Author: Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 900
Book Description
Monthly Catalog of United States Government Publications
Author: Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 900
Book Description
Taxpayer Advocate Service is Here to Help
Author: United States. Taxpayer Advocate ServicePublisher:
ISBN:
Category : Administrative remedies
Languages : en
Pages : 24
Book Description
Statistics of Income
Author: Index to Current Urban Documents
Author: ABC-CLIO, LLCPublisher: Greenwood
ISBN: 9780313319617
Category : Reference
Languages : en
Pages : 736
Book Description
The Federal Gift Tax
Author: David JoulfaianPublisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932. At its peak in fiscal year 1999, it raised $4.6 billion in revenues, before the recent phased-in tax rate reductions ushered by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) took effect. It is noteworthy that the gift tax was first enacted as a protective measure to minimize estate and income tax avoidance, and not for its direct revenue yield. Similarly, EGTRRA, while phasing out the estate tax, retained the gift tax for the very same reasons. Unlike the estate tax which faces an uncertain future, the gift tax is little affected by recent legislative proposals and will remain part of the tax code for the foreseeable future. Nevertheless, the gift tax has been the subject of little scrutiny and studies of its economic implications are rare. This paper is an attempt to fill this void. It traces the evolution of the gift tax since its inception, and sketches out the structure of the tax and its complex interactions with the income and estate taxes. The paper also provides an overview of the direct fiscal contribution of the gift tax, and traces the number of taxpayers over time as well as their attributes. It concludes with a discussion of the behavioral effects of the gift tax and a review of the scant literature. These include empirical evidence on the choice between gifts and bequests, timing of gifts, and compliance among others.
Tele-tax
Author: United States. Internal Revenue ServicePublisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 12
Book Description
Statistics of Income
Author: United States. Internal Revenue ServicePublisher:
ISBN:
Category : Corporations
Languages : en
Pages : 336
Book Description
U.S. Tax Guide for Aliens
Author: Self-employment Tax
Author: National Profile of Community Colleges
Author: Kent A. PhillippePublisher: Amer. Assn. of Community Col
ISBN: 0871173654
Category : Education
Languages : en
Pages : 201
Book Description
This book offers a national view of trends and statistics related to today's community colleges. The new edition includes completely revised text as well as updates to charts and tables on topics such as enrollment, student outcomes, population, curriculum, faculty, workforce, and financial aid. Informative narrative introduces and provides context for the data. An excellent resource for presentations, public information, media relations, and long-range planning. Chapter 1, Community Colleges Past and Present, recounts the history of community colleges and summarizes some of the more pressing issues facing them today. Chapter 2, Community College Enrollment, provides detailed information and demographics concerning enrollment at community colleges and puts it in perspective with the rest of higher education. Chapter 3, The Social and Economic Impact of Community Colleges, describes the impact of community colleges on students and their communities through measures such as degree and certificate completion, employment data, and educational attainment within the general population. Chapter 4, Community College Staff and Services, offers a view of staffing at community colleges, from the presidency and senior administration to faculty and support staff. Chapter 5, College Education Costs and Financing, focuses on the financial aspects of community colleges, as they affect the institution and its students. Chapter 6, A Look at the Future, presages trends and issues that will define the community college of the future. The book also contains a Preface, Glossary, References, Index, and About the Authors. (Contains 39 figures and 77 tables.).