Gosh, why didn't I think of these things?

On Jun 1, 2014, at 11:16 PM, <[email protected]> 
<[email protected]> wrote:

> 
> Stiglitz wrote:
> APPENDIX: SPECIFIC TAX PROPOSALS
> Corporate Tax Reform
> • Raise corporate income tax rates while providing incentives for investments 
> and job
> creation in the U.S.
> • Reduce spending on corporate welfare
> • Impose a special set of financial sector taxes, including the bonus tax, 
> the financial
> transactions tax, the bank rescue fund, and electronic payment system fees
> • Impose taxes on monopolies and other rent-based enterprises
> • Ensure that multinationals pay their fair share of taxes and have 
> incentives to invest in
> America by replacing the transfer price system with the formulaic approach 
> and taxing
> firms on their global income
> • Reduce the bias towards leverage by making dividend payments tax deductible 
> but
> imposing a withholding tax
> Individual Tax Reform
> • Institute a progressive tax increase
> • Institute a simplified individual income tax (e.g. a $100,000 standard 
> exemption)
> combined with a value-added tax, levied at a low rate
> • Implement the fair tax, with which we eliminate the preferential treatment 
> of
> dividends and capital gains
> • Eliminate the step-up of basis at death
> • Eliminate capital gains tax deferral, e.g. using mark-to-market accounting
> • Eliminate loopholes for the rich, e.g. the tax exemption of interest on 
> municipal bonds
> • Broaden the tax base by curtailing tax expenditures for top incomes
> • Gradually eliminate tax deductibility of mortgage payments by converting the
> deductibility into a tax credit (with an upper limit) and/or into an equity 
> subsidy for
> first time homebuyers
> • Reduce or eliminate the tax exemption of employer-provided health 
> insurance, but
> balance it with a middle class compensatory tax adjustment
> • Eliminate savings subsidies as tax expenditures
> Other Taxes and Ways of Raising Revenues
> • Impose environment taxes, including a tax on carbon
> • Impose inheritance and estate taxes
> • Improve management of government owned natural and other resources, 
> including
> be!er auctioning
> 
> -- 
>    Ron
> 
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