General Tax Reform Minimum Tax And Tax Shelter Devices
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Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 228 |
Release | : 1973 |
Genre | : Taxation |
ISBN | : |
Download General Tax Reform: Minimum tax and tax shelter devices Book in PDF, Epub and Kindle
Author | : Richard Meyer |
Publisher | : |
Total Pages | : 72 |
Release | : 1985 |
Genre | : Business & Economics |
ISBN | : |
Download Running for Shelter Book in PDF, Epub and Kindle
Author | : United States. Congress. Joint Committee on Internal Revenue Taxation |
Publisher | : |
Total Pages | : 20 |
Release | : 1973 |
Genre | : Income tax |
ISBN | : |
Download Digest of Testimony on the Minimum Tax on Tax Preferences at the 1973 Public Hearings on the General Subject of Tax Reform Book in PDF, Epub and Kindle
Author | : Emanuel Kopp |
Publisher | : International Monetary Fund |
Total Pages | : 37 |
Release | : 2019-05-31 |
Genre | : Business & Economics |
ISBN | : 1498317049 |
Download U.S. Investment Since the Tax Cuts and Jobs Act of 2017 Book in PDF, Epub and Kindle
There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre-TCJA forecasts and that the overriding factor driving it has been the strength of expected aggregate demand. Investment has, so far, fallen short of predictions based on the postwar relation with tax cuts. Model simulations and firm-level data suggest that much of this weaker response reflects a lower sensitivity of investment to tax policy changes in the current environment of greater corporate market power. Economic policy uncertainty in 2018 played a relatively small role in dampening investment growth.
Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 228 |
Release | : 1973 |
Genre | : Taxation |
ISBN | : |
Download General Tax Reform: Minimum tax and tax shelter devices, February 20, 1973 Book in PDF, Epub and Kindle
Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 16 |
Release | : 1975 |
Genre | : |
ISBN | : |
Download Tax Shelters: Equipment Leasing, Prepared for the Use of ... , by the Staff of the Internal Revenue Taxation Joint Committee, September 10, 1975 Book in PDF, Epub and Kindle
Author | : United States. Congress. House. Ways and Means Committee |
Publisher | : |
Total Pages | : 32 |
Release | : 1975 |
Genre | : |
ISBN | : |
Download Overview of Tax Shelters, Prepared for ... , by the Staff of the Joint Committee on Internal Revenue Taxation, Sept. 2, 1975 Book in PDF, Epub and Kindle
Author | : United States. General Accounting Office |
Publisher | : |
Total Pages | : 36 |
Release | : 2000 |
Genre | : Alternative minimum tax |
ISBN | : |
Download Alternative Minimum Tax Book in PDF, Epub and Kindle
Author | : United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation |
Publisher | : |
Total Pages | : 104 |
Release | : 1992 |
Genre | : Business & Economics |
ISBN | : |
Download Alternative Minimum Tax Book in PDF, Epub and Kindle
Author | : Andrew B. Lyon |
Publisher | : |
Total Pages | : 0 |
Release | : 1997 |
Genre | : Alternative minimum tax |
ISBN | : 9780815753230 |
Download Cracking the Code Book in PDF, Epub and Kindle
The corporate alternative minimum tax (AMT) was hailed in the Tax Reform Act of 1986 as instrumental to ensuring that tax loopholes would not permit corporations to avoid paying their fair share of tax liability. In 1995, less than ten years later, repeal of the AMT was pledged as part of the Republican Party's "Contract with America" and passed by the House of Representatives. Opponents of the AMT object that it penalizes new investment by firms and prevents the use of legitimate deductions. Its defenders tout the ability of the AMT to address public perceptions of unfairness in the tax system. At first glance, the debate over the AMT seems to be another example of the classic struggle between equity and efficiency. But, as this book reveals, there are serious flaws in the arguments used on both sides of this issue. As a result, the AMT may fail to achieve any notable equity objectives and may miss the opportunity to make significant improvements in the efficiency with which the nation's scarce capital is employed. Whether or not reforms of the AMT are ultimately enacted, the debate over the AMT raises fundamental questions of tax policy that will persist: Who benefits from tax subsidies? How much should the tax code be used to direct resources in the economy? If corporate taxes are ultimately borne by individuals, how do corporate tax provisions affect fairness? Andrew Lyon opens these topics up to a wide audience, presenting new data on the impact of the AMT, and offering suggestions for future policy reform. He argues that the legislative desire to respond to an apparent inequity should be channeled into considering whether there are efficiency reasons for reducing the tax advantages observed. The best solutions to these considerations, he contends, are not found in a minimum tax.