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Author :
Publisher :
ISBN 13 :
Total Pages : 56 pages
Book Rating : 4.:/5 (3 download)
Download or read book Tax Withholding and Estimated Tax written by and published by . This book was released on 1993 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Department of the Treasury
Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.:/5 (327 download)
Download or read book Estimates of Federal Tax Expenditures written by United States. Department of the Treasury and published by . This book was released on 1975 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 196 pages
Book Rating : 4.3/5 (243 download)
Download or read book The Budget and Economic Outlook written by and published by . This book was released on 2008 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Robert Watt Jamison
Publisher : CCH Incorporated
ISBN 13 : 9780808049913
Total Pages : 0 pages
Book Rating : 4.0/5 (499 download)
Download or read book Tax Cuts and Jobs Act Impact written by Robert Watt Jamison and published by CCH Incorporated. This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Cuts and Jobs Act is considered the most sweeping tax law change in decades, and for many individuals and businesses the massive and complex changes will have profound impacts. In particular, the multitude of provisions will vastly impact small businesses. How are you helping your small business clients prepare? The all-new CCH(R) AnswerConnect: Tax Cuts and Jobs Act Impact - Guide to Small Business will address concerns and provide in-depth details on the provisions, implications and benefits small businesses may witness as a result of the new Act. Lower individual tax rates, expansion of the IRS Code Sec. 179 deduction, the new 20% deduction on qualified business income (QBI) for certain pass-through entities and the reduced corporate income tax rate are just a few of the big and somewhat complex changes that will be in effect. It's highly recommended that you prepare now to mitigate risks and ensure that your small business clients have a complete understanding of how the Tax Cuts and Jobs Act will significantly impact the way they do business. The CCH Answer Connect Guide on Small Business explains the implications of the changes made by the Tax Cuts and Jobs Act. affecting small businesses. Items in the Act that affect small businesses include, among others, the revised tax rate structure for corporations, the Section 179 deduction, bonus depreciation, luxury car deductions, and the changes made to the taxation of pass-through entities (including the new 20% of QBI deduction available to certain pass-throughs. Other changes are also discussed including the section 199 deduction, the rules for net operating losses, the deductibility of entertainment expenses, the deduction for fringe benefits, the deduction for on-site eating facitlities, the deduction for business interest expenses, and a tax credit for employer-paid wages for medical or family leave.
Author : Mr.Nigel A Chalk
Publisher : International Monetary Fund
ISBN 13 : 1484372549
Total Pages : 48 pages
Book Rating : 4.4/5 (843 download)
Download or read book The Tax Cuts and Jobs Act: An Appraisal written by Mr.Nigel A Chalk and published by International Monetary Fund. This book was released on 2018-08-07 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper assesses the landmark Tax Cuts and Jobs Act (TCJA), from the perspective of both the U.S. itself and the wider world. The reform has many positive aspects including steps to broaden the base of, and reduce marginal rates under, the personal income tax (PIT), reduce distortions to investment and financing decisions, and mitigate outward profit shifting. But the TCJA has a large fiscal price tag and leaves significant uncertainty as to how the U.S. tax system will develop. The PIT changes could have better targeted relief at low earners, and there is scope to more fully address distortions in business taxation. The novel international provisions create a complex array of both positive and negative international spillovers, and have the potential to significantly reshape the wider international tax system.
