Our Business Tax System
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Our Business Tax System
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Author : United States. Congress. Senate. Committee on Finance
language : en
Publisher:
Release Date : 2006
Our Business Tax System written by United States. Congress. Senate. Committee on Finance and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Business & Economics categories.
Strategic Business Tax Planning
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Author : John E. Karayan
language : en
Publisher: John Wiley & Sons
Release Date : 2006-10-20
Strategic Business Tax Planning written by John E. Karayan and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-10-20 with Business & Economics categories.
Strategic Business Tax Planning, Second Edition is the definitive handbook on business tax planning, skipping the unnecessary and minute taxation details and focusing instead on the big picture in taxes. Organized around business processes, this reader-friendly guide shows you how to optimally put tax management principles to work in your business.
Business Taxation
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Author : United States. President's Task Force on Business Taxation
language : en
Publisher:
Release Date : 1970
Business Taxation written by United States. President's Task Force on Business Taxation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1970 with Corporations categories.
Principles Of Business Taxation
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Author : John Pointon
language : en
Publisher: Oxford University Press, USA
Release Date : 1988
Principles Of Business Taxation written by John Pointon and has been published by Oxford University Press, USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Business & Economics categories.
Beginning with a discussion of the theoretical choice of alternative tax bases, this book provides a rigorous analysis of the impact UK systems of taxation have on business financial policy and decision making.
Effect Of The Present Tax Structure On Small Business
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Author : United States. Congress. House. Select Committee on Small Business
language : en
Publisher:
Release Date : 1953
Effect Of The Present Tax Structure On Small Business written by United States. Congress. House. Select Committee on Small Business and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1953 with Small business categories.
Business Taxation
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Author : United States. President
language : en
Publisher:
Release Date : 1970
Business Taxation written by United States. President and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1970 with Corporations categories.
The Flat Tax
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Author : Robert E. Hall
language : en
Publisher: Hoover Press
Release Date : 2013-09-01
The Flat Tax written by Robert E. Hall and has been published by Hoover Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-09-01 with Political Science categories.
This new and updated edition of The Flat Tax—called "the bible of the flat tax movement" by Forbes—explains what's wrong with our present tax system and offers a practical alternative. Hall and Rabushka set forth what many believe is the most fair, efficient, simple, and workable tax reform plan on the table: tax all income, once only, at a uniform rate of 19 percent.
Business Taxation
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Author : James C. Teague
language : en
Publisher: Nova Science Pub Incorporated
Release Date : 2013
Business Taxation written by James C. Teague and has been published by Nova Science Pub Incorporated this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Business & Economics categories.
In the United States, how a business is taxed at the federal level is partly dependent on how it is organized. Publicly traded corporations known as subchapter C corporations are taxed once at the corporate level according to the corporate tax system, and then a second time at the individual-shareholder level according to the individual tax system when corporate dividend payments are made or capital gains are realized. This leads to the so-called "double taxation"of corporate profits. Businesses that choose any other form of organization are, in general, taxed only once at the individual level. That is, the income of certain businesses passes through to the individual business owners and is taxed according to the individual income tax system. Examples of these alternative "pass-through"forms of organization include sole proprietorships, partnerships, subchapter S corporations, and limited liability companies. This book summarizes the general tax treatment of corporate and pass-through businesses and analyzes the most recent business data from the Internal Revenue Service (IRS).
The Economics Of Tax Policy
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Author : Alan J. Auerbach
language : en
Publisher: Oxford University Press
Release Date : 2017
The Economics Of Tax Policy written by Alan J. Auerbach and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Business & Economics categories.
"Debates about the optimal structure for tax policies and tax rates hardly cease among public, policy, or academic audiences. These have only grown more heated in the United States as the gap between incomes of the wealthiest 1 percent and the rest of the population continue to diverge. Tax research perhaps has not fully kept pace with the relentless demand of various interests to adjust tax policy. Nonetheless, specialists in the economics of tax policy in recent years have profited from advances in economic theory, econometric measurements, and data quality and access that are beginning to allow a greater consensus on what are the real effects of tax policy and how government levies affect individuals and businesses. The volume edited by Professors Auerbach and Smetters represents an attempt to reduce the lag between the conduct of research on tax issues and its transmission to a broader public. The contributions would explore highly topical issues such as the effects of income tax changes on economic growth, the potential effects of capping certain tax expenditures, the economics of adjusted business tax policy, and environmental tax options. Other essays would investigate perennially important themes such as the conduct of tax administration, the growing role of the tax system on education policy, tax policy toward low-income families, capital gains and estate taxation, and tax policy for retirement savings. A final paper would examine three different options for fundamental tax reform"--
The Corporate Income Tax System
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Author : Mark P. Keightley
language : en
Publisher: Createspace Independent Pub
Release Date : 2012-10-22
The Corporate Income Tax System written by Mark P. Keightley and has been published by Createspace Independent Pub this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-10-22 with Business & Economics categories.
Many economists and policymakers believe that the U.S. corporate tax system is in need of reform. There is, however, disagreement over why the corporate tax system needs to be reformed, and what specific policy measures should be included in a reform. To assist policymakers in designing and evaluating corporate tax proposals, this report (1) briefly reviews the current U.S. corporate tax system; (2) discusses economic factors that may be considered in the corporate tax reform debate; and (3) presents corporate tax reform policy options, including a brief discussion of current corporate tax reform proposals. The current U.S. corporate income tax system generally taxes corporate income at a rate of 35%. This tax is applied to income earned domestically and abroad, although taxes on certain income earned abroad can be deferred indefinitely if that income remains overseas. The U.S. corporate tax system also contains a number of deductions, exemptions, deferrals, and tax credits, often referred to as “tax expenditures.” Collectively, these provisions reduce the effective tax rate paid by many U.S. corporations below the 35% statutory rate. In 2011, the sum of all corporate tax expenditures was $158.8 billion. The significance of the corporate tax as a federal revenue source has declined over time. At its post-WWII peak in 1952, the corporate tax generated 32.1% of all federal tax revenue. In 2010, the corporate tax accounted for 8.9% of federal tax revenue. The decline in corporate revenues is a combination of decreasing effective tax rates, an increasing fraction of business activity that is being carried out by pass-through entities (particularly partnerships and S corporations, which are not subject to the corporate tax), and a decline in corporate sector profitability. A particular aspect of the corporate tax system that receives substantial attention is the 35% statutory corporate tax rate. Although the U.S. has the world's highest statutory corporate tax rate, the U.S. effective corporate tax rate is similar to the Organization for Economic Co-operation and Development (OECD) average. Further, the U.S. collects less in corporate tax revenue relative to Gross Domestic Production (GDP) (1.9% in 2009) than the average of other OECD countries (2.8% in 2009). This report discusses a number of economic considerations that may be made while evaluating various corporate tax reform proposals. These might include analyses of the likely effect on households of certain reforms (also known as incidence analysis). Policymakers might also want to consider how certain corporate tax provisions contribute to the allocation of economic resources, choosing policies that promote an efficient use of resources. Other goals of corporate tax reform may include designing a system that is simple to comply with and administer, while also promoting competitiveness of U.S. corporations. Commonly discussed corporate tax reforms include policies that would broaden the tax base (i.e., eliminate tax expenditures) to finance reduced corporate tax rates. Concerns that the U.S. corporate tax system inefficiently imposes a “double tax” on corporate income has led some to consider an integration of the corporate and individual tax systems. The treatment of pass-through income—business income not earned by C corporations—has also received considerable attention in tax reform debates. How the U.S. taxes income earned abroad, and the possibility of moving to a territorial tax system, have emerged as important issues. Both the Obama Administration and the House Committee on Ways and Means Chairman David Camp have released tax reform proposals that would change the current tax treatment of U.S. multinationals.