Options to Improve Tax Compliance and Reform Tax Expenditures

Options to Improve Tax Compliance and Reform Tax Expenditures

Author: United States. Congress. Joint Committee on Taxation

Publisher: Joint Committee on Taxation

Published: 2005

Total Pages: 450

ISBN-13:

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Describes proposals to to reduce the size of the Federal tax gap by curtaling tax shelters, closing unintended loopholes, addressing other areas of noncompliance with current tax law, and reforming certain areas of tax expenditures.


Book Synopsis Options to Improve Tax Compliance and Reform Tax Expenditures by : United States. Congress. Joint Committee on Taxation

Download or read book Options to Improve Tax Compliance and Reform Tax Expenditures written by United States. Congress. Joint Committee on Taxation and published by Joint Committee on Taxation. This book was released on 2005 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: Describes proposals to to reduce the size of the Federal tax gap by curtaling tax shelters, closing unintended loopholes, addressing other areas of noncompliance with current tax law, and reforming certain areas of tax expenditures.


Options to Improve Tax Compliance and Reform Tax Expenditures

Options to Improve Tax Compliance and Reform Tax Expenditures

Author: Max Baucus

Publisher:

Published: 2005-05

Total Pages: 430

ISBN-13: 9780756747060

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Presents various options to improve tax compliance & reform tax expend. Describes a number of proposals that would reduce the size of the tax gap by curtailing tax shelters, closing unintended loopholes, & addressing other areas of noncompliance in present law. Contains proposals that would reform certain tax expend. Each proposal includes a description of present law, reasons for change, a description of the proposed change & effective date, & a discussion of the issues raised by the proposal. Covers: tax procedure & admin.; individ. income tax; employment taxes; pension & employee benefits; corp. & partnership prov.; internat. prov.; other bus. prov.; exempt org.; tax-exempt bond prov.; excise taxes; & estate & gift taxation. Charts & tables.


Book Synopsis Options to Improve Tax Compliance and Reform Tax Expenditures by : Max Baucus

Download or read book Options to Improve Tax Compliance and Reform Tax Expenditures written by Max Baucus and published by . This book was released on 2005-05 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents various options to improve tax compliance & reform tax expend. Describes a number of proposals that would reduce the size of the tax gap by curtailing tax shelters, closing unintended loopholes, & addressing other areas of noncompliance in present law. Contains proposals that would reform certain tax expend. Each proposal includes a description of present law, reasons for change, a description of the proposed change & effective date, & a discussion of the issues raised by the proposal. Covers: tax procedure & admin.; individ. income tax; employment taxes; pension & employee benefits; corp. & partnership prov.; internat. prov.; other bus. prov.; exempt org.; tax-exempt bond prov.; excise taxes; & estate & gift taxation. Charts & tables.


Summary of Joint Committee Staff

Summary of Joint Committee Staff

Author: United States. Congress. Joint Committee on Taxation

Publisher:

Published: 2005

Total Pages: 42

ISBN-13:

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Book Synopsis Summary of Joint Committee Staff by : United States. Congress. Joint Committee on Taxation

Download or read book Summary of Joint Committee Staff written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 2005 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Estimates of Federal Tax Expenditures

Estimates of Federal Tax Expenditures

Author: United States. Congress. Joint Committee on Internal Revenue Taxation

Publisher:

Published: 1976

Total Pages: 12

ISBN-13:

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Book Synopsis Estimates of Federal Tax Expenditures by : United States. Congress. Joint Committee on Internal Revenue Taxation

Download or read book Estimates of Federal Tax Expenditures written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1976 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Tax Administration

Tax Administration

Author: United States. General Accounting Office

Publisher:

Published: 1998

Total Pages: 204

ISBN-13:

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Book Synopsis Tax Administration by : United States. General Accounting Office

Download or read book Tax Administration written by United States. General Accounting Office and published by . This book was released on 1998 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Summary of Tax Reform Option for Consideration by Committee on Ways and Means

Summary of Tax Reform Option for Consideration by Committee on Ways and Means

Author: United States. Congress. House. Committee on Ways and Means

Publisher:

Published: 1985

Total Pages: 40

ISBN-13:

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Book Synopsis Summary of Tax Reform Option for Consideration by Committee on Ways and Means by : United States. Congress. House. Committee on Ways and Means

Download or read book Summary of Tax Reform Option for Consideration by Committee on Ways and Means written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1985 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Tax Policy

Tax Policy

Author: DIANE Publishing Company

Publisher: DIANE Publishing

Published: 1995-04

Total Pages: 144

ISBN-13: 9780788116957

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Describes the size of increases in tax expenditures; examines whether tax expenditures need increased scrutiny; and identifies options that could be used to increase the scrutiny of &/or control the growth of tax expenditures, discussing the advantages and disadvantages of each. 8 charts and tables


