Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1451961928
Total Pages : 64 pages
Book Rating : 4.4/5 (519 download)

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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.

Statistics of Income

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Publisher :
ISBN 13 :
Total Pages : 256 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Statistics of Income by : United States. Internal Revenue Service

Download or read book Statistics of Income written by United States. Internal Revenue Service and published by . This book was released on 1973 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Anglo-American Corporate Taxation

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Publisher : Cambridge University Press
ISBN 13 : 113950259X
Total Pages : 265 pages
Book Rating : 4.1/5 (395 download)

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Book Synopsis Anglo-American Corporate Taxation by : Steven A. Bank

Download or read book Anglo-American Corporate Taxation written by Steven A. Bank and published by Cambridge University Press. This book was released on 2011-09-22 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax paid at the corporate level imputed to shareholders through a full or partial credit against dividends received. Under the American approach, by contrast, corporate and shareholder income taxes have remained separate under what is called a 'classical' system in which shareholders receive little or no relief from a second layer of taxes on dividends. Steven A. Bank explores the evolution of the corporate income tax systems in each country during the nineteenth and twentieth centuries to understand the common legal, economic, political and cultural forces that produced such divergent approaches and explains why convergence may be likely in the future as each country grapples with corporate taxation in an era of globalization.

American Tax Resisters

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Publisher : Harvard University Press
ISBN 13 : 0674369408
Total Pages : 309 pages
Book Rating : 4.6/5 (743 download)

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Book Synopsis American Tax Resisters by : Romain D. Huret

Download or read book American Tax Resisters written by Romain D. Huret and published by Harvard University Press. This book was released on 2014-04-15 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: “The American taxpayer”—angered by government waste and satisfied only with spending cuts—has preoccupied elected officials and political commentators since the Reagan Revolution. But resistance to progressive taxation has older, deeper roots. American Tax Resisters presents the full history of the American anti-tax movement that has defended the pursuit of limited taxes on wealth and battled efforts to secure social justice through income redistribution for the past 150 years. From the Tea Party to the Koch brothers, the major players in today’s anti-tax crusade emerge in Romain Huret’s account as the heirs of a formidable—and far from ephemeral—political movement. Diverse coalitions of Americans have rallied around the flag of tax opposition since the Civil War, their grievances fueled by a determination to defend private life against government intrusion and a steadfast belief in the economic benefits and just rewards of untaxed income. Local tax resisters were actively mobilized by business and corporate interests throughout the early twentieth century, undeterred by such setbacks as the Sixteenth Amendment establishing a federal income tax. Zealously petitioning Congress and chipping at the edges of progressive tax policies, they bequeathed hard-won experience to younger generations of conservatives in their pursuit of laissez-faire capitalism. Capturing the decisive moments in U.S. history when tax resisters convinced a majority of Americans to join their crusade, Romain Huret explains how a once marginal ideology became mainstream, elevating economic success and individual entrepreneurialism over social sacrifice and solidarity.

Is there a Need for Harmonizing Capital Income Taxes within EC Countries?

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Publisher : International Monetary Fund
ISBN 13 : 1451922906
Total Pages : 36 pages
Book Rating : 4.4/5 (519 download)

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Book Synopsis Is there a Need for Harmonizing Capital Income Taxes within EC Countries? by : International Monetary Fund

Download or read book Is there a Need for Harmonizing Capital Income Taxes within EC Countries? written by International Monetary Fund and published by International Monetary Fund. This book was released on 1990-01-01 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper describes how growing economic integration within the European Community increases the scope for any one EC country to impose adverse externalities on other member countries by manipulating its capital income taxes. After examining several alternatives to concerted tax harmonization, the paper concludes that there is a need to harmonize capital income taxes within the EC as the Community moves toward a unified market with free capital movements and fixed nominal exchange rates. The harmonization process could start by agreeing on the tax base, followed by setting minimum statutory rates.

Revenue Act of 1978

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Publisher :
ISBN 13 :
Total Pages : 844 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Revenue Act of 1978 by : United States. Congress. Senate. Committee on Finance

Download or read book Revenue Act of 1978 written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1978 with total page 844 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Making the Modern American Fiscal State

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Publisher : Cambridge University Press
ISBN 13 : 1107043921
Total Pages : 447 pages
Book Rating : 4.1/5 (7 download)

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Book Synopsis Making the Modern American Fiscal State by : Ajay K. Mehrotra

Download or read book Making the Modern American Fiscal State written by Ajay K. Mehrotra and published by Cambridge University Press. This book was released on 2013-09-30 with total page 447 pages. Available in PDF, EPUB and Kindle. Book excerpt: Making the Modern American Fiscal State chronicles the rise of the US system of direct and progressive taxation.

Service Annual Survey

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Publisher :
ISBN 13 :
Total Pages : 6 pages
Book Rating : 4.3/5 (2 download)

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Book Synopsis Service Annual Survey by :

Download or read book Service Annual Survey written by and published by . This book was released on 1986 with total page 6 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Congressional Record

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Publisher :
ISBN 13 :
Total Pages : 458 pages
Book Rating : 4.A/5 ( download)

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Book Synopsis Congressional Record by : United States. Congress

Download or read book Congressional Record written by United States. Congress and published by . This book was released on 1921 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Congressional Record Index

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Publisher :
ISBN 13 :
Total Pages : 452 pages
Book Rating : 4.A/5 ( download)

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Book Synopsis Congressional Record Index by :

Download or read book Congressional Record Index written by and published by . This book was released on 1921 with total page 452 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes history of bills and resolutions.

Tax Increase Proposals, Hearings Before...

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Publisher :
ISBN 13 :
Total Pages : 512 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Tax Increase Proposals, Hearings Before... by : United States. Congress. Senate. Committee on Finance

Download or read book Tax Increase Proposals, Hearings Before... written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1974 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt:

President's 1961 Tax Recommendations

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Publisher :
ISBN 13 :
Total Pages : 2550 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis President's 1961 Tax Recommendations by : United States. Congress. House. Committee on Ways and Means

Download or read book President's 1961 Tax Recommendations written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1961 with total page 2550 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes Treasury Dept study "Study on Entertainment Expenses," Apr. 1961 (p. 131-215), and FAA study "Study of User Charges for the Domestic Federal Airway System," Apr. 1961 (p. 565-663); Continuation of hearings on proposed tax reductions. Focuses on proposal to tax company stockholders on earnings of foreign subsidiaries. Includes "Digest of Testimony Presented and Statements Submitted to the Committee on Ways and Means with Respect to the President's Tax Recommendations" (June 27, 1961. 3553-3613 p.).

Federal Taxation in America

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Publisher : Cambridge University Press
ISBN 13 : 1107099765
Total Pages : 347 pages
Book Rating : 4.1/5 (7 download)

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Book Synopsis Federal Taxation in America by : W. Elliot Brownlee

Download or read book Federal Taxation in America written by W. Elliot Brownlee and published by Cambridge University Press. This book was released on 2016-07-19 with total page 347 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an analysis of the dramatic shifts in American taxation through crises from the American Revolution through to the 'Great Recession'.

Tax Increase Proposals

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Publisher :
ISBN 13 :
Total Pages : 520 pages
Book Rating : 4.0/5 (1 download)

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Book Synopsis Tax Increase Proposals by : United States. Congress. Senate. Committee on Finance

Download or read book Tax Increase Proposals written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1974 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Proceedings of the ... Annual Meeting of Life Insurance Association of America

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Publisher :
ISBN 13 :
Total Pages : 174 pages
Book Rating : 4.3/5 (243 download)

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Book Synopsis Proceedings of the ... Annual Meeting of Life Insurance Association of America by : Life Insurance Association of America

Download or read book Proceedings of the ... Annual Meeting of Life Insurance Association of America written by Life Insurance Association of America and published by . This book was released on 1920 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Revenue Act of 1938

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Publisher :
ISBN 13 :
Total Pages : 120 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Revenue Act of 1938 by : United States. Congress. Senate. Committee on Finance

Download or read book Revenue Act of 1938 written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1938 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Hearings, Reports and Prints of the Senate Committee on Finance

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Publisher :
ISBN 13 :
Total Pages : 772 pages
Book Rating : 4.:/5 (35 download)

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Book Synopsis Hearings, Reports and Prints of the Senate Committee on Finance by : United States. Congress. Senate. Committee on Finance

Download or read book Hearings, Reports and Prints of the Senate Committee on Finance written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1938 with total page 772 pages. Available in PDF, EPUB and Kindle. Book excerpt: