Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category :
Languages : en
Pages : 216

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Book Description

Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Charity laws and legislation
Languages : en
Pages : 170

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Author:
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 712

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Book Description

Author: Lewis D. Solomon
Publisher: Lexington Books
ISBN: 9780739106303
Category : Political Science
Languages : en
Pages : 312

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Book Description
This pioneering book charts how President George W. Bush's "compassionate conservatism" creates a new path for American Social Policy. There is a growing interest in testing the proposition that faith-based organizations (FBOs) could do even greater good, especially if government supports an expanded role. The organizations represent a potentially valuable, but controversial, resource because they offer to fight a very different war against America's social ills. This work offers three conclusions. First, FBOs are effective in dealing with chronic social problems because they spark personal transformation. Second, financing them through the Tax Code or vouchers is preferable to direct federal funding. The fear that public funding means government take-over of religion serves as perhaps the greatest impediment to a more expansive role for FBOs. Third, although predicting the U.S. Supreme Court's resolution of church-state issues is fraught with difficulties, the emerging "equal treatment" of religion by the High Court suggests a more permissive attitude toward the federal funding of religous charities. The tax and voucher alternatives seem certain to pass constitutional muster. In God We Trust? is among the first works to assess President Bush's policy efforts to meet America's social ills by turning more tasks over to FBOs. In addition to demonstrating the constitutionality of the federal efforts to fund FBOs, the book analytically summarizes the existing empirical evidence dealing with the effectiveness of faith-based organizations.

Author: United States. Congress
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1356

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Book Description
The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)

Author:
Publisher:
ISBN:
Category : Banking law
Languages : en
Pages : 1002

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Book Description

Author: American Bar Association. House of Delegates
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216

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Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Author: United States. Congress
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1524

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Book Description

Author: Jane Gravelle
Publisher: Createspace Independent Publishing Platform
ISBN: 9781978091900
Category : Corporations
Languages : en
Pages : 66

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Book Description
Interest in corporate tax reform that lowers the rate and broadens the base has developed in the past several years. Some discussions by economists in opinion pieces have suggested there is an urgent need to lower the corporate tax rate, but not necessarily to broaden the tax base, an approach that presents some difficulties given current budget pressures. Others see the corporate tax as a potential source of revenue. Arguments for lowering the corporate tax rate include the traditional concerns about economic distortions arising from the corporate tax and newer concerns arising from the increasingly global nature of the economy. Some claims have been made that lowering the corporate tax rate would raise revenue because of the behavioral responses, an effect that is linked to an open economy. Although the corporate tax has generally been viewed as contributing to a more progressive tax system because the burden falls on capital income and thus on higher-income individuals, claims have also been made that the burden falls not on owners of capital, but on labor income. The analysis in this report suggests that many of the concerns expressed about the corporate tax are not supported by empirical evidence. Claims that behavioral responses could cause revenues to rise if rates were cut do not hold up on either a theoretical or an empirical basis. Studies that purport to show a revenue-maximizing corporate tax rate of 30% (a rate lower than the current statutory tax rate) contain econometric errors that lead to biased and inconsistent results; when those problems are corrected the results disappear. Cross-country studies to provide direct evidence showing that the burden of the corporate tax actually falls on labor yield unreasonable results and prove to suffer from econometric flaws that also lead to a disappearance of the results when corrected, in those cases where data were obtained and the results replicated. Many studies that have been cited are not relevant to the United States because they reflect wage bargaining approaches and unions have virtually disappeared from the private sector in the United States. Overall, the evidence suggests that the tax is largely borne by capital. Similarly, claims that high U.S. tax rates will create problems for the United States in a global economy suffer from a misrepresentation of the U.S. tax rate compared with other countries and are less important when capital is imperfectly mobile, as it appears to be. Although these new arguments appear to rely on questionable methods, the traditional concerns about the corporate tax appear valid. While an argument may be made that the tax is still needed as a backstop to individual tax collections, it does result in some economic distortions. These economic distortions, however, have declined substantially over time as corporate rates and shares of output have fallen. Moreover, it is difficult to lower the corporate tax without creating a way of sheltering individual income given the low tax rates on dividends and capital gains. A number of revenue-neutral changes are available that could reduce these distortions, allow for a lower corporate statutory tax rate, and lead to a more efficient corporate tax system. These changes include base broadening, reducing the benefits of debt finance through inflation indexing, taxing large pass-through firms as corporations, and reducing the tax at the firm level offset by an increase at the individual level. Nevertheless, the scope for reducing the tax rate in a revenue-neutral way may be limited.

Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 20

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Book Description