An Empirical Investigation of Economic Consequences of the Tax Reform Act of 1986 PDF Download

Author: Donald Samelson
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 201

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Author: Joseph Martin Hagan
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 444

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Author: Malcolm Punter
Publisher:
ISBN:
Category :
Languages : en
Pages : 51

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Book Description
The Tax Reform Act of 1986 (TRA)1 was sponsored by Representative Richard Gephardt (D- MO) and Senator Bill Bradley (D-NJ)2 and signed into law on October 22, 1986 by President Ronald Reagan.3 The TRA provides a wealth of topics on which to write and analyze. Since its enactment the Tax Reform Act of 1986 has impacted the U.S. and international tax law in many ways. The Tax Reform Act if 1986 has been widely recognized as a sweeping reform effecting international taxation laws on a global scale and in the manner of a how financial transactions, real property investment and wealth management have been treated and organized. As the U.S. political and economic interests realized as occurred in the U.S. recession of 2008 many of the economic conditions and consequences were parallel in the present which were existing preceding economic environment during the reform debates surrounding the enactment of The Tax Reform Act of 1986. This paper will examine the Tax Reform Act of 1986 and its impact on the real estate economy in the U.S. The central research design will be the question what was the intended impact contemplated by the Congress in the task of undergoing a systematic change in the Tax Code. An exploration of the intended impact is central and the converse question of what are the unintended consequences of TRA as a change to the prior-law tax code in the U.S. will be reviewed and then examined. In examining the TRA for the purpose of this research a resulting set of conclusions and recommendations will be drawn. TRA and its impact on the real estate industry having been explored in previous research adequately the present research approach is a unique approach. The present research will be centered upon the engine that has driven multi- family real estate development by specific provisions enacted in The Tax Reform Act of 1986. The Tax Code, regulations, rulings and case law have developed over the 28 years since TRA's enactment in 1986. Statutory, judicial, and administrative rulings related to the Low Income Housing Credit, a new provision in the Code enacted by TRA86 will be explored during the course of the research and recommendations for further research will be asserted.

Author: Roger Hall Gordon
Publisher:
ISBN:
Category : Business enterprises
Languages : en
Pages : 0

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Abstract: for the choice of organizational form. We then compare the predictions to post-1986.

Author: Patric H. Hendershott
Publisher:
ISBN:
Category :
Languages : es
Pages : 33

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Author: Alan J. Auerbach
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 71

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Author: United States. Congress. Joint Economic Committee
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 20

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Author: Joseph J. Cordes
Publisher: The Urban Insitute
ISBN: 9780877667520
Category : Business & Economics
Languages : en
Pages : 522

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"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.

Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 200

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Author: Martin Feldstein
Publisher: University of Chicago Press
ISBN: 9780226240978
Category : Business & Economics
Languages : en
Pages : 300

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Book Description
Tax policy debates—and reforms—depend heavily on estimates of how alternative tax rules would affect behavior. Yet there is considerable controversy about the key empirical links among tax rates, household decisions, and revenue collections. The nine papers in this volume exploit the substantial variation in U.S. tax policy during the last two decades to investigate how taxes affect a range of household behavior, including labor-force participation, saving behavior, choice of health insurance plan, choice of child care arrangements, portfolio choice, and tax evasion. They also present new analytical results on the effects of different types of tax policy. All of this research relies on household-level data—drawn either from public-use tax return files or from large household-level surveys—to explore various aspects of the relationship between taxes and household behavior. As debates about the effects of proposed tax reforms continue in the 1990s, this volume will be of interest to policy makers and scholars in the field of public finance.