Does Deductibility Influence Local Taxation?

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ISBN 13 :
Total Pages : 72 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Does Deductibility Influence Local Taxation? by : Robert P. Inman

Download or read book Does Deductibility Influence Local Taxation? written by Robert P. Inman and published by . This book was released on 1985 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent proposals to reform the U.S. tax code all contain significant reforms of the cufrent provision allowing for the deductibility of state and local taxes. This paper examines the effect of deductibility reform on the revenue decisions of the largest U.S. cities. The analysis of eight alternative reforms concludes:(1) total taxes change very little in the long-run, falling at most by 13% and, for many cities, even rising slightly; (2) fees and license revenue (predominantly a tax on firms) generally fall, in some cases by 30% or more; (3) the net effect on total revenues (tax plus fees) is generally small, never declininq by more than 12% even with full loss of deductibility; and (4) policies to offset city revenue losses are effective in neutralizing the negative effects of deductibility reform.

Does Deductibility Influence Local Taxation?

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ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (61 download)

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Book Synopsis Does Deductibility Influence Local Taxation? by :

Download or read book Does Deductibility Influence Local Taxation? written by and published by . This book was released on 1985 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Withholding and Estimated Tax

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Publisher :
ISBN 13 :
Total Pages : 56 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis Tax Withholding and Estimated Tax by :

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:

Medical and Dental Expenses

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ISBN 13 :
Total Pages : 20 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis Medical and Dental Expenses by :

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:

Impact of the Elimination of State and Local Tax Deduction

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Publisher :
ISBN 13 :
Total Pages : 136 pages
Book Rating : 4.3/5 (121 download)

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Book Synopsis Impact of the Elimination of State and Local Tax Deduction by : United States. Congress. House. Committee on the District of Columbia. Subcommittee on Fiscal Affairs and Health

Download or read book Impact of the Elimination of State and Local Tax Deduction written by United States. Congress. House. Committee on the District of Columbia. Subcommittee on Fiscal Affairs and Health and published by . This book was released on 1986 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Deductibility and Municipal Budget Structure

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ISBN 13 :
Total Pages : 35 pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis Tax Deductibility and Municipal Budget Structure by : Harvey S. Rosen

Download or read book Tax Deductibility and Municipal Budget Structure written by Harvey S. Rosen and published by . This book was released on 2010 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper investigates the effects of deductibility of local taxes on communities' budgetary decisions. Our focus is on how changes in the tax price of local spending induced by deductibility affect the mix between deductible and nondeductible revenue sources, and on expenditures. The econometric analysis is based on a rich data set that tracks the fiscal behavior of 172 local governments from 1978 to 1980. We find that the elasticity of deductible taxes with respect to the tax price is in the range -1.2 to -1.6; the tax price has no statistically significant effect on the use of nondeductible revenue sources; and the elasticity of local expenditures with respect to the tax price is about -1.8. Hence, if deductibility were eliminated, we would expect to see a substantial decline in local government spending.

The Ecology of Tax Systems

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Publisher : Edward Elgar Publishing
ISBN 13 : 1788116879
Total Pages : 262 pages
Book Rating : 4.7/5 (881 download)

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Book Synopsis The Ecology of Tax Systems by : Vito Tanzi

Download or read book The Ecology of Tax Systems written by Vito Tanzi and published by Edward Elgar Publishing. This book was released on 2018-03-30 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: This groundbreaking book analyzes how the ecology of taxation is fundamental for the success or failure of tax systems. It specifically focuses on the role of the ecological environment on taxation; the factors that determine the ecology of taxation; and how the ecology of taxation has changed and may continue to evolve. The implicit, important conclusion is that there are no permanent or universal optimal tax theories: all theories are related to this ecology.

Local Tax Policy

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Publisher : Rowman & Littlefield
ISBN 13 : 153813117X
Total Pages : 177 pages
Book Rating : 4.5/5 (381 download)

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Book Synopsis Local Tax Policy by : David Brunori

Download or read book Local Tax Policy written by David Brunori and published by Rowman & Littlefield. This book was released on 2019-07-26 with total page 177 pages. Available in PDF, EPUB and Kindle. Book excerpt: Local Tax Policy: A Primer provides the definitive discussion of how local governments raise revenue. The fourth edition addresses the fundamental influences on local tax and revenue policy including interjurisdictional competition, the politics of anti-taxation, and the relationships with state and federal governments. The primary sources of revenue are discussed from a policy perspective noting the pros and cons of the property tax, local sales and income taxes, and nontax revenue such as intergovernmental aid and user fees.

Understanding the tax reform debate background, criteria, & questions

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Publisher : DIANE Publishing
ISBN 13 : 1428934391
Total Pages : 77 pages
Book Rating : 4.4/5 (289 download)

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Book Synopsis Understanding the tax reform debate background, criteria, & questions by :

Download or read book Understanding the tax reform debate background, criteria, & questions written by and published by DIANE Publishing. This book was released on 2005 with total page 77 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Estimates of Federal Tax Expenditures

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ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Estimates of Federal Tax Expenditures by : United States. Department of the Treasury

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:

Tax Deductibility and Municipal Budget Structure

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Publisher :
ISBN 13 :
Total Pages : 33 pages
Book Rating : 4.:/5 (157 download)

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Book Synopsis Tax Deductibility and Municipal Budget Structure by : Douglas Holtz-Eakin

Download or read book Tax Deductibility and Municipal Budget Structure written by Douglas Holtz-Eakin and published by . This book was released on 1987 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper investigates the effects of deductibility of local taxes on communities' budgetary decisions. Our focus is on how changes in the tax price of local spending induced by deductibility affect the mix between deductible and nondeductible revenue sources, and on expenditures. The econometric analysis is based on a rich data set that tracks the fiscal behavior of 172 local governments from 1978 to 1980. We find that the elasticity of deductible taxes with respect to the tax price is in the range -1.2 to -1.6; the tax price has no statistically significant effect on the use of nondeductible revenue sources; and the elasticity of local expenditures with respect to the tax price is about -1.8. Hence, if deductibility were eliminated, we would expect to see a substantial decline in local government spending

State-local Tax Equity: an Empirical Analysis of the Fifty States

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Publisher :
ISBN 13 :
Total Pages : 216 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis State-local Tax Equity: an Empirical Analysis of the Fifty States by : Donald Phares

Download or read book State-local Tax Equity: an Empirical Analysis of the Fifty States written by Donald Phares and published by . This book was released on 1973 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt:

2017 State Business Tax Climate Index

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Publisher :
ISBN 13 : 9781942768128
Total Pages : pages
Book Rating : 4.7/5 (681 download)

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Book Synopsis 2017 State Business Tax Climate Index by : Jared Walczak

Download or read book 2017 State Business Tax Climate Index written by Jared Walczak and published by . This book was released on 2017-09-28 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures.

Federal Deductibility of State and Local Taxes

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Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.:/5 (15 download)

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Book Synopsis Federal Deductibility of State and Local Taxes by : Steven Maguire

Download or read book Federal Deductibility of State and Local Taxes written by Steven Maguire and published by . This book was released on 2008 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides a brief history of deductible state and local taxes, and discusses deduction for real estate property taxes, deductions for income, sales, and use taxes. The report also discusses policy alternatives and current legislation.

Self-employment Tax

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ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Self-employment Tax by :

Download or read book Self-employment Tax written by and published by . This book was released on 1988 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Individual retirement arrangements (IRAs)

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ISBN 13 :
Total Pages : 284 pages
Book Rating : 4.:/5 (334 download)

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Book Synopsis Individual retirement arrangements (IRAs) by : United States. Internal Revenue Service

Download or read book Individual retirement arrangements (IRAs) written by United States. Internal Revenue Service and published by . This book was released on 1990 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:

How Public Education Benefits from the Federal Income Tax Deduction for State and Local Taxes and Other Special Tax Provisions. A Background Paper from the Center on Education Policy

Download How Public Education Benefits from the Federal Income Tax Deduction for State and Local Taxes and Other Special Tax Provisions. A Background Paper from the Center on Education Policy PDF Online Free

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ISBN 13 :
Total Pages : 15 pages
Book Rating : 4.:/5 (16 download)

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Book Synopsis How Public Education Benefits from the Federal Income Tax Deduction for State and Local Taxes and Other Special Tax Provisions. A Background Paper from the Center on Education Policy by : Wayne C. Riddle

Download or read book How Public Education Benefits from the Federal Income Tax Deduction for State and Local Taxes and Other Special Tax Provisions. A Background Paper from the Center on Education Policy written by Wayne C. Riddle and published by . This book was released on 2011 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: This background paper is intended to serve as a companion to the Center on Education Policy report, "Get the Federal Government Out of Education? That Wasn't the Founding Fathers' Vision." That report discusses the historical foundations and current purposes of the federal role in education. This paper goes into more detail about an issue mentioned briefly in the other report--the financial benefits that education incurs from special federal tax provisions for "individual" taxpayers, particularly the deduction for state and local taxes. Although federal "corporate" tax provisions also affect education, they are beyond the scope of this paper. This paper presents a summary of key findings. Following the key findings is a broad overview of all the special tax provisions for individuals that benefit any level of education and the estimated amount of benefits from each provision. The subsequent sections, which comprise the bulk of the paper, analyze the impact of state and local tax deductibility on public K-12 education. Key findings include: (1) Special tax provisions indirectly subsidize all levels of education; (2) Public K-12 education receives benefits worth billions of dollars through the deductibility of state and local taxes; (3) The federal deduction for state and local taxes has a greater impact in some states than in others; and (4) The federal deduction for state and local taxes appears to maximize the ability of states and localities to raise revenues for public K-12 education. (Contains 3 tables and 3 footnotes.) [For the companion report, "Get the Federal Government out of Education? That Wasn't the Founding Fathers' Vision," see ED518386.].