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Proposed Alternatives To Tax Exempt State And Local Bonds
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Book Synopsis Proposed Alternatives to Tax-exempt State and Local Bonds by : American Enterprise Institute for Public Policy Research
Download or read book Proposed Alternatives to Tax-exempt State and Local Bonds written by American Enterprise Institute for Public Policy Research and published by . This book was released on 1973 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Alternatives to Tax-exempt State and Local Bonds by : United States. Congress. House. Committee on Ways and Means
Download or read book Alternatives to Tax-exempt State and Local Bonds written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1976 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Proposed Alternatives to Tax-exempt State and Local Bonds by :
Download or read book Proposed Alternatives to Tax-exempt State and Local Bonds written by and published by . This book was released on 1973 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Reform Proposals written by and published by . This book was released on 1985 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. Joint Committee on Internal Revenue Taxation Publisher : ISBN 13 : Total Pages :24 pages Book Rating :4.:/5 (327 download)
Book Synopsis Taxable Bond Alternative for State and Local Governments by : United States. Congress. Joint Committee on Internal Revenue Taxation
Download or read book Taxable Bond Alternative for State and Local Governments written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1976 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis General Tax Reform: An alternative to tax-exempt state and local bonds by : United States. Congress. House. Committee on Ways and Means
Download or read book General Tax Reform: An alternative to tax-exempt state and local bonds written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1973 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Alternatives to Tax-exempt State and Local Bonds by : United States. Congress. House. Committee on Ways and Means
Download or read book Alternatives to Tax-exempt State and Local Bonds written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1976 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax-Exempt Bonds Are Here To Stay - Why Congress Should Not Eliminate Tax-Exempt Financing for States by : Randle B. Pollard
Download or read book Tax-Exempt Bonds Are Here To Stay - Why Congress Should Not Eliminate Tax-Exempt Financing for States written by Randle B. Pollard and published by . This book was released on 2014 with total page 1 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the current political climate of advocating a reduction of federal expenditures and reducing the federal deficit, there continues to be discussion by President and the U.S. Congress of reforming the Internal Revenue Code (the “Code”). The recent passage of the American Taxpayer Relief Act of 2012 (“Fiscal Cliff Act”) has not resolved the federal budget deficit issues. Prior to the passage of the Fiscal Cliff Act, the repeal or limitation of several deductions or exclusions in the Code know as tax expenditures, were being considered. One of these expenditures was the exclusion of interest on state and local bonds provided for in section 103 of the Code. There are proposals by the President and Congress to eliminate or substantially reduce federal income tax exemption of interest income received from municipal debt. Not since the passage of the Tax Reform Act of 1986 has there been sufficient political momentum to consider eliminating or restricting tax-exemption of municipal debt. This paper will support the premise that Congress should not eliminate or limit the exclusion of interest on state and local bonds through section 103 of the Code because the alternatives financing options for state and local government entities will not reflect the demand of investors; remove state and local control of their debt financing; and create an inefficient federal bureaucracy for funding of state and local projects.
Author :United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures Publisher : ISBN 13 : Total Pages :80 pages Book Rating :4.:/5 (318 download)
Book Synopsis Tax-exempt and Taxable Governmental Bonds by : United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures
Download or read book Tax-exempt and Taxable Governmental Bonds written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures and published by . This book was released on 2011 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Portfolio Substitution and the Revenue Cost of Exempting State and Local Government Interest Payments from Federal Income Tax by : James M. Poterba
Download or read book Portfolio Substitution and the Revenue Cost of Exempting State and Local Government Interest Payments from Federal Income Tax written by James M. Poterba and published by . This book was released on 2008 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper explores how alternative assumptions about household portfolio behavior affect estimates of the revenue cost of excluding state and local government interest payments from the federal income tax base. Standard tax expenditure estimates assume that current holders of tax-exempt bonds would replace their holdings of tax-exempt bonds with taxable bonds if the tax exemption were eliminated. We consider a number of alternative possible portfolio responses. Because taxable bonds are among the most heavily taxed assets, assuming that investors holding tax-exempt bonds would otherwise hold taxable bonds yields a larger estimate of the revenue cost of tax exemption than many alternative assumptions. Based on data from the 2004 Survey of Consumer Finances, we estimate that the revenue cost of tax exemption under the "taxable bond substitution hypothesis" is $14.2 billion, compared with $10.1 billion if corporate stock replaces tax-exempt bonds in household portfolios, and $7.9 billion if investors distribute their tax-exempt bond holdings in proportion to the other assets currently in their portfolios. We also explore the revenue effects of capping the dollar amount of tax-exempt interest per tax return and of limiting tax-exempt interest as a fraction of AGI.
