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Integration Of The Income Taxes
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Book Synopsis Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States by : International Monetary Fund
Download or read book Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States written by International Monetary Fund and published by International Monetary Fund. This book was released on 1990-07-01 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: The classical corporate profits tax in the United States involves non-neutralities between: different sources of financing; different forms of business organization; and retaining or distributing earnings and may result in the U.S. investor being at a disadvantage vis-à-vis foreign investors. An international comparison is provided, and the potential effects of different integration schemes on the user cost of capital and tax revenues are assessed. The integration of corporate and individual income taxes in the United States could lead to a more efficient domestic and worldwide allocation of resources.
Book Synopsis Integration of the Income Taxes by : Charles E. McLure
Download or read book Integration of the Income Taxes written by Charles E. McLure and published by . This book was released on 1976 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Integration of the U.S. Corporate and Individual Income Taxes by : United States. Department of the Treasury
Download or read book Integration of the U.S. Corporate and Individual Income Taxes written by United States. Department of the Treasury and published by . This book was released on 1998 with total page 827 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Instead of the Dole by : Hermione Parker
Download or read book Instead of the Dole written by Hermione Parker and published by Routledge. This book was released on 2018-06-28 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1989, assesses the existing tax and benefit systems as being beyond repair, and examines the case for integration. Integrated tax/benefit systems change the basis of entitlement from contribution record and contingency to citizenship and need. Having shown that full integration is not realistic, the author discusses four major partial integration options in detail. Basing her comparison on detailed analysis of specific models, she is able to compare the redistributive and incentive efforts of each scheme.
Author :United States. Department of the Treasury. Advisory Committee on Estate and Gift Taxation Publisher : ISBN 13 : Total Pages :184 pages Book Rating :4.3/5 ( download)
Book Synopsis Federal Estate and Gift Taxes by : United States. Department of the Treasury. Advisory Committee on Estate and Gift Taxation
Download or read book Federal Estate and Gift Taxes written by United States. Department of the Treasury. Advisory Committee on Estate and Gift Taxation and published by . This book was released on 1947 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Regional Integration and Factor Income Taxation by : De Valeria Bonis
Download or read book Regional Integration and Factor Income Taxation written by De Valeria Bonis and published by . This book was released on 1999 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: November 1997 Even if concerted agreements might help reduce inefficiencies resulting from regional differences in income tax, making regional taxes uniform may not be the best solution to the problem-but imposing a minimum tax rate could be. De Bonis analyzes (both theoretically and empirically) the international distortions and fiscal interdependence that arise because of different tax rates among a region's countries. She also studies what happens when the countries try to harmonize taxes, focusing on how the countries' size influences results, how strategic behavior changes under different international tax rules, and what happens to relationships with countries excluded from the integration process. Among her findings: * In the case of highly mobile factors, such as financial capital, competition involves the risk of tax rates and revenues being brought down to extremely low levels, so some form of concerted agreement seems necessary, although cooperation need not involve tax rate uniformity. But regional agreements might be ineffective when factors can move to the rest of the world. * In the case of less mobile factors, such as physical capital, competition would not yield the outcome of extremely low tax rates. Then the need for concerted international intervention is weaker. But international coordination in the form of imposing a minimum tax rate might be beneficial in some cases. * As for taxing foreign direct investment in developing countries, in the context of regional North-South integration agreements, it is possible that differences in the countries' objective functions eliminate the incentive for strategic reactions. In the context of South-South agreements, incentives for the integrating, capital-importing countries to compete with each other are determined by the kind of tax system chosen in the capital-exporting rest of the world. In the case of exemption, competition would drive capital income tax rates down. In the case of a credit system, competition would take place only in tariffs (or other trade taxes). What is required then is an agreement not on capital income taxes but on a common external tariff. * In the presence of migration costs or a link between the tax rates on mobile and immobile factors, the absence of coordination does not lead to a zero tax rate on mobile factors. Both countries' welfare can be improved by imposing a minimum tax rate, but not a uniform tax rate. This paper-a product of the Development Research Group-is part of background work for the group's program on regionalism and development.
Author :United States; Dept; Of the Treasury Publisher :Forgotten Books ISBN 13 :9781330282830 Total Pages :290 pages Book Rating :4.2/5 (828 download)
Book Synopsis Report of the Department of the Treasury on Integration of the Individual and Corporate Tax Systems by : United States; Dept; Of the Treasury
Download or read book Report of the Department of the Treasury on Integration of the Individual and Corporate Tax Systems written by United States; Dept; Of the Treasury and published by Forgotten Books. This book was released on 2015-06-12 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Report of the Department of the Treasury on Integration of the Individual and Corporate Tax Systems: Taxing Business Income Once The Honorable Dan Rostenkowski Chairman Committee on Ways and Means United States House of Representatives Washington. D.C. 20515 Dear Mr Chairman: Section 634 of Public Law 99-514. the Tax Reform Act of 19S6 directed the Secretary of the Treasury or his delegate to study reforms of the taxation of corporate income under Subchapter C of the Internal Revenue Code. This mandate is quite broad. We concluded that a comprehensive study of the issues presented by integration of the corporate and individual income tax would address fundamental questions concerning bow the corporate income tax might: be restructured to reduce tax distortions of important corporate financial decisions and to achieve a more efficient system. Given the prevalence of integrated corporate income tax systems in the world today, we believe that an examination of these substantial issues should precede consideration of other, less fundamental, approaches to corporate income tax reform Accordingly, this Report is submitted pursuant to the statutory directive cued above. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author :United States. Dept. of the Treasury Advisory Committee on Estate and Gift Taxation Publisher : ISBN 13 : Total Pages :186 pages Book Rating :4.0/5 ( download)
Book Synopsis Federal Estate and Gift Taxes by : United States. Dept. of the Treasury Advisory Committee on Estate and Gift Taxation
Download or read book Federal Estate and Gift Taxes written by United States. Dept. of the Treasury Advisory Committee on Estate and Gift Taxation and published by . This book was released on 1947 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Once is Enough by : Charles E. McLure
Download or read book Once is Enough written by Charles E. McLure and published by . This book was released on 1977 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Corporate Tax Integration in the United States by : Alfredo Manuel Marvão Pereira
Download or read book Corporate Tax Integration in the United States written by Alfredo Manuel Marvão Pereira and published by . This book was released on 1988 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax policy and capital formation by : United States. Congress. Joint Committee on Taxation
Download or read book Tax policy and capital formation written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1977 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Report of the Department of the Treasury on Integration of the Individual and Corporate Tax Systems by : United States Dept Of The Treasury
Download or read book Report of the Department of the Treasury on Integration of the Individual and Corporate Tax Systems written by United States Dept Of The Treasury and published by Forgotten Books. This book was released on 2017-10-31 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Report of the Department of the Treasury on Integration of the Individual and Corporate Tax Systems: Taxing Business Income Once The so - called classical system of current u.s. Tax law treats corporations and their investors as separate entities and levies tax at both the corporate and shareholder levels on earnings from investments in corporate equity. Corporate earnings distributed to lenders as interest are generally deductible by the corporation and taxed, if at all, to the lender. Investors who conduct business activity in noncorporate form, such as a sole proprietorship or partnership, are taxed once on their earnings at the owners' tax rate. As a result, despite the critical role played by corporations as a vehicle for economic growth, the United States tax law often perversely penalizes the corporate form of organization. The current system of taxation also distorts corporate financial decisions - in particular by encouraging debt and discouraging new equity financing of corporate investments. The tax system also prejudices corporate decisions about whether to retain earnings or pay dividends and encourages corporations to distribute earnings in a manner to avoid the double level tax. Integration of the individual and corporate tax system would tax corporate income once and reduce or eliminate these economic distortions. Most trading partners of the United States have integrated their corporate tax systems. The potential economic gains from integration are substantial. This Report examines in detail several different integration prototypes, although it does not attempt an exhaustive discussion of all possible integration systems or of all the technical issues raised by the alternative prototypes. This Report does not contain legislative recommendations. Rather, it is intended to stimulate discussion of the various prototypes and issues they raise. By advancing the opportunity for such debate, this Report should encourage serious consideration of proposals for integrating the individual and corporate tax systems in the United States. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Book Synopsis Regional Integration and Factor Income Taxation by : Valeria De Bonis
Download or read book Regional Integration and Factor Income Taxation written by Valeria De Bonis and published by World Bank Publications. This book was released on 1997 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Integration of Corporate and Personal Taxes in Europe by : Michael P. Devereux
Download or read book The Integration of Corporate and Personal Taxes in Europe written by Michael P. Devereux and published by The Committee. This book was released on 1997 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: The paper describes in some detail the imputation systems in France, Germany, Italy and the United Kingdom, paying particular attention to the minimum tax. It also briefly addresses a number of economic issues; it examines the likely impact of the minimum tax on the investment and financing decisions of companies, and outlines how the impact of the imputation system depends on the minimum tax; and it also briefly raises the issue of alternative forms of taxation of corporate source income.
Book Synopsis The Integration of the German Tax System by : Paul Hahn Wueller
Download or read book The Integration of the German Tax System written by Paul Hahn Wueller and published by . This book was released on 1933 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. Senate. Committee on the Budget. Task Force on Tax Policy and Tax Expenditures Publisher : ISBN 13 : Total Pages :272 pages Book Rating :4.:/5 (327 download)
Book Synopsis Encouraging Capital Formation Through the Tax Code by : United States. Congress. Senate. Committee on the Budget. Task Force on Tax Policy and Tax Expenditures
Download or read book Encouraging Capital Formation Through the Tax Code written by United States. Congress. Senate. Committee on the Budget. Task Force on Tax Policy and Tax Expenditures and published by . This book was released on 1975 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Report of the Department of the Treasury on Integration of the Individual and Corporate Tax Systems: Taxing Business Income Once by : United States. Department of the Treasury
Download or read book Report of the Department of the Treasury on Integration of the Individual and Corporate Tax Systems: Taxing Business Income Once written by United States. Department of the Treasury and published by . This book was released on 1992 with total page 99 pages. Available in PDF, EPUB and Kindle. Book excerpt:
