing $.85 would cost a total of $1 including tax. he present income tax system in the U.S. has several defects. The National Sales Tax plan is purported to be the answer for correcting those defects."
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Flat Tax and Sales Tax, 1999.
Examines pros and cons of the fairness and effectiveness of two consumption-based reforms to correct deficiences and injustices in the tax system.
2,250 words (approx. 9.0 pages), 17 sources, £ 54.95
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From the Paper
"This research paper examines the potential advantages and disadvantages from a public policy standpoint of various types of consumption-based taxes which have been proposed to remedy the deficiencies of the current federal tax system. A flat tax, rigorously applied, would be far superior to the present system because it would be simpler, fairer, a more efficient way of collecting public revenues and consistent with optimizing economic growth. However, it would benefit disproportionately higher income individual taxpayers, certain property owners and business generally and impose crushing burdens on lower income and many middle income taxpayers who depend on personal services income for maintaining their way of life and who consume most of..."
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Sales Tax Versus Property Tax, 2005.
A comparison of the merits of South Carolina's sales tax versus the state's property tax.
1,125 words (approx. 4.5 pages), 4 sources, £ 30.95
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Abstract
The paper argues that South Carolina's property tax is more preferable and more indispensable than the state's sales tax. While the latter has certain things operating in its favor, at least one observer has accused it of being inefficient, and the paper suggests that, from the available literature, it does not serve the state's most important functions, chiefly education, as well as does the property tax.
From the Paper
"South Carolina's Sales Tax versus the State's Property Tax Taxation is a major concern in many jurisdictions, and South Carolina is no different. The following paper will examine the relative merits of South Carolina's sales tax versus its property tax. As should become clear, there are things to commend the state's sales tax as well as items that call it into question. Conversely, the state's property tax may not be welcomed by home-owners, but it does serve the vital function of strengthening South Carolina's education system. As well, it appears to be easier to enforce and to implement than a sales tax (at least at the present time) and property taxes in general are more efficiently administered because they are so much more difficult to evade."
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New York City Sales Tax on Clothing, 1999.
Analyzes effects of law eliminating tax on items less than $500. Pro & con, distributive equity and issues of politics and economics.
1,575 words (approx. 6.3 pages), 8 sources, £ 38.95
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From the Paper
"NEW YORK CITY SALES TAX ON CLOTHING: AN ANALYSIS
Introduction
The City of New York and the State of New York have cooperated to enact legislation to eliminate the sales tax on all articles clothing that are priced at less than $500. The change in the sales tax laws will become effective 1 January 2000.
This research examines the derivation of this change in the sales tax on clothing in New York, together with the arguments for and against the change. Additionally, the sales tax change is assessed within the contexts of equity, administrative ease, political implications, economic impact, and revenue adequacy.
Derivation of the Change in the Sales Tax on Clothing
The argument that lower taxes leads to higher levels of economic.."
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Sales and Sales Management, 2005.
A discussion on how to build an effective sales department.
2,025 words (approx. 8.1 pages), 6 sources, £ 55.95
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Abstract
The paper discusses the importance of the sales department and how to use sales management strategies to develop a functional department in the organization. The paper gives particular emphasis to the strategy of utilizing sales teams and team structures in building a sales department. The paper concludes with a case study examining sales team management in the international industrial products industry.
From the Paper
"Sales, selling and sales management are some of the most important functional areas in any enterprise. Without this important component an organization's products or services are only available through chance customer encounters and leaving a company's revenues to the chance encounter with a customer is untenable and bad business. This precept is especially important and magnified tenfold in the international setting and in dealing with industrial products where both the market and the consumer may be far removed and culturally separate. Yet, to a certain degree the product and industry, as well as the market, in reference to sales, remains somewhat irrelevant in that any industry in any market requires effective sales departments and strategic sales management because this functional area is directly related to an enterprise's revenue."
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Federal Income Tax Receipts and Overall Tax Rate, 2008.
An analysis of the significant relationships among the individual income tax rates and the federal income tax receipts.
2,533 words (approx. 10.1 pages), 5 sources, MLA, £ 52.95
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Abstract
This paper investigates whether and how the federal income tax receipts change given the overall tax rate for individual income taxes. The paper also investigates whether the tax receipts exhibit a diminishing return as marginal tax rates increase. The paper concludes that there exists a meaningful relationship between the marginal income tax rate and the marginal income tax receipts.