Book Synopsis Buying Municipal Bonds by : John Andrew
Download or read book Buying Municipal Bonds written by John Andrew and published by . This book was released on 1987 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis An Evaluation of the Taxable Bond Option by : Richard L. Vilardo
Download or read book An Evaluation of the Taxable Bond Option written by Richard L. Vilardo and published by . This book was released on 1978 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Technical Information Release by : United States. Internal Revenue Service
Download or read book Technical Information Release written by United States. Internal Revenue Service and published by . This book was released on 1969 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Impact on State and Local Governments and Tax-exempt Organizations of Replacing the Federal Income Tax by :
Download or read book Impact on State and Local Governments and Tax-exempt Organizations of Replacing the Federal Income Tax written by and published by . This book was released on 1996 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Encyclopedia of Taxation & Tax Policy by : Joseph J. Cordes
Download or read book The Encyclopedia of Taxation & Tax Policy written by Joseph J. Cordes and published by The Urban Insitute. This book was released on 2005 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: "From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
Book Synopsis Budget Options by : United States. Congressional Budget Office
Download or read book Budget Options written by United States. Congressional Budget Office and published by . This book was released on 1977 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Rethinking Property Tax Incentives for Business by : Daphne A. Kenyon
Download or read book Rethinking Property Tax Incentives for Business written by Daphne A. Kenyon and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The use of property tax incentives for business by local governments throughout the United States has escalated over the last 50 years. While there is little evidence that these tax incentives are an effective instrument to promote economic development, they cost state and local governments $5 to $10 billion each year in forgone revenue. Three major obstacles can impede the success of property tax incentives as an economic development tool. First, incentives are unlikely to have a significant impact on a firm's profitability since property taxes are a small part of the total costs for most businesses--averaging much less than 1 percent of total costs for the U.S. manufacturing sector. Second, tax breaks are sometimes given to businesses that would have chosen the same location even without the incentives. When this happens, property tax incentives merely deplete the tax base without promoting economic development. Third, widespread use of incentives within a metropolitan area reduces their effectiveness, because when firms can obtain similar tax breaks in most jurisdictions, incentives are less likely to affect business location decisions. This report reviews five types of property tax incentives and examines their characteristics, costs, and effectiveness: property tax abatement programs; tax increment finance; enterprise zones; firm-specific property tax incentives; and property tax exemptions in connection with issuance of industrial development bonds. Alternatives to tax incentives should be considered by policy makers, such as customized job training, labor market intermediaries, and business support services. State and local governments also can pursue a policy of broad-based taxes with low tax rates or adopt split-rate property taxation with lower taxes on buildings than land.State policy makers are in a good position to increase the effectiveness of property tax incentives since they control how local governments use them. For example, states can restrict the use of incentives to certain geographic areas or certain types of facilities; publish information on the use of property tax incentives; conduct studies on their effectiveness; and reduce destructive local tax competition by not reimbursing local governments for revenue they forgo when they award property tax incentives.Local government officials can make wiser use of property tax incentives for business and avoid such incentives when their costs exceed their benefits. Localities should set clear criteria for the types of projects eligible for incentives; limit tax breaks to mobile facilities that export goods or services out of the region; involve tax administrators and other stakeholders in decisions to grant incentives; cooperate on economic development with other jurisdictions in the area; and be clear from the outset that not all businesses that ask for an incentive will receive one.Despite a generally poor record in promoting economic development, property tax incentives continue to be used. The goal is laudable: attracting new businesses to a jurisdiction can increase income or employment, expand the tax base, and revitalize distressed urban areas. In a best case scenario, attracting a large facility can increase worker productivity and draw related firms to the area, creating a positive feedback loop. This report offers recommendations to improve the odds of achieving these economic development goals.
