Download or read book Taxing Corporate Income in the 21st Century written by Alan J. Auerbach and published by Cambridge University Press. This book was released on 2007-04-16 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom.

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 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.

Download or read book OECD Tax Policy Studies The Taxation of Employee Stock Options written by OECD and published by OECD Publishing. This book was released on 2006-02-06 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt: Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies.

Download or read book President s economic growth proposals written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 2004 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Examination of Proposals for Economic Growth and Job Creation written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2004 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Public Finance and Public Policy written by Jonathan Gruber and published by Macmillan. This book was released on 2011 with total page 860 pages. Available in PDF, EPUB and Kindle. Book excerpt: When first published, Gruber's Public Finance and Public Policy brought a refreshingly contemporary approach. It was the first text written from the ground up to reflect current realities of public finance, enhancing its survey of traditional topics with an emphasis on empirical work and coverage of transfer programs and social insurance. The new edition, fully updated with the most recent data and research possible, includes new coverage of the Medicare drug benefit, changes in the tax code, Hurricane Katrina, and the ongoing debate over privatization

Download or read book Enron written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2003 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Policy and the Economy written by James M.. Poterba and published by MIT Press. This book was released on 1992 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Working Paper Series written by and published by . This book was released on 2002 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book OECD Economic Outlook Volume 2007 Issue 2 written by OECD and published by OECD Publishing. This book was released on 2007-12-06 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: Twice a year, the OECD Economic Outlook analyses the major trends and makes economic projections covering the next two years. This issue's special feature covers corporate saving and investment.

Download or read book Collision Course written by Kathleen Auerhahn and published by Rutgers University Press. This book was released on 2022-01-14 with total page 171 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is about the convergence of trends in two American institutions - the economy and the criminal justice system. The American economy has radically transformed in the past half-century, led by advances in automation technology that have permanently altered labor market dynamics. Over the same period, the US criminal justice system experienced an unprecedented expansion, at great cost. These costs include not only the $80 billion annually in direct expenditures on criminal justice, but also the devastating impacts experienced by justice-involved individuals, families, and communities. This book examines these potential consequences, the meaning of work in American society, and suggests alternative redistributive and policy solutions to avert the collision course of these economic and criminal justice policy trends.

Download or read book Encouraging Savings and Investment written by United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and IRS Oversight and published by . This book was released on 2005 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book McGeorge Law Review written by and published by . This book was released on 2004 with total page 826 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Paying dividends written by United States. Congress. House. Committee on Financial Services. Subcommittee on Oversight and Investigations and published by . This book was released on 2003 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book National Tax Journal written by and published by . This book was released on 2005 with total page 930 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book NBER Reporter written by National Bureau of Economic Research and published by . This book was released on 2008 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: