Implications of Different Bases for a VAT

Analyzes options for a value-added tax: a low rate on a broad base to meet deficit reduction targets; a high rate on a narrow base that excludes items disproportionately consumed by lower-income households; or a broad base with a targeted rebate

Using a VAT for Deficit Reduction

Examines implications of imposing a value-added tax, compared with increasing individual income tax rates (including capital gains tax), such as the distribution of the tax burden on households, distortions on economic decisions, and government costs

Using a VAT to Reform the Income Tax

Analyzes a proposal to simplify the tax system and improve economic incentives by adopting a value-added tax, removing most current taxpayers from income tax rolls, reforming the corporate income tax, and lowering the top individual and corporate rates

Methodology for Distributing a VAT

Proposes a revised methodology for analyzing the distributional effects of a value-added tax - the economic burden placed on households of different income levels and demographics - as well as on government revenues and spending and capital

Reducing the Deficit by Increasing Individual Income Tax Rates

Estimates impact on debt-to-GDP ratio of raising all individual income tax rates, including the capital gains tax; raising the top three rates and leaving capital gains rate unchanged; and raising the top two rates and leaving capital gains unchanged

Curbing Tax Expenditures

Reviews trends in tax expenditures and their effects and examines three options for raising tax revenue by applying limits to large and widely utilized tax preferences: a fixed percentage credit, a cap based on income, and a constant percentage reduction

Hate Crimes, Hate Speech and Free Speech - Florida\u27s Bias - Intended Crime Statute

Incidents of violence, property damage or intimidation based on hate and prejudice occur each day in Florida, and are part of a nationwide problem in hate - related or bias - intended crimes