Download or read book Some Effects of Hawaii s 1957 Tax Law written by University of Hawaii (Honolulu) and published by . This book was released on 1959 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Publications Distributed by University of Hawaii Publication Division written by University of Hawaii (Honolulu) and published by . This book was released on 1956 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Informational Bulletin written by Wisconsin. Legislature. Legislative Reference Bureau and published by . This book was released on 1959 with total page 574 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Forest Tax Law Digest 1967 written by Ellis Tilton Williams and published by . This book was released on 1968 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Digest summaries in nontechnical language the essential features of 56 special forest tax laws effective in the various States as of December 31, 1967. The last previous edition of the Digest was issued in 1957.

Download or read book Decisions of the Comptroller General of the United States written by United States. General Accounting Office and published by . This book was released on 1958 with total page 988 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains a selection of major decisions of the GAO. A digest of all decisions has been issued since Oct. 1989 as: United States. General Accounting Office. Digests of decisions of the Comptroller General of the United States. Before Oct. 1989, digests of unpublished decisions were issued with various titles.

Download or read book Assessing the Theory and Practice of Land Value Taxation written by Richard F. Dye and published by Lincoln Inst of Land Policy. This book was released on 2010 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: The land value tax is the focus of this Policy Focus Report, Assessing the Theory and Practice of Land Value Taxation. A concept dating back to Henry George, the land value tax is a variant of the property tax that imposes a higher tax rate on land than on improvements, or taxes only the land value. Many other types of changes in property tax policy, such as assessment freezes or limitations, have undesirable side effects, including unequal treatment of similarly situated taxpayers and distortion of economic incentives. The land value tax can enhance both the fairness and the efficiency of property tax collection, with few undesirable effects; land is effectively in fixed supply, so an increase in the tax rate on land value will raise revenue without distorting the incentives for owners to invest in and use their land. A land value tax has also been seen as a way to combat urban sprawl by encouraging density and infill development. Authors Richard F. Dye and Richard W. England examine the experience of those who have implemented the land value tax -- more than 30 countries around the world, and in the United States, several municipalities dating back to 1913, when the Pennsylvania legislature permitted Pittsburgh and Scranton to tax land values at a higher rate than building values. A 1951 statute gave smaller Pennsylvania cities the same option to enact a two-rate property tax, a variation of the land value tax. About 15 communities currently use this type of tax program, while others tried and rescinded it. Hawaii also has experience with two-rate taxation, and Virginia and Connecticut have authorized municipalities to choose a two-rate property tax. The land value tax has been subjected to studies comparing jurisdictions with and without it, and to legal challenges. A land value tax also raises administrative issues, particularly in the area of property tax assessments. Land value taxation is an attractive alternative to the traditional property tax, especially to much more problematic types of property tax measures such as assessment limitations, the authors conclude. A land value tax is best implemented if local officials use best assessing practices to keep land and improvement values up to date; phase in dual tax rates over several years; and include a tax credit feature in those communities where land-rich but income-poor citizens might suffer from land value taxation.

Download or read book Report of the Hawaii Agricultural Experiment Station written by Hawaii Agricultural Experiment Station and published by . This book was released on 1960 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Federal Gift Tax written by David Joulfaian and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932. At its peak in fiscal year 1999, it raised $4.6 billion in revenues, before the recent phased-in tax rate reductions ushered by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) took effect. It is noteworthy that the gift tax was first enacted as a protective measure to minimize estate and income tax avoidance, and not for its direct revenue yield. Similarly, EGTRRA, while phasing out the estate tax, retained the gift tax for the very same reasons. Unlike the estate tax which faces an uncertain future, the gift tax is little affected by recent legislative proposals and will remain part of the tax code for the foreseeable future. Nevertheless, the gift tax has been the subject of little scrutiny and studies of its economic implications are rare. This paper is an attempt to fill this void. It traces the evolution of the gift tax since its inception, and sketches out the structure of the tax and its complex interactions with the income and estate taxes. The paper also provides an overview of the direct fiscal contribution of the gift tax, and traces the number of taxpayers over time as well as their attributes. It concludes with a discussion of the behavioral effects of the gift tax and a review of the scant literature. These include empirical evidence on the choice between gifts and bequests, timing of gifts, and compliance among others.

Download or read book Reports and Documents written by United States. Congress and published by . This book was released on with total page 1722 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Legal Aspects of the Hawaiian Homes Program written by Herman S. Doi and published by . This book was released on 1964 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Burden and the Hawaiian Tax System written by University of Hawaii (Honolulu). Economic Research Center and published by . This book was released on 1960 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Internal Revenue Bulletin written by United States. Bureau of Internal Revenue and published by . This book was released on 1958 with total page 1998 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Annual Report The Secretary of the Interior written by United States. Dept. of the Interior and published by . This book was released on 1959 with total page 2506 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Statistics of Income written by United States. Internal Revenue Service. Statistics Division and published by . This book was released on 1956 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Social Security Bulletin written by and published by . This book was released on 1962 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Hawaii Omnibus Bill written by United States. Congress. Senate. Interior and Insular Affairs and published by . This book was released on 1960 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Hearings written by United States. Congress Senate and published by . This book was released on 1960 with total page 2172 pages. Available in PDF, EPUB and Kindle. Book excerpt: