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Author: Mr.John Norregaard Publisher: International Monetary Fund ISBN: 1451844220 Category : Business & Economics Languages : en Pages : 26
Book Description
In their effort to finance fiscal deficits at a reasonable cost, governments compete with other users of financial capital. Governments, however, are in the unique position that they are the only debt suppliers that can determine the taxation of debt instruments they issue. Following an overview of the current tax treatment of government bonds in OECD countries, this paper argues that—on purely economic grounds—there are no reasons for exempting interest on government bonds. Administrative difficulties in capturing interest on many other debt instruments in the tax net may, however, provide a rationale for doing so.
Author: Mr.John Norregaard Publisher: International Monetary Fund ISBN: 1451844220 Category : Business & Economics Languages : en Pages : 26
Book Description
In their effort to finance fiscal deficits at a reasonable cost, governments compete with other users of financial capital. Governments, however, are in the unique position that they are the only debt suppliers that can determine the taxation of debt instruments they issue. Following an overview of the current tax treatment of government bonds in OECD countries, this paper argues that—on purely economic grounds—there are no reasons for exempting interest on government bonds. Administrative difficulties in capturing interest on many other debt instruments in the tax net may, however, provide a rationale for doing so.
Author: Lyle C. Fitch Publisher: Univ of California Press ISBN: 0520347676 Category : Business & Economics Languages : en Pages : 178
Book Description
This title is part of UC Press's Voices Revived program, which commemorates University of California Press’s mission to seek out and cultivate the brightest minds and give them voice, reach, and impact. Drawing on a backlist dating to 1893, Voices Revived makes high-quality, peer-reviewed scholarship accessible once again using print-on-demand technology. This title was originally published in 1950.
Author: Joseph J. Cordes Publisher: The Urban Insitute ISBN: 9780877667520 Category : Business & Economics Languages : en Pages : 522
Book Description
"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: United States. Congress. Senate. Special Committee on Taxation of Governmental Securities and Salaries Publisher: ISBN: Category : Bonds Languages : en Pages : 742
Book Description
Considers legislation to submit state and local bonds and salaries to Federal taxation, and Government securities and salaries to state taxation.
Author: Mr.John Norregaard
Author: Mr.John Norregaard
Author: 
Author: John H. Hoffman
Author: Lyle C. Fitch
Author: Joseph J. Cordes
Author: Michael Mussa
Author: Kingman Nott Robins
Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Author: United States. Congress. Senate. Special Committee on Taxation of Governmental Securities and Salaries
Author: United States. Internal Revenue Service