Download or read book Improper Payments in the Administration of Refundable Tax Credits written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 2011 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Credits for the Working Poor written by Michelle Lyon Drumbl and published by Cambridge University Press. This book was released on 2019-09-19 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analyzes the effectiveness of the earned income tax credit in the United States and offers suggestions for how it can be improved.
Download or read book Improper Payments in the Administration of Refundable Tax Credits Serial No 112 OS4 May 25 2011 112 1 Hearing written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 2012 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Credits for Giving People on Welfare a Chance to Work Again written by United States. Employment and Training Administration and published by . This book was released on 1975 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Crisis in Tax Administration written by Henry Aaron and published by Rowman & Littlefield. This book was released on 2004-05-20 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration. The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail. The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS.
Download or read book Tax Systems written by Joel Slemrod and published by MIT Press. This book was released on 2013-12-13 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes tax evasion seriously; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates administrative and compliance costs; recognizes a range of behavioral responses to tax rates; considers nonstandard instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more socially desirable way to raise revenue than an increase in statutory tax rates. Policy makers, Slemrod and Gillitzer argue, would be well advised to recognize the interrelationship of tax rates, bases, enforcement, and administration, and acknowledge that tax policy is really tax-systems policy.
Download or read book Earned Income Tax Credit written by Jennie S. Stathis and published by . This book was released on 1993 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Policy and Administration written by United States. General Accounting Office and published by . This book was released on 1989 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Policy written by James R. White and published by DIANE Publishing. This book was released on 2010-05 with total page 119 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax credit for qualified research expenses provides significant subsidies to encourage business investment in research intended to foster innovation and promote long-term economic growth. Generally the credit provides a subsidy for research spending in excess of a base amount, but concerns have been raised about its design and administrability. This report describes the credit's use, determines whether it could be redesigned to improve the incentive to do new research, and assesses whether recordkeeping and other compliance costs could be reduced. The author analyzed alternative credit designs using a panel of corp. tax returns and assessed administrability by interviewing IRS and taxpayer rep. Includes recommendations. Charts and tables.
Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Download or read book Tax Policy and Administration written by DIANE Publishing Company and published by DIANE Publishing. This book was released on 1996-12 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 1981, Congress created the research tax credit to encourage business to do more research. Since its enactment on a temporary basis in 1981, the credit has been extended six times and modified four times. This report evaluates several recent studies of the effectiveness of the research tax credit to determine whether the studies provide adequate evidence to conclude that each dollar taken of the tax credit stimulates at least $1.00 of research spending in the short run, and about $2.00 of research spending in the long run.
Download or read book Jobs Tax Credit written by United States. Congress. Senate. Committee on Finance. Subcommittee on Administration of the Internal Revenue Code and published by . This book was released on 1978 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Administration of the First time Homebuyer Tax Credit written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 2011 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Credits written by Great Britain. Parliament. House of Commons. Public Administration Select Committee and published by . This book was released on 2006-01 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates the implementation of the recommendations made by the Parliamentary and Health Service Ombudsman in her report on the administration of the child and working tax credits system (HC 124, session 2005-06, ISBN 0102933375) published in June 2005. Introduced in April 2003, the new system affects about six million families and is aimed at helping tackle child poverty and encouraging more people into work. The Ombudsman's report highlighted problems in relation to the system's design and delivery, and made recommendations for actions to improve overpayment recovery processes, complaint handing and Revenue communications with customers, as well as to identify key lessons that can be learned across government in the implementation of new policies and systems.
Download or read book Tax Policy written by United States. General Accounting Office and published by . This book was released on 1993 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Improper Payments in the Administration of Refundable Tax Credits written by United States Congress and published by Createspace Independent Publishing Platform. This book was released on 2017-10-09 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: Improper payments in the administration of refundable tax credits: hearing before the Subcommittee on Oversight of the Committee on Ways and Means, U.S. House of Representatives, One Hundred Twelfth Congress, first session, May 25, 2011.
Download or read book Tax Administration written by James R. White and published by DIANE Publishing. This book was released on 2004-04 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over 55% of the 130 million taxpayers in tax year 2001 used a paid tax preparer. However, using a preparer may not assure that taxpayers pay the least amount due. As many as 2 million taxpayers overpaid their 1998 taxes by $945 million because they failed to itemize deductions and half of these used preparers. This report: obtained the views of taxpayers about paid preparers and examples of preparer performance including any problems; and describes the IRS's oversight of problem preparers; the challenges facing IRS in dealing with problem preparers; and the efforts to address those challenges. To obtain the views of taxpayers who used preparers, the authors surveyed a national representative sample of taxpayers. Charts and tables.
