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Author : William A. Falik
Publisher :
ISBN 13 :
Total Pages : 146 pages
Book Rating : 4.:/5 (417 download)
Download or read book Tax Programs written by William A. Falik and published by . This book was released on 1985 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : William A. Falik
Publisher :
ISBN 13 :
Total Pages : 146 pages
Book Rating : 4.:/5 (128 download)
Download or read book Tax Shelters Under Attack written by William A. Falik and published by . This book was released on 1985 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : James W. Beard
Publisher :
ISBN 13 :
Total Pages : 86 pages
Book Rating : 4.:/5 (58 download)
Download or read book The Internal Revenue Service's Attack Upon Tax Shelters written by James W. Beard and published by . This book was released on 1976 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Noel Brock
Publisher :
ISBN 13 :
Total Pages : 17 pages
Book Rating : 4.:/5 (13 download)
Download or read book The Corporate Response to Government Attacks on Tax Shelters written by Noel Brock and published by . This book was released on 2017 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt: We examine the effectiveness of four federal government actions, all of which were designed to curb the proliferation of corporate tax shelters dating back to the 1990s, at eliciting measurable changes in characteristics commonly associated with tax shelter firms. Our results suggest that the government's initial attacks on corporate tax shelters in the early 2000s elicited significant declines in book-tax differences, discretionary accruals, and the use of Big N audit firms, which contributed to gradual reductions in the estimated likelihood of tax sheltering for both multinational and purely domestic firms. Conversely, later attempts to discourage corporate tax shelters proved ineffective, likely due in part to the effectiveness of previous government attacks and a faltering economy. This study addresses calls from prior literature for a better understanding of factors determining corporate tax avoidance and offers new evidence of multi-faceted taxpayer reactions to corporate tax reform.
Author :
Publisher :
ISBN 13 :
Total Pages : 370 pages
Book Rating : 4.:/5 (841 download)
Download or read book Tax Shelters Under Attack written by and published by . This book was released on 1984 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Tanina Rostain
Publisher :
ISBN 13 :
Total Pages : 15 pages
Book Rating : 4.:/5 (13 download)
Download or read book The IRS Under Siege written by Tanina Rostain and published by . This book was released on 2014 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: Confidence Games provides an account of the wave of tax shelters that occurred at the turn of the twenty-first century. During this period, some of America's most prominent law and accounting firms created and marketed products that enabled the very rich -- including newly minted dot-com millionaires -- to avoid paying their share of taxes by claiming benefits not recognized by law. These abusive tax shelters bore names like BOSS, BLIPS, and COBRA and were developed by such prestigious firms as KPMG, Ernst & Young, BDO Seidman, the now defunct Jenkens & Gilchrist and Brown & Wood, now merged into Sidley Austin. These shelters brought in hundreds of millions of dollars in fees from clients and deprived the U.S. Treasury of billions in revenue before the IRS and Justice Department stepped in with civil penalties and criminal prosecutions targeting the professionals and firms involved. As we suggest, the decade of tax shelter activity between the mid-1990s and mid-2000s is the most serious episode of professional misconduct in the history of the American bar.Chapter 1, available here, describes how an overstretched and under-resourced IRS came under attack in the late 1990's by anti-tax and anti-government members of Congress. In the chapters that follow, we describe the heightened competition for professional services, the relaxation of tax practitioner norms against aggressive advice, and the creation of complex financial instruments that made abusive shelters harder to detect. By 2004, the tax shelter boom was over, leaving failed firms, disgraced professionals, and prison sentences in its wake. A central theme that we explore in the book is the role of organizational forces in abetting wrongdoing. In the conclusion, we assess the regulatory responses that ultimately put an end to this wave of shelters. We also consider strategies and approaches that might serve to strengthen professional norms governing tax advice.The rise and fall of the tax shelter industry offers a cautionary tale that we believe remains highly relevant today, as lawyers and accountants continue to face intense competitive pressure and regulators continue to struggle to keep pace with accelerating financial risk and innovation.
Author : Paul T. Coleman
Publisher :
ISBN 13 :
Total Pages : 158 pages
Book Rating : 4.:/5 (239 download)
Download or read book The War on Tax Shelters written by Paul T. Coleman and published by . This book was released on 1984 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 206 pages
Book Rating : 4.:/5 (184 download)
Download or read book The Limited Partnership Tax Shelter written by and published by . This book was released on 1976 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Tanina Rostain
Publisher : MIT Press
ISBN 13 : 0262027135
Total Pages : 421 pages
Book Rating : 4.2/5 (62 download)
Download or read book Confidence Games written by Tanina Rostain and published by MIT Press. This book was released on 2014-04-25 with total page 421 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rise and fall of a tax shelter industry that enabled some of America's richest citizens to avoid paying their fair share of taxes. For ten boom-powered years at the turn of the twenty-first century, some of America's most prominent law and accounting firms created and marketed products that enabled the very rich—including newly minted dot-com millionaires—to avoid paying their fair share of taxes by claiming benefits not recognized by law. These abusive domestic tax shelters bore such exotic names as BOSS, BLIPS, and COBRA and were developed by such prestigious firms as KPMG and Ernst & Young. They brought in hundreds of millions of dollars in fees from clients and bilked the U.S. Treasury of billions in revenues before the IRS and Justice Department stepped in with civil penalties and criminal prosecutions. In Confidence Games, Tanina Rostain and Milton Regan describe the rise and fall of the tax shelter industry during this period, offering a riveting account of the most serious episode of professional misconduct in the history of the American bar. Rostain and Regan describe a beleaguered IRS preoccupied by attacks from antitax and antigovernment politicians; heightened competition for professional services; the relaxation of tax practitioner norms against aggressive advice; and the creation of complex financial instruments that made abusive shelters harder to detect. By 2004, the tax shelter boom was over, leaving failed firms, disgraced professionals, and prison sentences in its wake. Rostain and Regan's cautionary tale remains highly relevant today, as lawyers and accountants continue to face intense competitive pressure and regulators still struggle to keep pace with accelerating financial risk and innovation.
Author : United States
Publisher :
ISBN 13 :
Total Pages : 1104 pages
Book Rating : 4.:/5 (327 download)
Download or read book U.S. Tax Shelter Industry written by United States and published by . This book was released on 2004 with total page 1104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 1100 pages
Book Rating : 4.3/5 (91 download)
Download or read book U.S. Tax Shelter Industry: The Role of Accountants, Lawyers, and Financial Professionals, S. Hrg. 108-473, Vol. 3 of 4, November 18 and 20, 2003, 108-1 Hearings, *. written by and published by . This book was released on 2004 with total page 1100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : American Law Institute-American Bar Association Committee on Continuing Professional Education
Publisher :
ISBN 13 :
Total Pages : 302 pages
Book Rating : 4.:/5 (781 download)
Download or read book ALI-ABA Course of Study : Tax Shelters Under Attack written by American Law Institute-American Bar Association Committee on Continuing Professional Education and published by . This book was released on 1982 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations
Publisher :
ISBN 13 :
Total Pages : 1202 pages
Book Rating : 4.F/5 ( download)
Download or read book U.S. Tax Shelter Industry written by United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations and published by . This book was released on 2004 with total page 1202 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Henry Aaron
Publisher : Rowman & Littlefield
ISBN 13 : 9780815796565
Total Pages : 420 pages
Book Rating : 4.7/5 (965 download)
Download or read book The Crisis in Tax Administration written by Henry Aaron and published by Rowman & Littlefield. This book was released on 2004-05-20 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration. The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail. The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS.
Author : United States. Congress. House. Committee on Ways and Means
Publisher :
ISBN 13 :
Total Pages : 586 pages
Book Rating : 4.3/5 (121 download)
Download or read book Tax Shelters, Accounting Abuses, and Corporate and Securities Reforms written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1984 with total page 586 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Garrett M. Graff
Publisher : Simon and Schuster
ISBN 13 : 147673545X
Total Pages : 560 pages
Book Rating : 4.4/5 (767 download)
Download or read book Raven Rock written by Garrett M. Graff and published by Simon and Schuster. This book was released on 2017-05-02 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now a 6-part mini-series called Why the Rest of Us Die airing on VICE TV! The shocking truth about the government’s secret plans to survive a catastrophic attack on US soil—even if the rest of us die—is “a frightening eye-opener” (Kirkus Reviews) that spans the dawn of the nuclear age to today, and "contains everything one could possibly want to know" (The Wall Street Journal). Every day in Washington, DC, the blue-and-gold first Helicopter Squadron, codenamed “MUSSEL,” flies over the Potomac River. As obvious as the Presidential motorcade, most people assume the squadron is a travel perk for VIPs. They’re only half right: while the helicopters do provide transport, the unit exists to evacuate high-ranking officials in the event of a terrorist or nuclear attack on the capital. In the event of an attack, select officials would be whisked by helicopters to a ring of secret bunkers around Washington, even as ordinary citizens were left to fend for themselves. “In exploring the incredible lengths (and depths) that successive administrations have gone to in planning for the aftermath of a nuclear assault, Graff deftly weaves a tale of secrecy and paranoia” (The New York Times Book Review) with details "that read like they've been ripped from the pages of a pulp spy novel" (Vice). For more than sixty years, the US government has been developing secret Doomsday strategies to protect itself, and the multibillion-dollar Continuity of Government (COG) program takes numerous forms—from its potential to evacuate the Liberty Bell from Philadelphia to the plans to launch nuclear missiles from a Boeing-747 jet flying high over Nebraska. Garrett M. Graff sheds light on the inner workings of the 650-acre compound, called Raven Rock, just miles from Camp David, as well as dozens of other bunkers the government built for its top leaders during the Cold War, from the White House lawn to Cheyenne Mountain in Colorado to Palm Beach, Florida, and the secret plans that would have kicked in after a Cold War nuclear attack to round up foreigners and dissidents and nationalize industries. Equal parts a presidential, military, and cultural history, Raven Rock tracks the evolution of the government plan and the threats of global war from the dawn of the nuclear era through the War on Terror.
Author : C. Eugene Steuerle
Publisher : The Urban Insitute
ISBN 13 : 9780877665236
Total Pages : 276 pages
Book Rating : 4.6/5 (652 download)
Download or read book The Tax Decade written by C. Eugene Steuerle and published by The Urban Insitute. This book was released on 1992 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: Description of the tax developments of the 1980s by one of the best informed economic analysts of the American system.