Author : Robert Watt Jamison
Publisher : CCH Incorporated
ISBN 13 : 9780808049906
Total Pages : 0 pages
Book Rating : 4.0/5 (499 download)
Download or read book Tax Cuts and Jobs Act Impact written by Robert Watt Jamison and published by CCH Incorporated. This book was released on 2018-04-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Cuts and Jobs Act is considered the most sweeping tax law change in decades, and, for many individuals and businesses, the massive and complex changes will have a profound impact. This includes the impact on choice of entity decisions, affected by how C corporations and pass-through entities will be taxed under the new Act. These drastic changes may cause many businesses to reconsider their current entity structure. The all-new CCH(R) AnswerConnect: Tax Cuts and Jobs Act Impact - Guide to Choice of Entity discusses the factors involved in choosing a form of business entity. The options available include being taxed as a C Corporation, where the entity is responsible for paying taxes, or being taxed as a pass-through entity, where the individual owner of the entity is responsible for paying the tax. With this authoritative guide you will gain a more solid understanding of the tax implications of choice of entity, the advantages and disadvantages of changing entities and the factors to consider before making that decision. The CCH Answer Connect Guide on Choice of Entity discusses the factors involved in choosing a form of business entioty after the Tax Cuts and Jobs Act.. Basically the choice is either a C Corporation where the entity is responsible for paying the taxes or a Pass-Through Entity (S Corporation or Partnership) where the individual owner of the entity is responsible for paying the tax. Factors to be considered in making this choice include, among others, the number and types of owners, the jurisdctions in which the business operates, the type of business and industry and the desired tax treatment.. Many businesses may feel that the tax treatment of a pass-through is more favorable because pass-throughs are not subject to a double tax and pass-throughs are able to utilize the capital gain tax rate on the eventual sale of the assets of the business. Hiowever, the changes made to the corporate tax law by the TCJA, such as the reduced tax rate of 21% may make the C Corporation entity more attractive.
Author :
Publisher :
ISBN 13 :
Total Pages : 20 pages
Book Rating : 4.:/5 (3 download)
Download or read book Medical and Dental Expenses written by and published by . This book was released on 1990 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Frank Newport
Publisher : Grand Central Publishing
ISBN 13 : 0759511764
Total Pages : 205 pages
Book Rating : 4.7/5 (595 download)
Download or read book Polling Matters written by Frank Newport and published by Grand Central Publishing. This book was released on 2004-07-30 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt: From The Gallup Organization-the most respected source on the subject-comes a fascinating look at the importance of measuring public opinion in modern society. For years, public-opinion polls have been a valuable tool for gauging the positions of American citizens on a wide variety of topics. Polling applies scientific principles to understanding and anticipating the insights, emotions, and attitudes of society. Now in POLLING MATTERS: Why Leaders Must Listen to the Wisdom of the People, The Gallup Organization reveals: What polls really are and how they are conducted Why the information polls provide is so vitally important to modern society today How this valuable information can be used more effectively and more...
Author : Emanuel Kopp
Publisher : International Monetary Fund
ISBN 13 : 1498317049
Total Pages : 37 pages
Book Rating : 4.4/5 (983 download)
Download or read book U.S. Investment Since the Tax Cuts and Jobs Act of 2017 written by Emanuel Kopp and published by International Monetary Fund. This book was released on 2019-05-31 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre-TCJA forecasts and that the overriding factor driving it has been the strength of expected aggregate demand. Investment has, so far, fallen short of predictions based on the postwar relation with tax cuts. Model simulations and firm-level data suggest that much of this weaker response reflects a lower sensitivity of investment to tax policy changes in the current environment of greater corporate market power. Economic policy uncertainty in 2018 played a relatively small role in dampening investment growth.
Author : Frank L. Brunetti
Publisher : CCH Incorporated
ISBN 13 : 9780808050018
Total Pages : 0 pages
Book Rating : 4.0/5 (5 download)
Download or read book Tax Cuts and Jobs ACT Impact - Guide to Exceeding the Standard Deduction written by Frank L. Brunetti and published by CCH Incorporated. This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The CCH Guide on the Tax Cuts and Jobs Act Impact--Exceeding the Standard Deduction describes the effect of certain major changes affecting individuals.These include the changes to personal deductions, including the doubling of the standard deduction, the imitation placed on combined state and local income taxes, property taxes and sales taxes, and the elimination of home equiity interest and most itremized deductions. This Guide provides tips to maximize or preserve some of the benefits from these lost deductions.
