The Encyclopedia of Taxation & Tax Policy

Download The Encyclopedia of Taxation & Tax Policy PDF Online Free

Author :
Publisher : The Urban Insitute
ISBN 13 : 9780877667520
Total Pages : 522 pages
Book Rating : 4.6/5 (675 download)

DOWNLOAD NOW!


Book Synopsis The Encyclopedia of Taxation & Tax Policy by : Joseph J. Cordes

Download or read book The Encyclopedia of Taxation & Tax Policy written by Joseph J. Cordes and published by The Urban Insitute. This book was released on 2005 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: "From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.

Proposals and Issues Relating to Taxation of Capital Gains and Losses

Download Proposals and Issues Relating to Taxation of Capital Gains and Losses PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4.3/5 (121 download)

DOWNLOAD NOW!


Book Synopsis Proposals and Issues Relating to Taxation of Capital Gains and Losses by : United States. Congress. Joint Committee on Taxation

Download or read book Proposals and Issues Relating to Taxation of Capital Gains and Losses written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1990 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

How Capital Gains Tax Rates Affect Revenues

Download How Capital Gains Tax Rates Affect Revenues PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 132 pages
Book Rating : 4.3/5 (121 download)

DOWNLOAD NOW!


Book Synopsis How Capital Gains Tax Rates Affect Revenues by :

Download or read book How Capital Gains Tax Rates Affect Revenues written by and published by . This book was released on 1988 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Income Tax Treatment of Cooperatives: Handling of losses

Download Income Tax Treatment of Cooperatives: Handling of losses PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 108 pages
Book Rating : 4.:/5 (89 download)

DOWNLOAD NOW!


Book Synopsis Income Tax Treatment of Cooperatives: Handling of losses by : Donald A. Frederick

Download or read book Income Tax Treatment of Cooperatives: Handling of losses written by Donald A. Frederick and published by . This book was released on 1993 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:

General Explanations of the Administration's Revenue Proposals

Download General Explanations of the Administration's Revenue Proposals PDF Online Free

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

DOWNLOAD NOW!


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.

Personal Income Taxation

Download Personal Income Taxation PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 264 pages
Book Rating : 4.3/5 (121 download)

DOWNLOAD NOW!


Book Synopsis Personal Income Taxation by : Henry C. Simons

Download or read book Personal Income Taxation written by Henry C. Simons and published by . This book was released on 1955 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Corporate Income Taxes under Pressure

Download Corporate Income Taxes under Pressure PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1513511777
Total Pages : 388 pages
Book Rating : 4.5/5 (135 download)

DOWNLOAD NOW!


Book Synopsis Corporate Income Taxes under Pressure by : Ruud A. de Mooij

Download or read book Corporate Income Taxes under Pressure written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2021-02-26 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

The Economic Effects of Capital Gains Taxation

Download The Economic Effects of Capital Gains Taxation PDF Online Free

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

DOWNLOAD NOW!


Book Synopsis The Economic Effects of Capital Gains Taxation by : United States. Congress. Joint Economic Committee

Download or read book The Economic Effects of Capital Gains Taxation written by United States. Congress. Joint Economic Committee and published by . This book was released on 1997 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Report to Congress on the Capital Gains Tax Reductions of 1978

Download Report to Congress on the Capital Gains Tax Reductions of 1978 PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 224 pages
Book Rating : 4.3/5 (91 download)

DOWNLOAD NOW!


Book Synopsis Report to Congress on the Capital Gains Tax Reductions of 1978 by : United States. Office of Tax Analysis

Download or read book Report to Congress on the Capital Gains Tax Reductions of 1978 written by United States. Office of Tax Analysis and published by . This book was released on 1985 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt:

General Explanation of Tax Legislation Enacted in ...

Download General Explanation of Tax Legislation Enacted in ... PDF Online Free

Author :
Publisher : Government Printing Office
ISBN 13 :
Total Pages : 652 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis General Explanation of Tax Legislation Enacted in ... by :

Download or read book General Explanation of Tax Legislation Enacted in ... written by and published by Government Printing Office. This book was released on 2005 with total page 652 pages. Available in PDF, EPUB and Kindle. Book excerpt: JCS-5-05. Joint Committee Print. Provides an explanation of tax legislation enacted in the 108th Congress. Arranged in chronological order by the date each piece of legislation was signed into law. This document, prepared by the staff of the Joint Committee on Taxation in consultation with the staffs of the House Committee on Ways and Means and the Senate Committee on Finance, provides an explanation of tax legislation enacted in the 108th Congress. The explanation follows the chronological order of the tax legislation as signed into law. For each provision, the document includes a description of present law, explanation of the provision, and effective date. Present law describes the law in effect immediately prior to enactment. It does not reflect changes to the law made by the provision or subsequent to the enactment of the provision. For many provisions, the reasons for change are also included. In some instances, provisions included in legislation enacted in the 108th Congress were not reported out of committee before enactment. For example, in some cases, the provisions enacted were included in bills that went directly to the House and Senate floors. As a result, the legislative history of such provisions does not include the reasons for change normally included in a committee report. In the case of such provisions, no reasons for change are included with the explanation of the provision in this document. In some cases, there is no legislative history for enacted provisions. For such provisions, this document includes a description of present law, explanation of the provision, and effective date, as prepared by the staff of the Joint Committee on Taxation. In some cases, contemporaneous technical explanations of certain bills were prepared and published by the staff of the Joint Committee. In those cases, this document follows the technical explanations. Section references are to the Internal Revenue Code unless otherwise indicated.