Outline
Introduction
Model
Model Results
Initial Model
Alternative Model
Alternate Model End Notes
Initial and Alternative Model Results
Data Mining
Data Mining Results
Conclusion
Appendix A: Figures
Appendix B: Data Sources
From the Paper
"Now, disregarding all the statistical minutia that may or may not be relevant the author will make the following observations regarding the alternate model. This model is depicting the predictive power of the variance of the marginal individual income tax rates among all five income quintiles to the income tax receipts at the federal level. It is apparent from the model that nearly a quarter of the variation in the marginal tax receipts can be predicted through the marginal tax rate, ceteris paribus."
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Flat Tax & Tax Reform Act Of 1986, 1996.
Compares specifics, effects, benefits of 1995 Congressional flat tax proposals & 1986 tax format.
1,350 words (approx. 5.4 pages), 6 sources, £ 32.95
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From the Paper
"This research compares, contrasts and critiques the U.S. Congress 1995 flat tax proposals with the 1986 tax format. The research also discusses the benefits and disadvantages of each for taxpayers. The Armey-Shelby flat tax, the most well known of the flat tax proposals, is based on the supply-side economics of former Housing and Urban Development Secretary Jack F. Kemp, who co-authored the Reagan tax cuts in 1981. Most of the flat tax proposals are similar in nature. All make major changes to the current tax code, which is based on the Tax Reform Act of 1986. The flat tax propositions are the first major proposed revisions of the Tax Code since that act.
The Tax Reform Act of 1986 was the first significant revision of the tax code since World War II, when the tax code was converted into a broad-based tax (Snow, 1992, p. 139). It..."
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State and Local Tax Issues, 2008.
An analysis of state sales tax and the development of tax policy in the United States.
2,304 words (approx. 9.2 pages), 6 sources, MLA, £ 49.95
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Abstract
This paper examines state and local tax issues in the United States. It begins by analyzing the state sales taxes, describing the history behind the implementation of the tax and how it is viewed in the current economy. The paper then looks at the development of an equitable tax policy and the issues that local and state authorities face today with regards to this policy.
Table of Contents:
Sales Tax
Tax Policy
From the Paper
"Another issue is whether the development of a more equitable tax system would be a proportional tax system in which all taxes are adjusted by real income. This type of tax system is also termed a flat tax system where everyone would pay the same percentage of their income in taxes and regressive tax policies would be reworked to account for income levels (Stocker 147). While some of this might be impractical such as adjusting sales tax by income, the flat tax rate within the progressive tax system is conceivable albeit a difficult challenge for local and state authorities to implement without federal support and oversight to a degree."
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Internet Tax, 2004.
An examination of the issues and legislation concerning Internet sales tax.
1,125 words (approx. 4.5 pages), 4 sources, MLA, £ 26.95
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Abstract
This paper discusses how the issue of an Internet sales tax has been at the topic of much debate over the past few years and how the budget crises facing many states have made it a crucial one. It explores the current status of Texas legislation regarding Internet taxation and investigates the federal law regarding Internet taxation. It looks at the National Governors Association?s model legislation to streamline and simplify state taxation and also examines the the jurisdiction requirements that allow states to impose sales taxes and the case law that affects a state's ability to tax Internet sales.
From the Paper
"In 1999 Texas legislation proposed that the state would join the streamlined sales tax project. In recent years the legislation has adopted the practices of the streamlined sales tax project. Texas has currently has one the most stringent Internet tax systems of any state in the union. The state was concerned that it was loosing valuable tax revenue for sales made over the Internet. The Houston Business Journal explains that a merchant in Rhode Island can sell a product over the Internet to an individual residing in Texas but the state will not have the benefit of charging a sales tax because it is unaware of the purchase. This scenario has made lawmakers in Texas and other states criticizing the current federal legislation governing Internet sales tax."
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The Retail Sector, 2004.
A review of changes in the retail sales sector and the role of Wal-Mart in those changes.
920 words (approx. 3.7 pages), 3 sources, MLA, £ 21.95
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Abstract
This paper cites the two major strategies that retail sales corporations must adopt: an online presence and consumer incentives to continue shopping in brick-and-mortar stores. It focuses on how Wal Mart does both.
From the Paper
" The retail sector and retail sales corporations have changed in the last five years as the conditions within which they function have changed. Consumers have more choices about where they buy products because .."
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Sales and Distribution Issues for Toyota, 2008.
Examines a strategic problem related to sales and distribution issues at Toyota.
1,005 words (approx. 4.0 pages), 2 sources, APA, £ 24.95
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Abstract
This paper examines a strategic problem related to sales and distribution of a product across the 50 US states with a focus on the Southern states wherein a company that is technologically advanced produces enough product but does not have enough retail outlets or sales staff to adequately service its vast market. In this example, the Toyota Motor Corporation of North America is used to illustrate the issues appropriately for shareholders.
