State and Local Implications of a Federal Value Added Tax

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Publisher :
ISBN 13 :
Total Pages : 66 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis State and Local Implications of a Federal Value Added Tax by : Charles E. McLure

Download or read book State and Local Implications of a Federal Value Added Tax written by Charles E. McLure and published by . This book was released on 1987 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Strengthening the Federal Revenue System

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Publisher :
ISBN 13 :
Total Pages : 176 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Strengthening the Federal Revenue System by :

Download or read book Strengthening the Federal Revenue System written by and published by . This book was released on 1984 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Effects of Adopting a Value-added Tax

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Publisher :
ISBN 13 :
Total Pages : 100 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Effects of Adopting a Value-added Tax by :

Download or read book Effects of Adopting a Value-added Tax written by and published by . This book was released on 1992 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The VAT Reader

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Publisher :
ISBN 13 : 9780918255181
Total Pages : 349 pages
Book Rating : 4.2/5 (551 download)

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Book Synopsis The VAT Reader by :

Download or read book The VAT Reader written by and published by . This book was released on 2011 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Making Money Matter

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Publisher : National Academies Press
ISBN 13 : 0309172888
Total Pages : 368 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Making Money Matter by : National Research Council

Download or read book Making Money Matter written by National Research Council and published by National Academies Press. This book was released on 1999-11-30 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United States annually spends over $300 billion on public elementary and secondary education. As the nation enters the 21st century, it faces a major challenge: how best to tie this financial investment to the goal of high levels of achievement for all students. In addition, policymakers want assurance that education dollars are being raised and used in the most efficient and effective possible ways. The book covers such topics as: Legal and legislative efforts to reduce spending and achievement gaps. The shift from "equity" to "adequacy" as a new standard for determining fairness in education spending. The debate and the evidence over the productivity of American schools. Strategies for using school finance in support of broader reforms aimed at raising student achievement. This book contains a comprehensive review of the theory and practice of financing public schools by federal, state, and local governments in the United States. It distills the best available knowledge about the fairness and productivity of expenditures on education and assesses options for changing the finance system.

Impact on State and Local Governments and Tax-exempt Organizations of Replacing the Federal Income Tax

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Publisher :
ISBN 13 :
Total Pages : 106 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Impact on State and Local Governments and Tax-exempt Organizations of Replacing the Federal Income Tax by :

Download or read book Impact on State and Local Governments and Tax-exempt Organizations of Replacing the Federal Income Tax written by and published by . This book was released on 1996 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International VAT/GST Guidelines

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Publisher :
ISBN 13 : 9789264295490
Total Pages : 116 pages
Book Rating : 4.2/5 (954 download)

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Book Synopsis International VAT/GST Guidelines by :

Download or read book International VAT/GST Guidelines written by and published by . This book was released on 2017 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.

Statistics of Income

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Publisher :
ISBN 13 :
Total Pages : 260 pages
Book Rating : 4.3/5 (129 download)

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Book Synopsis Statistics of Income by :

Download or read book Statistics of Income written by and published by . This book was released on 1957 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Economic and Fiscal Consequences of Immigration

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Publisher : National Academies Press
ISBN 13 : 0309444454
Total Pages : 643 pages
Book Rating : 4.3/5 (94 download)

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Book Synopsis The Economic and Fiscal Consequences of Immigration by : National Academies of Sciences, Engineering, and Medicine

Download or read book The Economic and Fiscal Consequences of Immigration written by National Academies of Sciences, Engineering, and Medicine and published by National Academies Press. This book was released on 2017-07-13 with total page 643 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Economic and Fiscal Consequences of Immigration finds that the long-term impact of immigration on the wages and employment of native-born workers overall is very small, and that any negative impacts are most likely to be found for prior immigrants or native-born high school dropouts. First-generation immigrants are more costly to governments than are the native-born, but the second generation are among the strongest fiscal and economic contributors in the U.S. This report concludes that immigration has an overall positive impact on long-run economic growth in the U.S. More than 40 million people living in the United States were born in other countries, and almost an equal number have at least one foreign-born parent. Together, the first generation (foreign-born) and second generation (children of the foreign-born) comprise almost one in four Americans. It comes as little surprise, then, that many U.S. residents view immigration as a major policy issue facing the nation. Not only does immigration affect the environment in which everyone lives, learns, and works, but it also interacts with nearly every policy area of concern, from jobs and the economy, education, and health care, to federal, state, and local government budgets. The changing patterns of immigration and the evolving consequences for American society, institutions, and the economy continue to fuel public policy debate that plays out at the national, state, and local levels. The Economic and Fiscal Consequences of Immigration assesses the impact of dynamic immigration processes on economic and fiscal outcomes for the United States, a major destination of world population movements. This report will be a fundamental resource for policy makers and law makers at the federal, state, and local levels but extends to the general public, nongovernmental organizations, the business community, educational institutions, and the research community.

Estimating VAT Pass Through

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Publisher : International Monetary Fund
ISBN 13 : 1513586351
Total Pages : 41 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Estimating VAT Pass Through by : Ms.Dora Benedek

Download or read book Estimating VAT Pass Through written by Ms.Dora Benedek and published by International Monetary Fund. This book was released on 2015-09-30 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper estimates the pass through of VAT changes to consumer prices, using a unique dataset providing disaggregated, monthly data on prices and VAT rates for 17 Eurozone countries over 1999-2013. Pass through is much less than full on average, and differs markedly across types of VAT change. For changes in the standard rate, for instance, final pass through is about 100 percent; for reduced rates it is significantly less, at around 30 percent; and for reclassifications it is essentially zero. We also find: differing dynamics of pass through for durables and non-durables; no significant difference in pass through between rate increases and decreases; signs of non-monotonicity in the relationship between pass through and the breadth of the consumption base affected; and indications of significant anticipation effects together with some evidence of lagged effects in the two years around reform. The results are robust against endogeneity and attenuation bias.

Brazil: Tax Expenditure Rationalization Within Broader Tax Reform

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Publisher : International Monetary Fund
ISBN 13 : 1513596624
Total Pages : 46 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Brazil: Tax Expenditure Rationalization Within Broader Tax Reform by : Maria Delgado Coelho

Download or read book Brazil: Tax Expenditure Rationalization Within Broader Tax Reform written by Maria Delgado Coelho and published by International Monetary Fund. This book was released on 2021-09-24 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.

How to Manage Value-Added Tax Refunds

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Publisher : International Monetary Fund
ISBN 13 : 1513577042
Total Pages : 29 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis How to Manage Value-Added Tax Refunds by : Mario Pessoa

Download or read book How to Manage Value-Added Tax Refunds written by Mario Pessoa and published by International Monetary Fund. This book was released on 2021-05-10 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT refund practices can have profound implications for fiscal policy and management, including inaccurate deficit measurement, spending overruns, poor budget credibility, impaired treasury operations, and arrears accumulation.This note addresses the following issues: (1) What are VAT refunds and why should they be managed properly? (2) What practices should be put in place (in tax policy, tax administration, budget and treasury management, debt, and fiscal statistics) to help manage key aspects of VAT refunds? For a refund mechanism to be credible, the tax administration must ensure that it is equipped with the strategies, processes, and abilities needed to identify VAT refund fraud. It must also be prepared to act quickly to combat such fraud/schemes.

The Encyclopedia of Taxation & Tax Policy

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

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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.

A Good Tax

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

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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.

State Taxation Policy

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Publisher : Duke University Press
ISBN 13 : 9780822305354
Total Pages : 308 pages
Book Rating : 4.3/5 (53 download)

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Book Synopsis State Taxation Policy by : Michael Barker

Download or read book State Taxation Policy written by Michael Barker and published by Duke University Press. This book was released on 1983 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume discusses the problems of state governments in coping with contemporary issues of redesigning taxation policies to encourage economic growth.

State & Local Taxation

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Publisher :
ISBN 13 :
Total Pages : 460 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis State & Local Taxation by : Richard D. Pomp

Download or read book State & Local Taxation written by Richard D. Pomp and published by . This book was released on 1998 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt:

State and Local Taxes and Finance: Text, Problems, and Cases

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Publisher :
ISBN 13 :
Total Pages : 1162 pages
Book Rating : 4.:/5 (43 download)

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Book Synopsis State and Local Taxes and Finance: Text, Problems, and Cases by : Oliver Oldman

Download or read book State and Local Taxes and Finance: Text, Problems, and Cases written by Oliver Oldman and published by . This book was released on 1974 with total page 1162 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compilation of material in the field of state and local taxes and finance for students and teachers in the social sciences and in schools of business and public administrations. The primary emphasis is on the training of lawyers.