General Explanations of the Administration's Revenue Proposals

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Author :
Publisher : Palala Press
ISBN 13 : 9781379035992
Total Pages : 0 pages
Book Rating : 4.0/5 (359 download)

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Book Synopsis General Explanations of the Administration's Revenue Proposals by : United States Dept of the Treasury

Download or read book General Explanations of the Administration's Revenue Proposals written by United States Dept of the Treasury and published by Palala Press. This book was released on 2018-03-02 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

General Explanations of the Administration's Fiscal Year 2014 Revenue Proposals

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Author :
Publisher : Government Printing Office
ISBN 13 :
Total Pages : 258 pages
Book Rating : 4./5 ( download)

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Book Synopsis General Explanations of the Administration's Fiscal Year 2014 Revenue Proposals by : Treasury Department

Download or read book General Explanations of the Administration's Fiscal Year 2014 Revenue Proposals written by Treasury Department and published by Government Printing Office. This book was released on 2013-05-07 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: Each February when the President releases his proposed Federal Budget for the following year, Treasury releases the General Explanations of the Administration's Revenue Proposals. Known as the “Green Book” (or Greenbook), the document provides a concise explanation of each of the Administration’s Fiscal Year 2014 tax proposals for raising revenue for the Government. This annual document clearly recaps each proposed change, reviewing the provisions in the Current Law, outlining the Administration's Reasons for Change to the law, and explaining the Proposal for the new law. Ideal for anyone wanting a clear summary of the Administration's policies and proposed tax law changes. While many of the proposals included in the FY 2014 budget are either the same or modified versions of proposals included in the Administration’s FY 2013 budget, there are nearly 50 new revenue proposals in the 2014 budget, including closing loopholes and changing tax credits and incentives. Following are a few of the President's new revenue proposals that are explained in the Treasury FY2014 Green Book: Extending employment tax credits for hiring veterans; Requiring derivatives contracts to be marked to market and taxed as ordinary income on an annual basis; Repealing the domestic manufacturing deduction for oil and natural gas production; Establishing multiple incentives for investment in infrastructure, including “America Fast Forward” Bonds and increasing caps on other bonds; Taxing carried interest as ordinary income; Returning the estate tax to 2009 levels, modifying the recent estate tax exclusions and rates signed into law earlier this year under the American Taxpayer Relief Act; Prohibiting individuals from accumulating more than $3 million in tax-preferred retirement accounts; and Capping the benefit of certain deductions (such as a charitable contribution deduction) to 28 percent for taxpayers at or above the 33% marginal tax rate.

U.S. Investment Since the Tax Cuts and Jobs Act of 2017

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Publisher : International Monetary Fund
ISBN 13 : 1498317049
Total Pages : 37 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis U.S. Investment Since the Tax Cuts and Jobs Act of 2017 by : Emanuel Kopp

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.

Reform of U.S. International Taxation

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (15 download)

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Book Synopsis Reform of U.S. International Taxation by : Jane Gravelle

Download or read book Reform of U.S. International Taxation written by Jane Gravelle and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report describes and assesses the principal prescriptions that have been offered for broad reform of the international system. It begins with an overview of current law and possible revisions. It then sets the framework for considering economic efficiency as well as tax shelter activities. Finally, it reviews alternative approaches to revision in light of those issues.

Budget of the United States Government

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Publisher :
ISBN 13 :
Total Pages : 434 pages
Book Rating : 4.3/5 (243 download)

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Book Synopsis Budget of the United States Government by : United States. Office of Management and Budget

Download or read book Budget of the United States Government written by United States. Office of Management and Budget and published by . This book was released on 2009 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Congressional Record

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Publisher :
ISBN 13 :
Total Pages : 1324 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 1968 with total page 1324 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Options for Reducing the Deficit

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Publisher : Government Printing Office
ISBN 13 : 9780160936043
Total Pages : 320 pages
Book Rating : 4.9/5 (36 download)

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Book Synopsis Options for Reducing the Deficit by : Congress, Congressional Budget Office

Download or read book Options for Reducing the Deficit written by Congress, Congressional Budget Office and published by Government Printing Office. This book was released on 2016 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume presents 115 options that would decrease federal spending or increase federal revenues over the next decade. The federal budget deficit in fiscal year (FY) 2016 totaled $587 billion or 3.2 percent (%) of gross domestic product (GDP), up 2.5 percent (%) in year 2015. The options cover many areas ranging from defense to energy, Social Security and provisions of the tax code. This edition reports the estimated budgetary effects of various options and highlights some of the advantages and disadvantages of those options. Students pursuing research for economic coursework in high school, community college, and university levels may be interested in this vision presented by the Congressional Budget Office, Additionally, economists, federal budget analysts, political science scholars, financial planners, and lawmakers may be interested in this official resource. Related products: Other products produced by the U.S. Congressional Budget Office (CBO) are available here: https: //bookstore.gpo.gov/agency/237Economic Policy resources collection can be found here: https: //bookstore.gpo.gov/catalog/budget-economy/economic-policyEconomic Development publications are available here: https: //bookstore.gpo.gov/catalog/budget-economy/economic-development

