giovedì 10 settembre 2015

La riforma fiscale di Jeb

La riforma fiscale di Jeb Bush (esemplare)
  • It lowers the top rate on personal income to 28 percent, the same rate as the bipartisan 1986 tax reform.
  • It broadens the base by capping the use of itemized deductions.
  • It eliminates the deductibility of state and local taxes, so low-tax states and towns no longer subsidize high-tax ones.
  • It maintains the deductibility of charitable giving, encouraging private solutions to social problems
  • It eliminates the estate tax, so the tax system no longer penalizes those who want to help their children and grandchildren.
  • It lowers the corporate tax rate to be close to international norms.
  • It eliminates the deductibility of interest expenses, putting debt finance and equity finance on a more level planning field.
  • It includes full expensing of investment expenditure, moving the system toward a consumption-based tax.