Download or read book Reexamining the Federal Corporation Income Tax written by Tax Foundation and published by . This book was released on 1958 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Corporate Taxes written by Brianne Nathanson and published by Nova Science Publishers. This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax expenditures -- special exemptions and exclusions, credits, deductions, deferrals, and preferential tax rates claimed by corporations, individuals, or both -- support federal policy goals but result in revenue forgone by the federal government. Congress and the administration are reexamining tax expenditures used by corporations as part of corporate tax reform. This book describes trends in the number of corporate tax expenditures and estimated corporate revenue losses since 1986; describes the use of corporate tax expenditures in 2011; and compares the size of corporate tax expenditures to federal spending by budget function and, for tax expenditures used only by corporations, identifies spending programs with similar purposes. This book also uses GAO's tax expenditures evaluation guide to determine what is known about the deferral of income for controlled foreign corporations; deferred taxes for certain financial firms on income earned overseas; and the graduated corporate income tax rate.

Download or read book Corporate Taxes written by Brianne Nathanson and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Reexamining the Federal Corporation Income Tax written by Tax Foundation and published by . This book was released on 1958 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Corporate Tax Expenditures written by U.s. Government Accountability Office and published by Createspace Independent Publishing Platform. This book was released on 2017-08-03 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: " Congress and the administration are reexamining tax expenditures used by corporations as part of corporate tax reform. These tax expenditures-special exemptions and exclusions, credits, deductions, deferrals, and preferential tax rates-support federal policy goals, but result in revenue forgone by the federal government. GAO was asked to examine issues related to certain tax expenditures. This report uses GAO's tax expenditures evaluation guide to determine what is known about: (1) the deferral of income for controlled foreign corporations; (2) deferred taxes for certain financial firms on income earned overseas; and (3) the graduated corporate income tax rate. GAO combined the two deferral provisions for evaluation purposes. GAO's guide suggests using five questions to evaluate a tax expenditure: (1) what is its purpose and is the purpose being achieved; (2) does it meet the criteria for good tax policy; (3) how is it related to other federal programs; (4) what are its consequences for the federal budget; and (5) how is its evaluation being managed To address these questions, GAO reviewed the legislative history and relevant academic and government studies, analyzed 2010 Internal Revenue Service (IRS) data, and interviewed agency officials and tax experts. "

Download or read book Corporate Tax Expenditures written by Government Accountability Office and published by Createspace Independent Publishing Platform. This book was released on 2017-08-08 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: " Tax expenditures-special exemptions and exclusions, credits, deductions, deferrals, and preferential tax rates claimed by corporations, individuals, or both-support federal policy goals but result in revenue forgone by the federal government. Congress and the administration are reexamining tax expenditures used by corporations as part of corporate tax reform. GAO was asked to examine issues related to corporate tax expenditures. This report: (1) describes trends in the number of corporate tax expenditures and estimated corporate revenue losses since 1986; (2) describes the use of corporate tax expenditures in 2011; and (3) compares the size of corporate tax expenditures to federal spending by budget function and, for tax expenditures used only by corporations, identifies spending programs with similar purposes. To address these objectives, GAO analyzed Department of the Treasury estimates of tax expenditure revenue losses from 1986 to 2011 and Internal Revenue Service 2010 data and interviewed agency officials. GAO also reviewed the legislative history and relevant studies to determine the reported purpose of corporate-only tax expenditures, and searched federal program lists to identify federal spending programs that appear to share a reported specific purpose similar to corporate-only tax expenditures. The programs identified as related were not reviewed by the agencies responsible for the programs. "

Download or read book Effects of the Corporation Income Tax and Its Role in the Federal Tax System written by Tax Foundation and published by . This book was released on 1968 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Revision Compendium written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1959 with total page 816 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Corporation Income Tax written by Tax Foundation and published by . This book was released on 1968 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Revision Compendium 86 1 November 16 1959 written by United States. Congress. House. Ways and Means and published by . This book was released on 1959 with total page 816 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book 21st century challenges reexamining the base of the federal government written by United States. Government Accountability Office and published by DIANE Publishing. This book was released on 2005 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: The federal government's financial condition and long-term fiscal outlook present enormous challenges to the nation's ability to respond to emerging forces reshaping American society, the United States' place in the world, and the future role of the federal government. This report includes education and employment challenges for the 21st century as one of 12 areas for reexamination, intended to help the Congress in reviewing and reconsidering the base of federal spending and tax programs. The first section sets the stage by providing the rationale for reexamining the base of the federal government and the scope of GAO's effort. The second section is organized around 12 areas of federal activity and includes narratives discussing emerging changes in each area as well as several illustrative reexamination questions for each area. The third section provides some perspective on various strategies, proc considered as a possible means to address the issues and questions raised.

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.

Download or read book Reconstructing the Federal Tax System written by Tax Foundation and published by . This book was released on 1963 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Tax Revision written by Tax Foundation and published by . This book was released on 1963 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tune up on Corporate Tax Issues written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2006 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Committee Prints written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1959 with total page 1574 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Re examining Insolvency Law and Theory written by Emilie Ghio and published by Edward Elgar Publishing. This book was released on 2023-12-11 with total page 313 pages. Available in PDF, EPUB and Kindle. Book excerpt: An original book offering a unique theoretical approach, Re-examining Insolvency Law and Theory analyses the important role that legal theory plays in the development of insolvency law. It explores how law and theory are able to respond to issues of financial distress in the 21st century and questions how insolvency law could develop to address contemporary challenges.