Standards for Internal Control in the Federal Government

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Publisher : Lulu.com
ISBN 13 : 0359541828
Total Pages : 88 pages
Book Rating : 4.3/5 (595 download)

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Book Synopsis Standards for Internal Control in the Federal Government by : United States Government Accountability Office

Download or read book Standards for Internal Control in the Federal Government written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation

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Publisher : International Monetary Fund
ISBN 13 : 1513561073
Total Pages : 50 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation by : Aqib Aslam

Download or read book A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation written by Aqib Aslam and published by International Monetary Fund. This book was released on 2021-06-08 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the role of minimum taxes and attempts to quantify their impact on economic activity. Minimum taxes can be effective at shoring up the corporate tax base and enhancing the perceived equity of the tax system, potentially motivating broader taxpayer compliance. Where political and administrative constraints prevent reforms to the standard corporate income tax, a minimum tax can help mitigate base erosion from excessive tax incentives and avoidance. Using a new panel dataset that catalogues changes in minimum tax regimes over time around the world, firm-level analysis suggests that the introduction or reform of a minimum tax is associated with an increase in the average effective tax rate of just over 1.5 percentage points with respect to turnover and of around 10 percent with respect to operating income. Minimum taxes based on modified corporate income lead to the largest increases in effective tax rates, followed by those based on assets and turnover.

Cash Or Deferred Arrangements

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (169 download)

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Book Synopsis Cash Or Deferred Arrangements by : David L. Raish

Download or read book Cash Or Deferred Arrangements written by David L. Raish and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Circular No. A-11

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Publisher :
ISBN 13 : 9781077077607
Total Pages : 534 pages
Book Rating : 4.0/5 (776 download)

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Book Synopsis Circular No. A-11 by : Omb

Download or read book Circular No. A-11 written by Omb and published by . This book was released on 2019-06-29 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: The June 2019 OMB Circular No. A-11 provides guidance on preparing the FY 2021 Budget and instructions on budget execution. Released in June 2019, it's printed in two volumes. This is Volume I. Your budget submission to OMB should build on the President's commitment to advance the vision of a Federal Government that spends taxpayer dollars more efficiently and effectively and to provide necessary services in support of key National priorities while reducing deficits. OMB looks forward to working closely with you in the coming months to develop a budget request that supports the President's vision. Most of the changes in this update are technical revisions and clarifications, and the policy requirements are largely unchanged. The summary of changes to the Circular highlights the changes made since last year. This Circular supersedes all previous versions. VOLUME I Part 1-General Information Part 2-Preparation and Submission of Budget Estimates Part 3-Selected Actions Following Transmittal of The Budget Part 4-Instructions on Budget Execution VOLUME II Part 5-Federal Credit Part 6-The Federal Performance Framework for Improving Program and Service Delivery Part7-Appendices Why buy a book you can download for free? We print the paperback book so you don't have to. First you gotta find a good clean (legible) copy and make sure it's the latest version (not always easy). Some documents found on the web are missing some pages or the image quality is so poor, they are difficult to read. If you find a good copy, you could print it using a network printer you share with 100 other people (typically its either out of paper or toner). If it's just a 10-page document, no problem, but if it's 250-pages, you will need to punch 3 holes in all those pages and put it in a 3-ring binder. Takes at least an hour. It's much more cost-effective to just order the bound paperback from Amazon.com This book includes original commentary which is copyright material. Note that government documents are in the public domain. We print these paperbacks as a service so you don't have to. The books are compact, tightly-bound paperback, full-size (8 1/2 by 11 inches), with large text and glossy covers. 4th Watch Publishing Co. is a HUBZONE SDVOSB. https: //usgovpub.com

United States Code

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Publisher :
ISBN 13 :
Total Pages : 1146 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis United States Code by : United States

Download or read book United States Code written by United States and published by . This book was released on 2013 with total page 1146 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.

The Crisis in Tax Administration

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Publisher : Rowman & Littlefield
ISBN 13 : 9780815796565
Total Pages : 420 pages
Book Rating : 4.7/5 (965 download)

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Book Synopsis The Crisis in Tax Administration by : Henry Aaron

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.

Joint Ventures Involving Tax-Exempt Organizations, 2021 Cumulative Supplement

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Author :
Publisher : John Wiley & Sons
ISBN 13 : 1119845610
Total Pages : 354 pages
Book Rating : 4.1/5 (198 download)

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Book Synopsis Joint Ventures Involving Tax-Exempt Organizations, 2021 Cumulative Supplement by : Michael I. Sanders

Download or read book Joint Ventures Involving Tax-Exempt Organizations, 2021 Cumulative Supplement written by Michael I. Sanders and published by John Wiley & Sons. This book was released on 2022-01-06 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: Stay up to date on all relevant regulatory and legislative changes, as well as leading case law, in a complicated area of law In the 2021 Cumulative Supplement to the 4th edition of Joint Ventures Involving Tax-Exempt Organizations, a renowned team of authors delivers the latest updates and developments in the legislation, regulations, and case law governing joint ventures with tax-exempt organizations. Practical and relevant commentary accompanies authoritative reviews of the most recent changes in this complex area of law, creating an essential and comprehensive resource for executives, managers, and other leaders engaged in joint ventures with tax-exempt organizations, as well as the professionals who advise them.

