Download or read book Transferability of Tax Incentives and the Fiction of Safe Harbor Leasing written by Alvin C. Warren and published by . This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Transferability of tax incentives and the fiction of safe harbor leasing written by Alvin C. Warren and published by . This book was released on 1982 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Analysis of Safe harbor Leasing written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1982 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Valuation of Safe Harbor Tax Benefit Transfer Leases written by Frank J. Fabozzi and published by . This book was released on 2013 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Economic Recovery Tax Act of 1981 (ERTA) was designed to stimulate capital investment through liberalization of depreciation allowances and investment tax credit for property acquired and placed in service after December 31, 1980. To offer equal incentives to companies that could not benefit from these changes, the ERTA made it easier to sell those tax benefits. The vehicle created by Congress for selling the unused portion of tax benefits is known as the safe harbor lease. At the extreme, an unprofitable company can purchase and own an asset, while selling outright for cash the tax benefits typically associated with ownership. Under this arrangement, referred to as Tax-Benefit Transfer (TBT) lease, the firm buying the tax benefits is recognized as lessor and owner of the assets for tax purpose only. Although the Tax Equity and Fiscal Responsibility Act (TEFRA) of 1982 repealed safe harbor leases after December 31, 1983, the conferees included special transitional rules to allow safe harbor leasing beyond that date for certain troubled industries. This paper derives a valuation formula for pricing the TBT lease as viewed by the lessor. Further analysis examines the partial and joint effects on price of two decision variables - the interest rate charged on the attached phantom loan and the term of the lease - and contrasts the pricing model of the new type of lease with that of a conventional financial lease.

Download or read book Safe Harbor Leasing Provisions of the Economic Recovery Tax Act of 1981 written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 1982 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Safe Harbor Leasing written by United States. Congress. House. Committee on Small Business. Subcommittee on Tax, Access to Equity Capital, and Business Opportunities and published by . This book was released on 1982 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Safe Harbor Leasing written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1982 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book University of Chicago Law Review Volume 81 Number 4 Fall 2014 written by University of Chicago Law Review and published by Quid Pro Books. This book was released on 2014-12-17 with total page 580 pages. Available in PDF, EPUB and Kindle. Book excerpt: The University of Chicago Law Review's 4th issue of 2014 features articles and essays from recognized legal scholars, as well as extensive student research. Contents include: Articles: • The Legal Salience of Taxation, by Andrew T. Hayashi • Tax-Loss Mechanisms, by Jacob Nussim & Avraham Tabbach • Regulating Systemic Risk in Insurance, by Daniel Schwarcz & Steven L. Schwarcz • American Constitutional Exceptionalism Revisited, by Mila Versteeg & Emily Zackin Comments: • Bursting the Speech Bubble: Toward a More Fitting Perceived-Affiliation Standard, by Nicholas A. Caselli • Payments to Not Parent? Noncustodial Parents as the Recipients of Child Support, by Emma J. Cone-Roddy • Too Small to Fail: A New Perspective on Environmental Penalties for Small Businesses, by Nicholas S. Dufau • Understanding Equal Sovereignty, by Abigail B. Molitor • "Widespread" Uncertainty: The Exclusionary Rule in Civil-Removal Proceedings, by Michael J. O’Brien • Clogged Conduits: A Defendant's Right to Confront His Translated Statements, by Casen B. Ross • "Integral" Decisionmaking: Judicial Interpretation of Predispute Arbitration Agreements Naming the National Arbitration Forum, by Daniel A. Sito Volume 81, Number 4 also features Review Essays by Lisa Bernstein, Avery W. Katz, and Eyal Zamir, analyzing three recent books on contract law and theory.

Download or read book Safe Harbor Leasing written by United States. Congress. Senate. Committee on Small Business and published by . This book was released on 1982 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Impact of Tax Simplification on the U S Economy written by United States. Congress. House. Committee on Banking, Finance, and Urban Affairs. Subcommittee on Economic Stabilization and published by . This book was released on 1985 with total page 1052 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Energy Regulatory Commission Reports written by United States. Federal Energy Regulatory Commission and published by . This book was released on 1983 with total page 1888 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Journal of Corporate Taxation written by and published by . This book was released on 1987 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Fair Taxation written by United States. Congress. Joint Economic Committee. Subcommittee on International Trade, Finance, and Security Economics and published by . This book was released on 1984 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxes Loans and Inflation written by C. Eugene Steuerle and published by Brookings Institution Press. This book was released on 2010-12-01 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: Income from capital receives uneven treatment in both the tax system and the loan markets. This affects almost every investment decision make by the individuals, business, and government and causes major disruptions in the economy. In this book C. Eugene Steuerle shows how the misallocation of capital results from the interaction of tax laws, the operation of the market for loanable funds, and inflation. He first analyzes the taxation of capital income, focusing on the distortions caused by tax arbitrage and on inflation-induced discriminations among both taxpayer and borrowers. The author then applies this analysis to several related issues. He concludes with a reform agenda that calls for the adoption of a broader-based, flatter-rate income tax.

Download or read book Cook V Weber written by and published by . This book was released on 1982 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxing Profit in a Global Economy written by Michael P. Devereux and published by Oxford University Press. This book was released on 2020-09-29 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers.

Download or read book The Informational Efficiency of Tax Benefit Transfers Through Leasing written by Joel Mark Shulman and published by . This book was released on 1984 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: