Coordination Of Federal And State Tax Systems
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Coordination Of Federal And State Tax Systems
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Author : Bryant Putney
language : en
Publisher:
Release Date : 1937
Coordination Of Federal And State Tax Systems written by Bryant Putney and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1937 with Taxation categories.
The Coordination And Integration Of Federal State And Local Tax Systems
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Author : James Kendall Hall
language : en
Publisher:
Release Date : 1935
The Coordination And Integration Of Federal State And Local Tax Systems written by James Kendall Hall and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1935 with Taxation categories.
Federal State Coordination Of Personal Income Taxes
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Author : United States. Advisory Commission on Intergovernmental Relations
language : en
Publisher:
Release Date : 1965
Federal State Coordination Of Personal Income Taxes written by United States. Advisory Commission on Intergovernmental Relations and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1965 with Income tax categories.
Consequences Of The Economic And Monetary Union For The Coordination Of Tax Systems In The European Union
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Author : Mr.Vito Tanzi
language : en
Publisher: International Monetary Fund
Release Date : 1998-08-01
Consequences Of The Economic And Monetary Union For The Coordination Of Tax Systems In The European Union written by Mr.Vito Tanzi and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-08-01 with Business & Economics categories.
With the advent of the economic and monetary union in the European Union (EU), the economic landscape of the EU will bear a striking resemblance to that of the United States in terms of fundamental attributes such as the freedom of internal movements of individuals, capital, and goods within the union, as well as the adoption of a common currency. This paper examines developments in the tax systems of the states in the United States and draws lessons for the need of coordination of EU tax systems.
Horizontal Tax Coordination
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Author : Michael Lang
language : en
Publisher: IBFD
Release Date : 2012
Horizontal Tax Coordination written by Michael Lang and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Double taxation categories.
"This book is the result of a research project entitled 'Horizontal Tax Coordination within the EU and within States' that was conducted by the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). The aim of this project was to examine the role court judgments have played in the framework of tax harmonization in federal states and how decisive this impact was. In this respect the participants took also a closer look at ECJ case law and how it may be compared to other jurisdictions where federal fiscal structures exist, such as the United States, Switzerland, Belgium, Spain, Austria, Russia, Mexico, Brazil, India and Australia. The judgments of the various courts were contrasted with each other in order to learn more about the impact on harmonization in the field of tax law. From these findings conclusions for the purpose of EU tax policy were drawn."--Back cover.
Federal State Tax Coordination
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Author : United States. Division of Tax Research
language : en
Publisher:
Release Date : 1949
Federal State Tax Coordination written by United States. Division of Tax Research and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1949 with Taxation categories.
Federal State Tax Coordination
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Author : United States. Department of the Treasury. Division of Tax Research
language : en
Publisher:
Release Date : 1948
Federal State Tax Coordination written by United States. Department of the Treasury. Division of Tax Research and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1948 with Intergovernmental tax relations categories.
Federal State Tax Coordination
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Author : United States. Department of the Treasury. Division of Tax Research
language : en
Publisher:
Release Date : 1947
Federal State Tax Coordination written by United States. Department of the Treasury. Division of Tax Research and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1947 with Finance categories.
Coordination Of State And Federal Inheritance Estate And Gift Taxes
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Author : United States. Advisory Commission on Intergovernmental Relations
language : en
Publisher:
Release Date : 1961
Coordination Of State And Federal Inheritance Estate And Gift Taxes written by United States. Advisory Commission on Intergovernmental Relations and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1961 with Gifts categories.
Laboratories Of Bureaucracy
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Author : Erin Adele Scharff
language : en
Publisher:
Release Date : 2020
Laboratories Of Bureaucracy written by Erin Adele Scharff and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
This Article argues that states and the federal tax authorities coordinate and cooperate in subtle ways to reduce some of the inefficiencies of our tax system. Indeed, two levels of taxation may offer some previously under-appreciated benefits in compliance and enforcement. For example, having both state and federal income taxes may strengthen voluntary compliance. Research suggests that the threat of federal audit increases voluntary compliance with state income taxes,7 and the reverse may also be true. Thus, the existence of two separate tax administrations helps to deter tax evasion. Further, because the states and the IRS often select returns for audit based on different criteria, two systems offer an additional check on the accuracy of taxpayer returns, increasing the efficacy of enforcement efforts. The states and the federal government share audit results with one another.In light of these benefits, this Article argues that these partnership model programs should be strengthened. Using insights derived from an examination of current effective programs, the Article suggests factors that make the programs successful and steps that might be taken to extend the reach of this partnership model in tax compliance and enforcement. First, productive personal relationships between IRS officials and their counterparts at state revenue departments often help to ensure the success of these programs. Second, the existence of clear institutional responsibility for these programs is likewise important to their receiving continued attention within the IRS bureaucracy. Third, the broad authorization Congress provided to the IRS to implement many of these programs allows the agency to work with the states in a cooperative fashion to develop these programs, and improvements in information technology will offer additional opportunities for federal-state partnerships.This Article also suggests that these cooperative programs may allow state policymakers more flexibility to deviate from federal tax law when it conflicts with state policy interests because the benefits of these programs do not depend on significant conformity.The Article proceeds as follows. Part II provides a brief background on state tax systems and scholarly concerns about inefficiency resulting from our dual tax system. Part III describes the partnership *702 model used in tax enforcement and compliance programs and discusses how these programs differ from what is usually meant by cooperative federalism. Part IV outlines how cooperative programs ameliorate some of the concerns about the inefficiency of administering two separate income tax systems. Part V provides recommendations for how Congress and the IRS can work to strengthen cooperative programs and shows how these programs offer state policymakers greater policy flexibility. Part VI concludes with suggestions for further research.