Author: Robert S. Chirinko
Publisher: DIANE Publishing
ISBN: 1437933831
Category : Business & Economics
Languages : en
Pages : 39
Book Description
The standard model of strategic tax competition assumes that gov¿t. policymakers are benevolent, acting solely to maximize the utility of the resident in their jurisdiction. But, policymakers also may be influenced by the lobbying behavior of bus. Bus. contrib. may affect tax competition and enhance or retard the mobility of capital across jurisdictions. The authors¿ work uncovers four key results: (1) They document a direct effect of bus. contrib. on tax policy; (2) The economic value of a $1 bus. campaign contrib. in terms of lower state corp. taxes is nearly $4; (3) The slope of the reaction function between tax policy in a given state and the tax policies of its competitive states is negative; (4) Highlights the sensitivity of the empirical results to state effects. Illustrations.
Can Lower Tax Rates be Bought?
Author: Robert S. Chirinko
Publisher: DIANE Publishing
ISBN: 1437933831
Category : Business & Economics
Languages : en
Pages : 39
Book Description
The standard model of strategic tax competition assumes that gov¿t. policymakers are benevolent, acting solely to maximize the utility of the resident in their jurisdiction. But, policymakers also may be influenced by the lobbying behavior of bus. Bus. contrib. may affect tax competition and enhance or retard the mobility of capital across jurisdictions. The authors¿ work uncovers four key results: (1) They document a direct effect of bus. contrib. on tax policy; (2) The economic value of a $1 bus. campaign contrib. in terms of lower state corp. taxes is nearly $4; (3) The slope of the reaction function between tax policy in a given state and the tax policies of its competitive states is negative; (4) Highlights the sensitivity of the empirical results to state effects. Illustrations.
Publisher: DIANE Publishing
ISBN: 1437933831
Category : Business & Economics
Languages : en
Pages : 39
Book Description
The standard model of strategic tax competition assumes that gov¿t. policymakers are benevolent, acting solely to maximize the utility of the resident in their jurisdiction. But, policymakers also may be influenced by the lobbying behavior of bus. Bus. contrib. may affect tax competition and enhance or retard the mobility of capital across jurisdictions. The authors¿ work uncovers four key results: (1) They document a direct effect of bus. contrib. on tax policy; (2) The economic value of a $1 bus. campaign contrib. in terms of lower state corp. taxes is nearly $4; (3) The slope of the reaction function between tax policy in a given state and the tax policies of its competitive states is negative; (4) Highlights the sensitivity of the empirical results to state effects. Illustrations.
Tax Withholding and Estimated Tax
Author:
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 56
Book Description
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 56
Book Description
Taxes and the Economy
Author: Thomas L. Hungerford
Publisher:
ISBN: 9781457839504
Category : Debts, Public
Languages : en
Pages : 23
Book Description
An analysis of the top marginal tax rates, tax cuts and economic growth.
Publisher:
ISBN: 9781457839504
Category : Debts, Public
Languages : en
Pages : 23
Book Description
An analysis of the top marginal tax rates, tax cuts and economic growth.
The Labyrinth of Capital Gains Tax Policy
Author: Leonard E. Burman
Publisher: Brookings Institution Press
ISBN: 9780815714958
Category : Business & Economics
Languages : en
Pages : 218
Book Description
Few issues in tax policy are as divisive as the capital gains tax. Should capital gains--the increase in value of assets such as stocks or businesses--be taxed at all? If so, when should they be taxed--when they are earned, or when they are realized? Should taxes be adjusted for inflation? And should gains be taxed at both the individual and corporate levels? In this book, Leonard Burman cuts through the political rhetoric to present the facts about capital gains. He begins by explaining the complex rules that govern the taxation of capital gains, examines the kinds of assets that produce them, and the factors that can lead to gains or losses. He then reviews the effects of capital gains taxation on saving and investment and considers the arguments for and against indexing capital gains taxes for inflation, as well as other options for altering the current system.
Publisher: Brookings Institution Press
ISBN: 9780815714958
Category : Business & Economics
Languages : en
Pages : 218
Book Description
Few issues in tax policy are as divisive as the capital gains tax. Should capital gains--the increase in value of assets such as stocks or businesses--be taxed at all? If so, when should they be taxed--when they are earned, or when they are realized? Should taxes be adjusted for inflation? And should gains be taxed at both the individual and corporate levels? In this book, Leonard Burman cuts through the political rhetoric to present the facts about capital gains. He begins by explaining the complex rules that govern the taxation of capital gains, examines the kinds of assets that produce them, and the factors that can lead to gains or losses. He then reviews the effects of capital gains taxation on saving and investment and considers the arguments for and against indexing capital gains taxes for inflation, as well as other options for altering the current system.
Estimates of Federal Tax Expenditures
Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 12
Book Description
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 12
Book Description
Basis of Assets
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category :
Languages : en
Pages : 12
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 12
Book Description
Man Out
Author: Andrew L. Yarrow
Publisher: Brookings Institution Press
ISBN: 0815732759
Category : Political Science
Languages : en
Pages : 340
Book Description
The story of men who are hurting—and hurting America by their absence Man Out describes the millions of men on the sidelines of life in the United States. Many of them have been pushed out of the mainstream because of an economy and society where the odds are stacked against them; others have chosen to be on the outskirts of twenty-first-century America. These men are disconnected from work, personal relationships, family and children, and civic and community life. They may be angry at government, employers, women, and "the system" in general—and millions of them have done time in prison and have cast aside many social norms. Sadly, too many of these men are unsure what it means to be a man in contemporary society. Wives or partners reject them; children are estranged from them; and family, friends, and neighbors are embarrassed by them. Many have disappeared into a netherworld of drugs, alcohol, poor health, loneliness, misogyny, economic insecurity, online gaming, pornography, other off-the-grid corners of the internet, and a fantasy world of starting their own business or even writing the Great American novel. Most of the men described in this book are poorly educated, with low incomes and often with very few prospects for rewarding employment. They are also disproportionately found among millennials, those over 50, and African American men. Increasingly, however, these lost men are discovered even in tony suburbs and throughout the nation. It is a myth that men on the outer corners of society are only lower-middle-class white men dislocated by technology and globalization. Unlike those who primarily blame an unjust economy, government policies, or a culture sanctioning "laziness," Man Out explores the complex interplay between economics and culture. It rejects the politically charged dichotomy of seeing such men as either victims or culprits. These men are hurting, and in turn they are hurting families and hurting America. It is essential to address their problems. Man Out draws on a wide range of data and existing research as well as interviews with several hundred men, women, and a wide variety of economists and other social scientists, social service providers and physicians, and with employers, through a national online survey and in-depth fieldwork in several communities.
Publisher: Brookings Institution Press
ISBN: 0815732759
Category : Political Science
Languages : en
Pages : 340
Book Description
The story of men who are hurting—and hurting America by their absence Man Out describes the millions of men on the sidelines of life in the United States. Many of them have been pushed out of the mainstream because of an economy and society where the odds are stacked against them; others have chosen to be on the outskirts of twenty-first-century America. These men are disconnected from work, personal relationships, family and children, and civic and community life. They may be angry at government, employers, women, and "the system" in general—and millions of them have done time in prison and have cast aside many social norms. Sadly, too many of these men are unsure what it means to be a man in contemporary society. Wives or partners reject them; children are estranged from them; and family, friends, and neighbors are embarrassed by them. Many have disappeared into a netherworld of drugs, alcohol, poor health, loneliness, misogyny, economic insecurity, online gaming, pornography, other off-the-grid corners of the internet, and a fantasy world of starting their own business or even writing the Great American novel. Most of the men described in this book are poorly educated, with low incomes and often with very few prospects for rewarding employment. They are also disproportionately found among millennials, those over 50, and African American men. Increasingly, however, these lost men are discovered even in tony suburbs and throughout the nation. It is a myth that men on the outer corners of society are only lower-middle-class white men dislocated by technology and globalization. Unlike those who primarily blame an unjust economy, government policies, or a culture sanctioning "laziness," Man Out explores the complex interplay between economics and culture. It rejects the politically charged dichotomy of seeing such men as either victims or culprits. These men are hurting, and in turn they are hurting families and hurting America. It is essential to address their problems. Man Out draws on a wide range of data and existing research as well as interviews with several hundred men, women, and a wide variety of economists and other social scientists, social service providers and physicians, and with employers, through a national online survey and in-depth fieldwork in several communities.
Corporate Income Taxes under Pressure
Author: Ruud A. de Mooij
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388
Book Description
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388
Book Description
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Basis of Assets
Flat Tax Revolution
Author: Steve Forbes
Publisher: Regnery Publishing
ISBN: 0895260409
Category : Business & Economics
Languages : en
Pages : 242
Book Description
The president of Forbes, Inc. presents his argument for a flat tax, suggesting that the new tax would be fair and efficient, with the new tax form being no bigger than a postcard and without any of the loopholes that currently exist.
Publisher: Regnery Publishing
ISBN: 0895260409
Category : Business & Economics
Languages : en
Pages : 242
Book Description
The president of Forbes, Inc. presents his argument for a flat tax, suggesting that the new tax would be fair and efficient, with the new tax form being no bigger than a postcard and without any of the loopholes that currently exist.