Download or read book Tax Reform and Residential Investment Incentives written by James M. Poterba and published by . This book was released on 1987 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Tax Incentives and Rental Housing written by David Einhorn and published by . This book was released on 1983 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Reform Tax Incentives and Investment Returns on Rental Housing written by William B. Brueggeman and published by . This book was released on 1977 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Impacts of Tax Reform on Real Estate Investment in California written by and published by . This book was released on 1991 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book General Tax Reform Tax treatment of real estate written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1973 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Reform 1969 written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1969 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considers Treasury Dept proposal to eliminate accelerated depreciation of real estate and tax as straight income proceeds from sales above depreciated amount.
Download or read book Tax Reform and Incentives to Encourage Owner Occupied Housing written by John E. Anderson and published by . This book was released on 2006 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public policy designed to encourage home ownership has operated primarily through the federal income tax system in the United States. With multiple incentives for home-ownership, the income tax system is the main tool by which the federal government encourages families to become home-owners and accumulate wealth in the form of real estate. Recent policy debate over reform of the tax system has questioned whether a mainstay of this system, the mortgage interest deduction (MID), is the best way to accomplish the stated objective. Last year the President's Advisory Panel on Federal Tax Reform recommended converting the MID into a 15% tax credit subject to regional caps related to median house prices, touching off a vigorous public debate on the importance of the MID. The purpose of this paper is to examine economic implications of that recommendation. We model how switching from the MID to a credit would affect housing finance choices between debt and equity and show how these changes would have changed the tax benefits for various households. Furthermore, we simulate the number of mortgage originations in 2004 (the most recent year which data is available) that would have been subject to the caps in the Panel's recommendation, and we identify the specific urban housing markets that would have been most severely affected. Finally, we conclude with policy discussion of the proposed credit alternative.
Download or read book Tax Reform Proposals written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1985 with total page 632 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Incentives for Economic Growth written by United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally and published by . This book was released on 1977 with total page 526 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Income Averaging written by United States. Internal Revenue Service and published by . This book was released on 1985 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Economic Effects of Fundamental Tax Reform written by Henry Aaron and published by Brookings Institution Press. This book was released on 2010-12-01 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax system profoundly affects countless aspects of private behavior. It is a powerful policy influence on the distribution of income and it is the one aspect of government that almost every citizen cannot avoid. With tax reform high on the political agenda, this book brings together studies of leading tax economists and lawyers to assess the various reform proposals and examine the effects of tax reform in several distinct areas. Together, these studies and comments on them present a balanced evaluation of professional opinion on the issues that will be critical in the tax reform debate. The book addresses annual and lifetime distributional effects, saving, investment, transitional problems, simplification, home ownership and housing prices, charitable groups, international taxation, financial intermediaries and insurance, labor supply, and health insurance. In addition to Henry Aaron and William Gale, the contributors include Alan Auerbach, University of California, Berkeley; David Bradford, Princeton University; Charles Clotfelter, Duke University; Eric Engen, Federal Reserve; Don Fullerton, University of Texas; Jon Gruber, Massachusetts Institute of Technology; Patric Hendershott, Ohio State; David Ling, University of Florida; Ronald Perlman, Covington & Burling; Diane Lim Rogers, Congressional Budget Office; John Karl Scholz, University of Wisconsin; Joel Slemrod, University of Michigan; and Robert Triest, University of California, Davis.
Download or read book Reforming Capital Income Taxation written by Horst Siebert and published by Routledge. This book was released on 2019-07-11 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book surveys the theoretical issues that characterize the problem of reforming capital income taxes in an open economy. It explores the tax incentives and disincentives to investment in an open economy framework allowing cross-border portfolio and direct investment.
Download or read book Taxes and Capital Formation written by Martin Feldstein and published by University of Chicago Press. This book was released on 2007-12-01 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt: Economists have long recognized the importance of capital accumulation for productivity and economic growth. The National Bureau of Economic Research is currently engaged in a study of the relationship between such accumulation and taxation policies, with particular focus on saving, risk-taking, and corporate investment in the United States and abroad. The papers presented in Taxes and Capital Formation are accessible, nontechnical summaries of fourteen individual research projects within that study. Complete technical reports on this research are published in a separate volume, The Effects of Taxation on Capital Accumulation, also edited by Martin Feldstein. By addressing some of the most critical policy issues of the day with a minimum of economic jargon, Taxes and Capital Formation makes the results of Bureau research available to a wide audience of policy officials and staff as well as to members of the business community. The volume should also prove useful for courses in public policy, business, and law. In keeping with Bureau tradition, the papers do not contain policy recommendations; instead, they promote a better understanding of how the economy works and the effects of specific policies on particular aspects of the economy.
Download or read book Tax Policy and Reform for Foreign Direct Investment in Developing Countries written by International Monetary Fund and published by International Monetary Fund. This book was released on 1990-07-01 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax base. Recent actions by countries reveal no clear pattern in their attempts to increase tax coordination, while many have reduced corporate tax rates and stream-lined tax incentives. However, broad-based tax reform is lacking in most, leaving room for further possibilities in tax reform for attracting foreign investment. The paper also addresses nontax factors that can be instrumental in attracting foreign investment.
Download or read book Property Tax Reform written by L. A. Dougharty and published by . This book was released on 1975 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews the literature of property taxation in order to assess the implications and prospects for property tax reform. Four different types of property tax reform are considered: A change in the present system of local property taxation to a State-wide property tax; A change in the present tax on real property to a tax on only the site value; An abolition of the property tax; Adoption of a discriminatory tax policy for land use control.
Download or read book Tax Incentives for Historic Preservation written by Gregory E. Andrews and published by . This book was released on 1981 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book IRC 42 Low Income Housing Credit written by U.S. Internal Revenue Service and published by Lulu.com. This book was released on 2019-03-16 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: The IRC ?42 Low Income Housing CredThe IRC ?42 Low Income Housing Credit Program was enacted by Congress as part of the Tax Reform Act of 1986 to encourage new construction and rehabilitation of existing buildings as low-income rental housing for households with income at or below specified income levels. Congress recognized that a private sector developer may not receive enough rental income from a low-income housing project to cover the costs of development and still provide a return to investors sufficient to attract the needed equity investment. The IRC ?42 program provides tax incentives for investors to make equity investments. In exchange for equity, investors receive tax credits and other tax benefits associated with ownership of the project to offset federal income taxes for a ten year period. These tax benefits, plus the possibility of cash proceeds from the eventual sale of the project, represent the investors' return on investment.
