Author: Publisher:
ISBN:
Category : Fiscal policy
Languages : en
Pages : 348
Book Description
Staff Report on Comprehensive Tax Reform for 2015 and Beyond
Staff Report on Comprehensive Tax Reform for 2015 and Beyond
Author: Fundamentals of Government Information
Author: Cassandra J. HartnettPublisher: American Library Association
ISBN: 0838913954
Category : Language Arts & Disciplines
Languages : en
Pages : 553
Book Description
Government data and resources are uniquely useful to researchers and other library users. But without a roadmap, sifting through the sheer quantity of information to find the right answers is foolhardy. The first edition of this text is well established as an essential navigational tool for both LIS students and professionals; now this newly revised, peer-reviewed update is even more attuned to new sources and types of government information and how best to locate them. Unmatched in its scope, this book covers such key topics as the history of government information, from its colorful beginnings to the era of Wikileaks, Edward Snowden, and data breaches;how to think like a government documents librarian in order to find information efficiently, plus other research tips;all types of law resources and information, including public laws and the U.S. Code, Case Law and the judicial branch, and regulations;Congressional literature, from bills and committee hearings to the U.S. Congressional Serial Set;patents, trademarks, and intellectual property;census data, educational information, and other statistical resources;health information, with an in-depth look at the Patient Protection and Affordable Care Act and the trend toward and impact of online medical records; and science, environmental, and energy resources from agencies like the Environmental Protection Agency and the Department of Energy.Exercises throughout the text support instruction, while the approachable and well-organized style make it ideal for day-to-day reference use.
Reconciliation Recommendations Pursuant to H. Con. Res. 71
Author: United States. Congress. Senate. Committee on the BudgetPublisher:
ISBN:
Category : Fiscal policy
Languages : en
Pages : 484
Book Description
Legislative Calendar
Author: United States. Congress. Senate. Committee on FinancePublisher:
ISBN:
Category : United States
Languages : en
Pages : 162
Book Description
Report on the Activities of the Committee on Finance of the United States Senate During the ... Congress Pursuant to Rule XXVI of the Standing Rules of the United States Senate
Author: United States. Congress. Senate. Committee on FinancePublisher:
ISBN:
Category :
Languages : en
Pages : 64
Book Description
Brazil: Tax Expenditure Rationalization Within Broader Tax Reform
Author: Maria Delgado CoelhoPublisher: International Monetary Fund
ISBN: 1513596624
Category : Business & Economics
Languages : en
Pages : 46
Book Description
The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.
Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings
Author: Ansgar A. SimonPublisher: Kluwer Law International B.V.
ISBN: 9403547138
Category : Law
Languages : en
Pages : 2424
Book Description
This classic handbook has once again been updated from cover to cover, assuring its secure place as the preeminent tax practice guide for the conduct of international business transactions. The user-friendly structure has been maintained—first, a hands-on overview of certain key tax aspects of international transactions that have general application (including a chapter on special issues for transactions touching the European Union), followed by detailed country profiles that offer solutions designed to maximize effective tax planning and satisfy compliance obligations in twenty key global trading jurisdictions. The expert country-by-country contributors explain each jurisdiction’s approach to the critical areas of concern in transactional tax planning, addressing among other issues: entity classification; taxable transactions; tax-free transactions (both domestic and cross-border); loss and other tax attribute planning; intellectual property transactions; compensation arrangements; acquisition financing; joint ventures; transfer pricing; VAT; and tax treaty usage. Because it is crucial for management and counsel to develop a working knowledge of the salient aspects of the relevant law in a broad range of global jurisdictions, the work is of immeasurable value in assessing, strategizing, and implementing international transactions while also allowing quick jurisdictional comparison of key tax aspects. Addressing an important information gap in an area of widespread commercial concern, this incomparable resource will be welcomed by international tax counsel, corporate and financial services attorneys, and corporate planning and compliance professionals.
Case Studies in Tax Revenue Mobilization in Low-Income Countries
Author: Mr.Bernardin AkitobyPublisher: International Monetary Fund
ISBN: 1498315429
Category : Business & Economics
Languages : en
Pages : 32
Book Description
How can Low-Income Countries (LICs) enhance tax revenue collection to finance their vast development needs? We address this question by analyzing seven tax reform experiences in LICs (Burkina Faso, The Gambia, Maldives, Mauritania, Rwanda, Senegal, and Uganda). Three lessons stand out, although reforms must be tailored to individual circumstances: (i) Tax reforms require first and foremost political commitment and buy-in from key stakeholders; (ii) Countries that pursue both revenue administration and tax policy reforms tend to see much larger and persistent gains; and (iii) A successful strategy often starts with fiscal reform measures with immediate effect to build momentum. These can include: simplifying the tax system; curbing exemptions; reforming indirect taxes on goods and services (e.g., excises); and better managing compliance risks through strengthening taxpayer segmentation (often beginning with strengthening the Large Taxpayers Office). A comprehensive reform strategy (e.g., a medium-term revenue strategy) can help to properly sequence reform measures and facilitate their implementation.
U.S. Investment Since the Tax Cuts and Jobs Act of 2017
Author: Emanuel KoppPublisher: International Monetary Fund
ISBN: 1498317049
Category : Business & Economics
Languages : en
Pages : 37
Book Description
There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre-TCJA forecasts and that the overriding factor driving it has been the strength of expected aggregate demand. Investment has, so far, fallen short of predictions based on the postwar relation with tax cuts. Model simulations and firm-level data suggest that much of this weaker response reflects a lower sensitivity of investment to tax policy changes in the current environment of greater corporate market power. Economic policy uncertainty in 2018 played a relatively small role in dampening investment growth.