Author : Mr. Alexander D Klemm
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 30 pages
Book Rating : 4.4/5 (2 download)
Download or read book The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States written by Mr. Alexander D Klemm and published by International Monetary Fund. This book was released on 2022-05-06 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2017 Tax Cuts and Jobs Act (TCJA) sharply reduced effective corporate income tax rates on equity-financed US investment. This paper examines the reform’s impact on US inbound foreign direct investment (FDI) and investment in property, plant and equipment (PPE) by foreign-owned US companies. We first model effective marginal and average tax rates (EMTRs and EATRs) by country, industry, and method of finance, and then use those tax rates to calculate the tax semi-elasticities of inbound FDI and PPE investment. We find that both PPE investment and FDI financed with retained earnings responded positively to the TCJA reform, but FDI financed with new equity or debt did not. In country-level PPE regressions, inclusion of macroeconomic controls renders tax rate coefficients insignificant, suggesting that the increase in PPE investment after TCJA was driven by general economic growth. In regressions of FDI financed with retained earnings, however, tax coefficients were robust to inclusion of macroeconomic controls. As the literature predicts, EATRs have a greater impact on cross-border investment than EMTRs. Country-by-industry regressions showed a larger effect of taxes on PPE investment than aggregate country-level regressions, but industry-level tax rates appear to have no effect on earnings retention.
Author : Robert Watt Jamison
Publisher :
ISBN 13 : 9780808049890
Total Pages : 0 pages
Book Rating : 4.0/5 (498 download)
Download or read book Tax Cuts and Jobs ACT Impact- Guide to Pass Through Entities written by Robert Watt Jamison and published by . This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Cuts and Jobs Act is considered the most sweeping tax law change in decades, and for many individuals and businesses the massive and complex changes will have profound impacts. The treatment of pass-through entities is one of the many areas where the new Act promises to fundamentally change the approach to tax planning for many business owners. The all-new CCH(R) AnswerConnect: Tax Cuts and Jobs Act Impact - Guide to Pass-Through Entities is focused on the major changes made to the tax rules for pass-through entities, including limited liability companies (LLCs), partnerships, S Corporations and sole proprietorships. Currently, the income from these pass-through entities flows through to the individual owners and is taxed at the individual rate. However, the tax landscape for pass-through entities will change considerably under the new tax law. The CCH Answer Connect Guide on Pass-Through Entites is focused on the major changes made by the Tax Cuts and Jobs Act in the way that business income generated by pass-through entities such as limited liability companies (LLCs), partnerships, S corporations or sole proprietorships is taxed. Under the old law, the net income of these pass-through entities was not taxed at the entity level but was taxed instead by the owners of the business at their individual tax rate. The Tax Cuts and Jobs Act adds a new section to the Code which provides that a non-corporate taxpayer who has qualified business income from a partnership. S corporation or sole proprietorship may be entitled to an additional deduction.
Author : Isabel Sawhill
Publisher : Yale University Press
ISBN 13 : 0300230362
Total Pages : 268 pages
Book Rating : 4.3/5 (2 download)
Download or read book The Forgotten Americans written by Isabel Sawhill and published by Yale University Press. This book was released on 2018-01-01 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: A sobering account of a disenfranchised American working class and important policy solutions to the nation's economic inequalities One of the country's leading scholars on economics and social policy, Isabel Sawhill addresses the enormous divisions in American society--economic, cultural, and political--and what might be done to bridge them. Widening inequality and the loss of jobs to trade and technology has left a significant portion of the American workforce disenfranchised and skeptical of governments and corporations alike. And yet both have a role to play in improving the country for all. Sawhill argues for a policy agenda based on mainstream values, such as family, education, and work. Although many have lost faith in government programs designed to help them, there are still trusted institutions on both the local and the federal level that can deliver better job opportunities and higher wages to those who have been left behind. At the same time, the private sector needs to reexamine how it trains and rewards employees. This book provides a clear-headed and middle-way path to a better-functioning society in which personal responsibility is honored and inclusive capitalism and more broadly shared growth are once more the norm.
