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Author: Richard A. Gordon Publisher: The Minerva Group, Inc. ISBN: 089499137X Category : Tax exemption Languages : en Pages : 277
Book Description
This book was written at the request of the Commissioner of Internal Revenue, The Assistant Attorney General (Tax Division), and the Assistant Secretary of the Treasury (Tax Policy).The purpose of this book was to develop an overview of tax havens and the use of tax havens by United States taxpayers. The study sought to determine the frequency and nature of tax haven transactions, identify specific types of tax haven transactions, obtain a description of the United States and foreign legal and regulatory environment in which tax haven transactions are conducted, describe Internal Revenue Service and Justice Department efforts to deal with tax haven related transactions, and to identify interagency coordination problems.The findings are based on a review of judicial decisions and published literature in the field of international tax planning, research into internal IRS documents concerning taxpayer activities, interviews with IRS personnel, personnel who deal with tax haven issues for other Federal government agencies, and lawyers and certified public accountants who specialize in international taxation. The findings are also based on a statistical analysis of available data concerning international banking, United States direct investment abroad, and foreign investment in the United States. While the findings did not uncover all the methods employed to use tax havens, the belief is that the inquiry was extensive enough to give an understanding of the situation and to enable the IRS to develop options which might be useful in improving the administration of the tax laws as they apply to tax havens
Author: Richard A. Gordon Publisher: The Minerva Group, Inc. ISBN: 089499137X Category : Tax exemption Languages : en Pages : 277
Book Description
This book was written at the request of the Commissioner of Internal Revenue, The Assistant Attorney General (Tax Division), and the Assistant Secretary of the Treasury (Tax Policy).The purpose of this book was to develop an overview of tax havens and the use of tax havens by United States taxpayers. The study sought to determine the frequency and nature of tax haven transactions, identify specific types of tax haven transactions, obtain a description of the United States and foreign legal and regulatory environment in which tax haven transactions are conducted, describe Internal Revenue Service and Justice Department efforts to deal with tax haven related transactions, and to identify interagency coordination problems.The findings are based on a review of judicial decisions and published literature in the field of international tax planning, research into internal IRS documents concerning taxpayer activities, interviews with IRS personnel, personnel who deal with tax haven issues for other Federal government agencies, and lawyers and certified public accountants who specialize in international taxation. The findings are also based on a statistical analysis of available data concerning international banking, United States direct investment abroad, and foreign investment in the United States. While the findings did not uncover all the methods employed to use tax havens, the belief is that the inquiry was extensive enough to give an understanding of the situation and to enable the IRS to develop options which might be useful in improving the administration of the tax laws as they apply to tax havens
Author: Prentice-Hall Inc Publisher: Forgotten Books ISBN: Category : Reference Languages : en Pages : 640
Book Description
Excerpt from Prentice-Hall Tax Service for 1919 This allowance is not based upon the difference between the actual war cost of such facilities and what they would have cost at pre-war prices. Obviously the taxpayer is not entitled to recover or extinguish through amortization more than the difference between the war cost of such property and what he can sell the property for after the war, or if he continues to need and use it in his business, what it would have cost him after the war. As the rule is expressed in Article 183 of the Regulations: The total amount to be extinguished by amortization, in general, is the excess of the unextinguished or unrecovered cost of the property over its maximum value (either for sale or for use as part of the plant or equipment of a going business) under stable post war. Conditions.' About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Andrew William Mellon Publisher: New York : Arno Press, 1973 [c1924] ISBN: Category : Business & Economics Languages : en Pages : 248
Book Description
"Address of the President of the United States before the National Republican Club at the Waldorf-Astoria, New York, February 12, 1924": pages 216-227.
Author: Neal Boortz Publisher: Harper Collins ISBN: 0061742643 Category : Political Science Languages : en Pages : 226
Book Description
Wouldn’t you love to abolish the IRS . . .Keep all the money in your paycheck . . .Pay taxes on what you spend, not what you earn . . .And eliminate all the fraud, hassle, and waste of our current system? Then the FairTax is for you. In the face of the outlandish American tax burden, talk-radio firebrand Neal Boortz and Congressman John Linder are leading the charge to phase out our current, unfair system and enact the FairTax Plan-replacing the federal income tax and withholding system with a simple 23 percent retail sales tax. This dramatic revision of the current system, which would eliminate the reviled IRS, has already caught fire in the American heartland, with more than 600,000 taxpayers signing on in support of the plan. As Boortz and Linder reveal in this first book on the FairTax, this radical but eminently sensible plan would end the annual national nightmare of filing income tax returns, while at the same time enlarging the federal tax base by collecting sales tax from every retail consumer in the country. The FairTax, they argue, would transform the fearsome bureaucracy of the IRS into a more transparent, accountable—and equitable—tax collection system. Endorsed by scores of leading economists—and supported by a huge and growing grassroots movement—the FairTax Plan could revolutionize the way America pays for itself.
