He has even gone so far as to characterize tax collectors in Italy — which, mind you, has a history of epic tax evasion — as "the extortionist arm of an enemy state".
These ideas will encounter a hostile reception from partisans in the debate of the past quarter-century, in which the prevailing political rhetoric characterizes taxes as sheer waste, an unfair drag on the most productive people and an evil.
At the meeting in San Diego of 3,500 of what the company calls independent marketing associates, the Tax People's speakers repeatedly characterized the tax dream team as having such prowess that when the I.R.S. learns who is representing the taxpayer it quickly "wilts".
Following a reform of the corporate income tax in 1996, with a positive impact on revenue, the period 1997 2007 was characterized by tax decreases, stemming chiefly from revisions of the personal income tax (in 1999, 2003 and 2007), and the corporate income tax (in 2007), coupled with changes in social contributions and indirect taxes.
David McSweeney, chief operating officer of King-of-Prussia, Pa.-based Healthcare Data Management, a firm that audits health benefits, characterized the tax as a way of prodding employers to redesign high-cost packages and therefore drive down the overall cost of health care.
Next, we characterized various Tax mutants for their Bim-reducing activities (Fig. 2E).
Moreover, for fixed-income quadratic taxation environments with no Condorcet winner, we have proved that for sufficiently right-skewed income distribution functions, the least core is characterized by taxes with marginal-rate progressivity.
In Theorem 2, we show that for fixed-income quadratic taxation environments with no Condorcet winner, and for sufficiently right-skewed income distribution functions, the least core is characterized by taxes with marginal-rate progressivity.
In order to identify the majority winning tax policies (if any), the first step is to characterize the tax policies that are objections to a given tax policy.
During the debt ceiling debate this summer, President Obama took aim at bankers and hedge fund managers, characterizing their tax rates as unfairly low and calling for an end to corporate tax loopholes.