Book Synopsis Tax Policy by : DIANE Publishing Company

Download or read book Tax Policy written by DIANE Publishing Company and published by DIANE Publishing. This book was released on 1995-04 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: Describes the size of increases in tax expenditures; examines whether tax expenditures need increased scrutiny; and identifies options that could be used to increase the scrutiny of &/or control the growth of tax expenditures, discussing the advantages and disadvantages of each. 8 charts and tables


Corporate Taxation

Corporate Taxation

Author: George K. Yin

Publisher: Aspen Publishing

Published: 2015-11-12

Total Pages: 818

ISBN-13: 145486074X

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A concise, tightly-edited casebook that focuses on core principles and policies so students can learn the major patterns and themes of corporate taxation. Features: Focuses student attention on core principles and policies to enable students to learn the major patterns and themes of corporate tax Encourages students to learn the law from the basic source material --the Code and regulations--as supplemented by concise explanations when needed Many problems, questions, and examples help lead students through the challenging material An organizational structure that bridges concepts learned in the introductory income tax course and those presented in advanced tax classes. The text begins with subchapter S--an area of growing, practical significance--which serves to link individual and separate entity taxation Presents the taxation of transactions using a ""building-block"" approach from basic to complex transactions. This approach helps students to grasp that many complex transactions are merely combinations of simpler ones, and that a given transaction may be structured in different ways to achieve different tax consequences Cases and other source materials are edited concisely and note material is kept to a manageable length Completely up-to-date. The organizational structure and text are fully integrated to reflect current developments, including codification of the economic substance doctrine; impact of corporate tax shelters and application of substance-over-form doctrine; increased importance of passthrough tax principles; comparable treatment of dividends and long-term capital gain; recent changes affecting acquisitive and divisive reorganizations; and policy implications of current corporate tax reform options


Book Synopsis Corporate Taxation by : George K. Yin

Download or read book Corporate Taxation written by George K. Yin and published by Aspen Publishing. This book was released on 2015-11-12 with total page 818 pages. Available in PDF, EPUB and Kindle. Book excerpt: A concise, tightly-edited casebook that focuses on core principles and policies so students can learn the major patterns and themes of corporate taxation. Features: Focuses student attention on core principles and policies to enable students to learn the major patterns and themes of corporate tax Encourages students to learn the law from the basic source material --the Code and regulations--as supplemented by concise explanations when needed Many problems, questions, and examples help lead students through the challenging material An organizational structure that bridges concepts learned in the introductory income tax course and those presented in advanced tax classes. The text begins with subchapter S--an area of growing, practical significance--which serves to link individual and separate entity taxation Presents the taxation of transactions using a ""building-block"" approach from basic to complex transactions. This approach helps students to grasp that many complex transactions are merely combinations of simpler ones, and that a given transaction may be structured in different ways to achieve different tax consequences Cases and other source materials are edited concisely and note material is kept to a manageable length Completely up-to-date. The organizational structure and text are fully integrated to reflect current developments, including codification of the economic substance doctrine; impact of corporate tax shelters and application of substance-over-form doctrine; increased importance of passthrough tax principles; comparable treatment of dividends and long-term capital gain; recent changes affecting acquisitive and divisive reorganizations; and policy implications of current corporate tax reform options


Tax Gap

Tax Gap

Author: James M. Bickley

Publisher:

Published: 2011

Total Pages:

ISBN-13:

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This brief discusses the Joint Committee on Taxation (JCT) report titled Options to Improve Tax Compliance and Reform Tax Expenditures. The JCT report identified many options, including several to increase withholding.


Book Synopsis Tax Gap by : James M. Bickley

Download or read book Tax Gap written by James M. Bickley and published by . This book was released on 2011 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This brief discusses the Joint Committee on Taxation (JCT) report titled Options to Improve Tax Compliance and Reform Tax Expenditures. The JCT report identified many options, including several to increase withholding.


Reforming Tax Expenditures in Italy

Reforming Tax Expenditures in Italy

Author: Justin Tyson

Publisher: International Monetary Fund

Published: 2014-01-16

Total Pages: 16

ISBN-13: 1484370775

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The IMF has advised country authorities to roll back tax expenditures as a way to support fiscal consolidation efforts—urging them to evaluate tax expenditures according to clear criteria, and assessing their impact on public finances, economic efficiency, equity, and administrative and compliance costs. This paper analyzes tax expenditures in Italy, considering the extent to which tax expenditures can be considered part of an optimal tax system and possible reforms.


Book Synopsis Reforming Tax Expenditures in Italy by : Justin Tyson

Download or read book Reforming Tax Expenditures in Italy written by Justin Tyson and published by International Monetary Fund. This book was released on 2014-01-16 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: The IMF has advised country authorities to roll back tax expenditures as a way to support fiscal consolidation efforts—urging them to evaluate tax expenditures according to clear criteria, and assessing their impact on public finances, economic efficiency, equity, and administrative and compliance costs. This paper analyzes tax expenditures in Italy, considering the extent to which tax expenditures can be considered part of an optimal tax system and possible reforms.