Taxes in America

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Publisher :
ISBN 13 : 0190920866
Total Pages : 369 pages
Book Rating : 4.1/5 (99 download)

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Book Synopsis Taxes in America by : Leonard E. Burman

Download or read book Taxes in America written by Leonard E. Burman and published by . This book was released on 2020 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: Arguments about taxation are among the most heated- no other topic is as influential to the role of government and the distribution of costs and benefits in America. But while understanding of our tax system is of vital importance, the complexity can create confusion. Two of America's leading authorities on taxes, Leonard E. Burman and Joel Slemrod, bring clarity in this concise explanation of how our tax system works, how it affects people and businesses, and how it might be improved. The book explores what makes a tax system fair, simple, and efficient, why our system falls short, and whether the new tax law promises much, if any, improvement. Accessibly written and organized in a clear, question-and-answer format, the book describes the intricacies of the modern tax system in an easy-to-grasp manner. It has been revised and updated to both explain the Tax Cuts and Jobs Act (TCJA) in 2017, the most comprehensive reform of its income tax system since 1986, and to examine its likely effects on individuals, businesses, and society. Among the questions discussed are: How much more tax could the IRS collect with better enforcement? How do tax burdens vary around the world? Why do corporations pay so little tax, even though they earn trillions of dollars every year? What kind of tax system is most conducive to economic growth? And, can taxes be fair?

Financial Valuation

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Publisher : John Wiley & Sons
ISBN 13 : 1119880939
Total Pages : 1527 pages
Book Rating : 4.1/5 (198 download)

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Book Synopsis Financial Valuation by : James R. Hitchner

Download or read book Financial Valuation written by James R. Hitchner and published by John Wiley & Sons. This book was released on 2024-12-05 with total page 1527 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive guide to the theory and application of valuation, along with useful models, tools, and tips for analysts Financial Valuation: Applications and Models provides authoritative reference and practical guidance on the appropriate, defensible way to prepare and present business valuations. With contributions by 30 top experts in the field, this updated edition provides an essential resource for those seeking the most up-to-date methods, with a strong emphasis on applications and models. Coverage includes the latest approaches to the valuation of closely held businesses, nonpublic entities, intangibles, and other assets, with comprehensive discussion on valuation theory, a consensus view on application, and the tools to make it happen. This 5th edition has been revised throughout, introducing new and extended coverage of essential topics like: S Corps, discounts for lack of marketability, cost of capital resources, cash flow methods, depositions and trials, and more. Packed with examples, checklists, and models to help navigate valuation projects, this book is an excellent practical tool for working professionals. It also provides hundreds of expert tips and best practices in clear, easy-to-follow language. The companion website provides access to extensive appendix materials, and the perspectives of valuation thought leaders add critical insight. Learn the art and science of estimating the value of businesses, including closely held businesses and nonpublic entities Determine the monetary value of intangible assets like goodwill, intellectual property, and brand recognition Update your knowledge with the latest valuation methods, approaches, and tools Use checklists, templates, models, and examples to make your valuations easier Business valuation analysts, CPAs, appraisers, and attorneys—as well as anyone aspiring to those careers—will appreciate the comprehensive theory and thorough practical guidance in Financial Valuation: Applications and Models.

The Power to Destroy

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Publisher : Princeton University Press
ISBN 13 : 0691225540
Total Pages : 368 pages
Book Rating : 4.6/5 (912 download)

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Book Synopsis The Power to Destroy by : Michael J. Graetz

Download or read book The Power to Destroy written by Michael J. Graetz and published by Princeton University Press. This book was released on 2024-02-13 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: How the antitax fringe went mainstream—and now threatens America’s future The postwar United States enjoyed large, widely distributed economic rewards—and most Americans accepted that taxes were a reasonable price to pay for living in a society of shared prosperity. Then in 1978 California enacted Proposition 13, a property tax cap that Ronald Reagan hailed as a “second American Revolution,” setting off an antitax, antigovernment wave that has transformed American politics and economic policy. In The Power to Destroy, Michael Graetz tells the story of the antitax movement and how it holds America hostage—undermining the nation’s ability to meet basic needs and fix critical problems. In 1819, Chief Justice John Marshall declared that the power to tax entails “the power to destroy.” But The Power to Destroy argues that tax opponents now wield this destructive power. Attacking the IRS, protecting tax loopholes, and pushing tax cuts from Reagan to Donald Trump, the antitax movement is threatening the nation’s social safety net, increasing inequality, ballooning the national debt, and sapping America’s financial strength. The book chronicles how the movement originated as a fringe enterprise promoted by zealous outsiders using false economic claims and thinly veiled racist rhetoric, and how—abetted by conservative media and Grover Norquist’s “taxpayer protection pledge"—it evolved into a mainstream political force. The important story of how the antitax movement came to dominate and distort politics, and how it impedes rational budgeting, equality, and opportunities, The Power to Destroy is essential reading for understanding American life today.