Author: David O. Sears Publisher: Harvard University Press ISBN: 9780674868359 Category : Business & Economics Languages : en Pages : 294
Book Description
A tax revolt almost as momentous as the Boston Tea Party erupted in California in 1978. Its reverberations are still being felt, yet no one is quite sure what general lessons can be drawn from observing its course. this book is an in-depth study of this most recent and notable taxpayer's rebellion: Howard Jarvis and Proposition 13, the Gann measure of 1979, and Proposition (Jarvis II) of 1980.
Author: Louis Eisenstein Publisher: Harvard University Press ISBN: 0674046110 Category : Business & Economics Languages : en Pages : 241
Book Description
Originally published in 1961, The Ideologies of Taxation is a classic of taxationÑa long-unavailable volume that remains uniquely applicable today. Louis Eisenstein starts from the idea that the tax system in a democracy is shaped by competing factions, each seeking to minimize its burden. Because few people are convinced by appeals to self-interest, factions must give reasons, which are skillfully elaborated into systems of belief or ideologies. EisensteinÕs aim is to examine (and debunk) three major ideologies used to justify various reforms of the tax system. The ideology of ability holds that taxes should be apportioned based on ability to pay and that this is properly measured by income or wealth. The ideology of deterrents is concerned with high taxes on private enterpriseÑlow and flat taxes are desired lest the wealthy reduce their work efforts and savings. The ideology of equity is focused on equal treatment of similarly situated individuals. Eisenstein shows, with sharp wit and an instinct for the jugular, how each of these ideologies is plagued with contradictions, incompleteness, and, in some cases, self-serving claims.
Author: Kenneth Scheve Publisher: Princeton University Press ISBN: 0691178291 Category : Political Science Languages : en Pages : 282
Book Description
A groundbreaking history of why governments do—and don't—tax the rich In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens—and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.
Author: Arthur B. Laffer Publisher: Simon and Schuster ISBN: 1439169381 Category : Business & Economics Languages : en Pages : 338
Book Description
"WE CAN'T TAX AND SPEND OUR WAY BACK TO THE GOOD TIMES." -- Arthur B. Laffer and Stephen Moore When Arthur B. Laffer spearheaded the theory of supply-side economics and became a member of President Reagan's Economic Policy Advisory Board, he took his place as an economic icon. More recently, he joined with Stephen Moore and Peter J. Tanous to write The End of Prosperity -- a clarion call delineating what is wrong with current political approaches to America's present economic challenges. Steve Forbes himself described The End of Prosperity as "brilliantly insightful," saying "READ IT -- AND ACT!" Now Arthur Laffer and Stephen Moore follow the rousing success of The End of Prosperity with a book even more vital to America and Americans, delivering a plan that shows how our country can regain its lost prosperity. With the economy flat on its back, unemployment at a twenty-five-year high, and the housing default crisis still worsening, is this even possible? But America can once again become the land of economic opportunity, and this brilliant new book tells us exactly how. While President George W. Bush and President Barack Obama may hail from different parties, their response to the crisis has been strikingly similar. The Bush-Obama plan is a failure that has produced nothing except a cascade of trillions of dollars of debt. Is the situation hopeless? No, say Arthur Laffer and Stephen Moore resoundingly, the situation is not hopeless. A return to prosperity is still entirely possible...if the correct strategies are followed. In The End of Prosperity, the authors primarily discussed how lower taxes are essential to economic growth. Now, in Return to Prosperity, they detail the other essential components: putting government at all levels on a low-fat diet; emphasizing debt reduction and retirement; and bringing back the investor class in America, where every American can "own a piece of the rock." In a time where most of the proposed solutions are fraught with peril, the argument provides a refreshing counterbalance. The Return to Prosperity is a prescription that gives America the fundamental tools it needs in order to set about recovery. This book is an urgently needed road map to renewed prosperity, and it is vital reading for anyone who worries that the current economy is faltering, with no clear plan articulated for recovery.
Author: Richard A. Gordon
Author: Richard A. Gordon
Author: Edwin Robert Anderson Seligman
Author: Prentice-Hall Inc
Author: Andrew William Mellon
Author: Neal Boortz
Author: David O. Sears
Author: Louis Eisenstein
Author: Kenneth Scheve
Author: Ajay K. Mehrotra
Author: Arthur B. Laffer