Author : Ruud A. de Mooij
Publisher : International Monetary Fund
ISBN 13 : 1475578296
Total Pages : 20 pages
Book Rating : 4.4/5 (755 download)
Download or read book Curbing Corporate Debt Bias written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2017-02-10 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax provisions favoring corporate debt over equity finance (“debt bias”) are widely recognized as a risk to financial stability. This paper explores whether and how thin-capitalization rules, which restrict interest deductibility beyond a certain amount, affect corporate debt ratios and mitigate financial stability risk. We find that rules targeted at related party borrowing (the majority of today’s rules) have no significant impact on debt bias—which relates to third-party borrowing. Also, these rules have no effect on broader indicators of firm financial distress. Rules applying to all debt, in contrast, turn out to be effective: the presence of such a rule reduces the debt-asset ratio in an average company by 5 percentage points; and they reduce the probability for a firm to be in financial distress by 5 percent. Debt ratios are found to be more responsive to thin capitalization rules in industries characterized by a high share of tangible assets.
Author : William G. Gale
Publisher : Oxford University Press
ISBN 13 : 0190645431
Total Pages : 256 pages
Book Rating : 4.1/5 (96 download)
Download or read book Fiscal Therapy written by William G. Gale and published by Oxford University Press. This book was released on 2019-03-01 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Keeping the economy strong will require addressing two distinct but related problems. Steadily rising federal debt makes it harder to grow our economy, boost our living standards, respond to wars or recessions, address social needs, and maintain our role as a global leader. At the same time, we have let critical investments lag and left many people behind even as overall prosperity has grown. In Fiscal Therapy, William Gale, a leading authority on how federal tax and budget policy affects the economy, provides a trenchant discussion of the challenges posed by the imbalances between spending and revenue. America is facing a gradual decline as debt accumulates and delay raises the costs of action. But there is hope: fiscal responsibility aligns with both conservative and liberal goals and citizens of all stripes can support the notion of making life better for our children and grandchildren. Gale provides a plan to make the economy and nation stronger, one that controls entitlement spending but preserves and enhances their anti-poverty and social insurance roles, increases public investments on human and physical capital, and raises and reforms taxes to pay for government services in a fair and efficient way. What is needed, he argues, is to balance today's needs against tomorrow's obligations. We face significant fiscal challenges but, if we are wise enough to seize our opportunities, we can strengthen our economy, increase opportunity, reduce inequality, and build better lives for our children and grandchildren. We do not have to kill popular programs or starve government. Indeed, one main goal of fiscal reform is to maintain the vital functions that government provides. We need to act responsibly, pay for the government we want, and shape that government in ways that serve us best.
Author : Stephen Fishman
Publisher :
ISBN 13 : 9781413315974
Total Pages : 509 pages
Book Rating : 4.3/5 (159 download)
Download or read book Tax Deductions for Professionals written by Stephen Fishman and published by . This book was released on 2012 with total page 509 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Information that licensed professionals with their own practices need to know to legally maximize their deductions and reduce their taxes"--Provided by publisher.
Author : Daniel M. Schneider
Publisher : CCH Incorporated
ISBN 13 : 9780808049982
Total Pages : 0 pages
Book Rating : 4.0/5 (499 download)
Download or read book Guide to Corporate Tax written by Daniel M. Schneider and published by CCH Incorporated. This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The CCH Answer Connect Guide on Corporations explains the implications of the changes made by the Tax Cuts and Jobs Act. affecting C Corporations. Items in the Act that affect C Corporations include, among others, the new 21% corporate tax rate, the reduced corporate dividends deduction, the repeal of the corporate alternative minimum tax, new limits on business interest deductions, brief discussion of foreign tax provisions and choice of entity, the change to the maximum amount of taxable income that can be offset with NOL deductions, new asset expensing and depreciation tax breaks, the elimination of the Section 199 deduction, a new limitiation on deductions for excess business losses incurred by noncorporate taxpayers, elimination of the section 1031 rules that allow tax-deferred exchanges of appreciated like-kind property, and rules governing capitalization and amortization of specified R&D expenses.