Table of Contents:
Overview
Situational Overview
Sales & Marketing Strategy
Alternative Strategies for Shareholder Review
Alternative 1
Alternative 2
Recommendation for Stockholders
From the Paper
"Shareholder approval is required for this strategy to work because Toyota is contractually obligated to its existing dealership network and cannot move away from it without incurring considerable expense because of these contractual agreements. The company simply needs to design more integrated marketing collateral that allows its existing dealership network to more effectively reach local communities; i.e. targeted Internet advertising and strategically placed web-enabled kiosks, in a fashion that new dealerships with the associated sales staff would not eat into existing dealership market share."
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Tax Lien Certificates, 2004.
Examines the sale of tax lien certificates to private investors.
904 words (approx. 3.6 pages), 5 sources, MLA, £ 21.95
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Abstract
The sale of tax lien certificates to private investors from state and local governments is a win-win for both parties. This paper shows that the private investor earns high interest on his investment, the state and local government collects the taxes they need to function.
From the Paper
"State and local governments need taxes in order to fund programs that are essential to the proper functioning of the community. If these revenues were to stop the basic services that all local communities provide its members would stop as well, sacrificing not only the value of those services but also the jobs that they sustain. The sale of tax lien certificates to private investors is one way for state ..."
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A Taxing Proposition, 2002.
This paper lays out the principles and history behind our current national tax system. It dissects the two presidential candidates' tax plans and discusses some alternative forms of taxation that have been proposed.
2,312 words (approx. 9.2 pages), 11 sources, MLA, £ 49.95
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Abstract
The paper traces the history of the different types of taxes that exist nowadays. It also highlights the central role taxation plays in election campaigns. The paper presents the differences between Al Gore and George W. Bush's tax plans and what they entail for the average taxpayer. It also mentions novel ideas such as replacing national income tax with a national retail sales tax as well as instituting a flat tax.
From the Paper
"The issue of taxation has been a fundamental part of our national discourse since the colonial era. From the dawn of our nation during a revolt against British taxes, to the current tax plans proposed by our presidential candidates, the discussion over national taxes has been a crucial part of our political system. Taxation is the one issue that truly affects each and every individual in our country, from the billionaire Internet magnate to the first-grader buying a stick of gum at the local five and dime."
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Sales Manager Motivation, 2004.
A research report to examine whether remotely-based sales managers are more motivated and effective than branch-based sales managers.
10,700 words (approx. 42.8 pages), 43 sources, APA, £ 147.95
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Abstract
With internet technology allowing for easy communication between remote locations, telecommuting becomes a feasible option for many organizations. Telecommuting is also becoming a popular option for employees, with this method of working allowing for better management of work and family demands, greater flexibility in time management, and fewer of the stresses that are associated with the work environment. This paper shows that, in theory, it appears that telecommuting is an option that is beneficial to all concerned. However, telecommuting does not always provide the many benefits expected. This paper considers and compares the option of remotely-based sales management to branch-based management, point-by-point, and the overall benefits of each are discussed. This research report determines the motivation and effectiveness of telecommuting workers and non-telecommuting workers. The study looks specifically at sales account managers employed by G.E. Capital, with the information obtained used to determine whether account managers based remotely are more motivated and effective than those who are branch-based. When overall motivation levels of the two working options are compared, remotely-based sales account managers are found to be more motivated and effective than branch-based sales account managers.
Table of Contents
Introduction
Research Objectives
Scope and Limitations
Research and Methodology
Definition
Hypotheses
Hypothesis Number One
Hypothesis Number Two
Hypothesis Number Three
Motivators
Employee Motivators
Company Motivators
Negatives for the Company
Negatives for the Employee
Telecommuting Background
New Paradigms
Factors Influencing the Leap to Cyberspace
Results of all these Factors
The Downside Risks
Training for Success
Developing Successful Telecommuting Arrangements
Telecommuting Satisfaction
Supervisory Support
Child Care
Family Disruptions
Life Satisfaction Factors
Conclusion
Appendix A: Tips for Smoothly Implementing a Telecommuting Program Appendix B: Ground Rules for Successful Telecommuting
Appendix C: Tips for Making Telecommuting Productive
From the Paper
"In fact, some companies are using electronic check-in procedures. In the United States, the federal government?s General Services Administration (GSA), the government?s office and telecommunications supply service, has implemented a plan in which employees can telecommute by using any of 17 office stations closer to their homes than the Crystal City, Virginia, main site. Workers using the system have reported more time and less stress in their lives. They also feel they are more productive. It is easy for supervisors to verify such claims. In the Nilles-type scenario, when workers arrive, they swipe a magnetic card through a scanner to enter the center. When workers reach their workstations, they type in several passwords to access personal telework centers and the GSA computer accounts they need."
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