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Integration Of The Income Taxes
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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.
Book Synopsis Integration of the Income Taxes by : Charles E. McLure
Download or read book Integration of the Income Taxes written by Charles E. McLure and published by . This book was released on 1976 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Federal Income Tax Project by : Alvin C. Warren
Download or read book Federal Income Tax Project written by Alvin C. Warren and published by . This book was released on 1993 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Reporter's study of corporate tax integration."--T.p.
Book Synopsis Integration of the U.S. Corporate and Individual Income Taxes by : United States. Department of the Treasury
Download or read book Integration of the U.S. Corporate and Individual Income Taxes written by United States. Department of the Treasury and published by . This book was released on 1998 with total page 827 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Federal Income Tax Project by : American Law Institute
Download or read book Federal Income Tax Project written by American Law Institute and published by . This book was released on 1993 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Federal Income Tax Project by : American Law Institute
Download or read book Federal Income Tax Project written by American Law Institute and published by . This book was released on 1990 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Instead of the Dole by : Hermione Parker
Download or read book Instead of the Dole written by Hermione Parker and published by Routledge. This book was released on 2018-06-28 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1989, assesses the existing tax and benefit systems as being beyond repair, and examines the case for integration. Integrated tax/benefit systems change the basis of entitlement from contribution record and contingency to citizenship and need. Having shown that full integration is not realistic, the author discusses four major partial integration options in detail. Basing her comparison on detailed analysis of specific models, she is able to compare the redistributive and incentive efforts of each scheme.
Book Synopsis Federal Income Tax Project by : Warren, Alvin C
Download or read book Federal Income Tax Project written by Warren, Alvin C and published by . This book was released on 1993 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Effect of Federal Income Tax Integration on State Income Tax Systems by : James Edward Maule
Download or read book The Effect of Federal Income Tax Integration on State Income Tax Systems written by James Edward Maule and published by . This book was released on 1979 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Effect of Federal Income Tax Integration on State Tax Systems by : James Edward Maule
Download or read book The Effect of Federal Income Tax Integration on State Tax Systems written by James Edward Maule and published by . This book was released on 1982 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Regional Integration and Factor Income Taxation by : De Valeria Bonis
Download or read book Regional Integration and Factor Income Taxation written by De Valeria Bonis and published by . This book was released on 1999 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: November 1997 Even if concerted agreements might help reduce inefficiencies resulting from regional differences in income tax, making regional taxes uniform may not be the best solution to the problem-but imposing a minimum tax rate could be. De Bonis analyzes (both theoretically and empirically) the international distortions and fiscal interdependence that arise because of different tax rates among a region's countries. She also studies what happens when the countries try to harmonize taxes, focusing on how the countries' size influences results, how strategic behavior changes under different international tax rules, and what happens to relationships with countries excluded from the integration process. Among her findings: * In the case of highly mobile factors, such as financial capital, competition involves the risk of tax rates and revenues being brought down to extremely low levels, so some form of concerted agreement seems necessary, although cooperation need not involve tax rate uniformity. But regional agreements might be ineffective when factors can move to the rest of the world. * In the case of less mobile factors, such as physical capital, competition would not yield the outcome of extremely low tax rates. Then the need for concerted international intervention is weaker. But international coordination in the form of imposing a minimum tax rate might be beneficial in some cases. * As for taxing foreign direct investment in developing countries, in the context of regional North-South integration agreements, it is possible that differences in the countries' objective functions eliminate the incentive for strategic reactions. In the context of South-South agreements, incentives for the integrating, capital-importing countries to compete with each other are determined by the kind of tax system chosen in the capital-exporting rest of the world. In the case of exemption, competition would drive capital income tax rates down. In the case of a credit system, competition would take place only in tariffs (or other trade taxes). What is required then is an agreement not on capital income taxes but on a common external tariff. * In the presence of migration costs or a link between the tax rates on mobile and immobile factors, the absence of coordination does not lead to a zero tax rate on mobile factors. Both countries' welfare can be improved by imposing a minimum tax rate, but not a uniform tax rate. This paper-a product of the Development Research Group-is part of background work for the group's program on regionalism and development.
Book Synopsis Federal Income Tax Project by : Alvin C. Warren
Download or read book Federal Income Tax Project written by Alvin C. Warren and published by . This book was released on 1993 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A Status Report on Tax Integration in the United States by : Charles E. Jr McLure
Download or read book A Status Report on Tax Integration in the United States written by Charles E. Jr McLure and published by . This book was released on 1978 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent years have seen considerable interest in the integration of the corporate and personal income taxes. Full integration, under which corporate-source income would be taxed only to shareholders, has significant economic advantages, but it suffers from severe practical difficulties. Some but not all of its advantages could be realized through dividend relief. Alternative means of providing dividend relief include a deduction for dividends paid, application of a lower corporate rate to distributed income than to retained earnings, and allowing shareholders a dividend-received credit for corporate taxes imputed to have been paid on their behalf. The proper treatment of tax preferences and international flows of corporate-source income raise important issues of tax administration and public policy. It is necessary, for example, to decide whether tax preferences are to be passed through to shareholders or nullified when preference income is distributed. Beyond that, "stacking rules" are required for the presumptive allocation of dividends between preference and taxable income. Further research on both economic effects and administrative feasibility is necessary for an adequate appraisal of integration
Book Synopsis Integration of the Individual and Corporate Income Taxes by : American Law Institute
Download or read book Integration of the Individual and Corporate Income Taxes written by American Law Institute and published by . This book was released on 1993 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Corporate Tax Integration in the United States by : Alfredo Manuel Marvão Pereira
Download or read book Corporate Tax Integration in the United States written by Alfredo Manuel Marvão Pereira and published by . This book was released on 1988 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States; Dept; Of the Treasury Publisher :Forgotten Books ISBN 13 :9781330282830 Total Pages :290 pages Book Rating :4.2/5 (828 download)
Book Synopsis Report of the Department of the Treasury on Integration of the Individual and Corporate Tax Systems by : United States; Dept; Of the Treasury
Download or read book Report of the Department of the Treasury on Integration of the Individual and Corporate Tax Systems written by United States; Dept; Of the Treasury and published by Forgotten Books. This book was released on 2015-06-12 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Report of the Department of the Treasury on Integration of the Individual and Corporate Tax Systems: Taxing Business Income Once The Honorable Dan Rostenkowski Chairman Committee on Ways and Means United States House of Representatives Washington. D.C. 20515 Dear Mr Chairman: Section 634 of Public Law 99-514. the Tax Reform Act of 19S6 directed the Secretary of the Treasury or his delegate to study reforms of the taxation of corporate income under Subchapter C of the Internal Revenue Code. This mandate is quite broad. We concluded that a comprehensive study of the issues presented by integration of the corporate and individual income tax would address fundamental questions concerning bow the corporate income tax might: be restructured to reduce tax distortions of important corporate financial decisions and to achieve a more efficient system. Given the prevalence of integrated corporate income tax systems in the world today, we believe that an examination of these substantial issues should precede consideration of other, less fundamental, approaches to corporate income tax reform Accordingly, this Report is submitted pursuant to the statutory directive cued above. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Book Synopsis Regional Integration and Factor Income Taxation by : Valeria De Bonis
Download or read book Regional Integration and Factor Income Taxation written by Valeria De Bonis and published by World Bank Publications. This book was released on 1997 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