Debt Bias and Other Distortions

Download Debt Bias and Other Distortions PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1498335926
Total Pages : 41 pages
Book Rating : 4.4/5 (983 download)

DOWNLOAD NOW!


Book Synopsis Debt Bias and Other Distortions by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book Debt Bias and Other Distortions written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2009-12-06 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax distortions are likely to have encouraged excessive leveraging and other financial market problems evident in the crisis. These effects have been little explored, but are potentially macro-relevant. Taxation can result, for example, in a net subsidy to borrowing of hundreds of basis points, raising debt-equity ratios and vulnerabilities from capital inflows. This paper reviews key channels by which tax distortions can significantly affect financial markets, drawing implications for tax design once the crisis has passed.

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

Download U.S. Investment Since the Tax Cuts and Jobs Act of 2017 PDF Online Free

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

DOWNLOAD NOW!


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.

Catching Capital

Download Catching Capital PDF Online Free

Author :
Publisher : Oxford University Press
ISBN 13 : 0190251522
Total Pages : 279 pages
Book Rating : 4.1/5 (92 download)

DOWNLOAD NOW!


Book Synopsis Catching Capital by : Peter Dietsch

Download or read book Catching Capital written by Peter Dietsch and published by Oxford University Press. This book was released on 2015-07-01 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt: Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying tax. Recent stories in the media about Apple, Google, Starbucks, and Fiat are just the tip of the iceberg. There is hardly any multinational today that respects not just the letter but also the spirit of tax laws. All this becomes possible due to tax competition, with countries strategically designing fiscal policy to attract capital from abroad. The loopholes in national tax regimes that tax competition generates and exploits draw into question political economic life as we presently know it. They undermine the fiscal autonomy of political communities and contribute to rising inequalities in income and wealth. Building on a careful analysis of the ethical challenges raised by a world of tax competition, this book puts forward a normative and institutional framework to regulate the practice. In short, individuals and corporations should pay tax in the jurisdictions of which they are members, where this membership can come in degrees. Moreover, the strategic tax setting of states should be limited in important ways. An International Tax Organisation (ITO) should be created to enforce the principles of tax justice. The author defends this call for reform against two important objections. First, Dietsch refutes the suggestion that regulating tax competition is inefficient. Second, he argues that regulation of this sort, rather than representing a constraint on national sovereignty, in fact turns out to be a requirement of sovereignty in a global economy. The book closes with a series of reflections on the obligations that the beneficiaries of tax competition have towards the losers both prior to any institutional reform as well as in its aftermath.

Tax Law Design and Drafting, Volume 1

Download Tax Law Design and Drafting, Volume 1 PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 9781557755872
Total Pages : 534 pages
Book Rating : 4.7/5 (558 download)

DOWNLOAD NOW!


Book Synopsis Tax Law Design and Drafting, Volume 1 by : Mr.Victor Thuronyi

Download or read book Tax Law Design and Drafting, Volume 1 written by Mr.Victor Thuronyi and published by International Monetary Fund. This book was released on 1996-08-23 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.

Taxation of Capital Gains and Losses

Download Taxation of Capital Gains and Losses PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4.:/5 (327 download)

DOWNLOAD NOW!


Book Synopsis Taxation of Capital Gains and Losses by : United States. Congress. House. Committee on Ways and Means

Download or read book Taxation of Capital Gains and Losses written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1983 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Proposals and Issues Relating to Tax Incentives for Enterprise Zones

Download Proposals and Issues Relating to Tax Incentives for Enterprise Zones PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 64 pages
Book Rating : 4.3/5 (121 download)

DOWNLOAD NOW!


Book Synopsis Proposals and Issues Relating to Tax Incentives for Enterprise Zones by : United States. Congress. Joint Committee on Taxation

Download or read book Proposals and Issues Relating to Tax Incentives for Enterprise Zones written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1992 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:

A Good Tax

Download A Good Tax PDF Online Free

Author :
Publisher :
ISBN 13 : 9781558443426
Total Pages : 260 pages
Book Rating : 4.4/5 (434 download)

DOWNLOAD NOW!


Book Synopsis A Good Tax by : Joan Youngman

Download or read book A Good Tax written by Joan Youngman and published by . This book was released on 2016 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.