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Report Of The Department Of The Treasury On Integration Of The Individual And Corporate Tax Systems
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Book Synopsis Report of the Department of the Treasury on Integration of the Individual and Corporate Tax Systems 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 written by United States. Department of the Treasury and published by Department. This book was released on 1992 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
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.
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.
Book Synopsis Integration of Individual and Corporate Tax Systems by : United States. Department of the Treasury
Download or read book Integration of Individual and Corporate Tax Systems written by United States. Department of the Treasury and published by . This book was released on 1992 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Treasury Department Report, Integration of the Individual and Corporate Tax Systems, Taxing Business Income Once, Issued Jan. 6, 1992 by : United States. Department of the Treasury
Download or read book Treasury Department Report, Integration of the Individual and Corporate Tax Systems, Taxing Business Income Once, Issued Jan. 6, 1992 written by United States. Department of the Treasury and published by . This book was released on 1992 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Federal Income Tax Project by : Alvin C. Warren
Download or read book Federal Income Tax Project written by Alvin C. Warren and published by . This book was released on 1993 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Reporter's study of corporate tax integration."--T.p.
Book Synopsis Overview by : United States. Department of the Treasury
Download or read book Overview written by United States. Department of the Treasury and published by . This book was released on 1984 with total page 300 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. Department 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. Department of the Treasury and published by Department. This book was released on 1992 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
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.
Download or read book Treasury Bulletin written by and published by . This book was released on 1995 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Corporate Tax Shelters by : United States. Congress. House. Committee on Ways and Means
Download or read book Corporate Tax Shelters written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 2001 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Monthly Catalogue, United States Public Documents by :
Download or read book Monthly Catalogue, United States Public Documents written by and published by . This book was released on 1992-07 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Monthly Catalog of United States Government Publications by :
Download or read book Monthly Catalog of United States Government Publications written by and published by . This book was released on 1992 with total page 996 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxing Ourselves, fifth edition by : Joel Slemrod
Download or read book Taxing Ourselves, fifth edition written by Joel Slemrod and published by MIT Press. This book was released on 2017-06-02 with total page 530 pages. Available in PDF, EPUB and Kindle. Book excerpt: The new edition of a popular guide to the key issues in tax reform, presented in a clear, nontechnical, and unbiased way. To follow the debate over tax reform, the interested citizen is often forced to choose between misleading sound bites and academic treatises. Taxing Ourselves bridges the gap between the oversimplified and the arcane, presenting the key issues clearly and without a political agenda. Tax policy experts Joel Slemrod and Jon Bakija lay out in accessible language what is known and not known about how taxes affect the economy and offer guidelines for evaluating tax systems—both the current tax system and proposals to reform it. This fifth edition has been extensively revised to incorporate the latest data, empirical evidence, and tax law. It offers new material on recent tax reform proposals, expanded coverage of international tax issues, and the latest enforcement initiatives. Offering historical perspectives, outlining the basic criteria by which tax policy should be judged (fairness, economic impact, enforceability), examining proposals for both radical change (replacement of the income tax with a flat tax or consumption tax) and incremental changes to the current system, and concluding with a voter's guide, the book provides readers with enough background to make informed judgments about how we should tax ourselves. Praise for earlier editions “An excellent book.” —Jeff Medrick, New York Times “A fair-minded exposition of a politically loaded subject.” —Kirkus Reviews
Book Synopsis The International Taxation System by : Andrew Lymer
Download or read book The International Taxation System written by Andrew Lymer and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.
Book Synopsis Written Comments on New Revenue Provisions in the President's Fiscal Year 1997 Budget by : United States. Congress. House. Committee on Ways and Means
Download or read book Written Comments on New Revenue Provisions in the President's Fiscal Year 1997 Budget written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1997 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: Distributed to some depository libraries in microfiche.
Book Synopsis Treasury Report on Tax Simplification and Reform by : United States. Department of the Treasury
Download or read book Treasury Report on Tax Simplification and Reform written by United States. Department of the Treasury and published by . This book was released on 1984 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt:
