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Author: Byron Lutz
Publisher: DIANE Publishing
Keywords: revenue, five, channels, tax, government, crisis, state, local, housing
Number of Pages: 51
Published: 2011-05
ISBN-10: 1437940021
ISBN-13: 9781437940022

State and local government tax revenues dropped steeply following the most severe housing market contraction since the Great Depression. The authors identify five main channels through which the housing market affects state and local tax revenues: property tax revenues, transfer tax revenues, sales tax revenues, and personal income tax revenues. They find that property tax revenues do not tend to decrease following house price declines. The other four channels have had a relatively modest effect on state tax revenues. These channels jointly reduced tax revenues by $15 billion from 2005 to 2009

Author: James R. White
Publisher: DIANE Publishing
Keywords: tax, assess, associated, risks, needs, software, administration, taxpayers, rely, irs
Number of Pages: 49
Published: 2009-09
ISBN-10: 143791506X
ISBN-13: 9781437915068

Individual taxpayers used commercial tax software to prepare over 39 million tax returns in 2007, making it critical to the tax administration system. The majority were then filed electronically, resulting in fewer errors and reduced processing costs compared to paper returns. This report assesses what is known about how pricing of tax software influences electronic filing, the extent to which the Internal Revenue Service (IRS) provides oversight of the software industry, and the risks to tax administration from using tax software. To do so, the auditor analyzed software prices, met with IRS a

Author: Ron Durst
Publisher: DIANE Publishing
Keywords: households, farm, policies, tax, federal
Number of Pages: 26
Published: 2009
ISBN-10: 1437924484
ISBN-13: 9781437924480

Changes in Fed. tax provisions affecting both individual and business income taxes have reduced average tax rates for all farm households, resulting in the lowest tax burden on farm income and investment in a decade. Similarly, an analysis of the changes to Fed. estate tax policies suggests that increases in the value of property that can be transferred to the next generation free of the estate tax, combined with special provisions for farmers and other small businesses, have greatly reduced the number of farm estates subject to the tax and the amount owed. While nearly 10% of commercial farm

Author: Organisation for Economic Co-operation and Develop
Publisher: OECD
Keywords: growth, economic, reform, policy, tax
Number of Pages: 158
Published: 2010
ISBN-10: 9264091084
ISBN-13: 9789264091085

In the wake of the recent financial and economic crisis, many OECD countries face the challenge of restoring public finances while still supporting growth. This report investigates how tax structures can best be designed to support GDP per capita growth. . The analysis suggests a tax and economic growth ranking order according to which corporate taxes are the most harmful type of tax for economic growth, followed by personal income taxes and then consumption taxes, with recurrent taxes on immovable property being the least harmful tax. Growth-oriented tax reform measures include tax

Author: OECD
Publisher: OECD Publishing
Keywords: global, issue, emerging, competition, tax, harmful
Number of Pages: 84
Published: 1998-05-19
ISBN-10: 9264162941
ISBN-13: 9789264162945

Globalisation has had positive effects on the development of tax systems and has encouraged countries to engage in base broadening and rate reducing tax reforms. However, it has also created an environment in which tax havens thrive and in which governments may be induced to adopt harmful preferential tax regimes to attract mobile activities. Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases, such as labor and consumption, thus adversely affecting employment and un

Author: William C. Siegel
Publisher: DIANE Publishing
Keywords: income, tax, federal, guide, owners, forest
Number of Pages: 150
Published: 1996-12
ISBN-10: 0788130978
ISBN-13: 9780788130977

Provides a framework for analysis of timber invest. & a chapter on timber tax planning. Discusses Fed. income tax considerations for timber incl.: capital costs, reforestation tax incentives, depreciation, operating exp. & the passive loss rules, timber income & capital gains, gov't. cost-share pay., casualty losses & other involuntary conversions, conservation easements, install. sales, alternative min. tax, self-employ. taxes, Xmas tree prod'n., & form of timberland ownership & bus. org'n. Explains how to research tax questions & sources of tax assistance.

Author: Organisation for Economic Co-operation and Develop
Publisher: OECD Publishing
Keywords: tax, income, corporate, reform, fundamental
Number of Pages: 175
Published: 2007-11
ISBN-10: 9264038116
ISBN-13: 9789264038110

Policymakers in OECD countries are concerned about whether they can maintain their current levels of corporate income tax revenues and how they can create an attractive investment climate for domestic and foreign investors. They are also concerned about the distortions induced by their corporate income tax systems and are looking for ways to reduce corporate income tax complexity. These goals can be achieved through fundamental corporate income tax reform. This report presents the recent trends in the taxation of corporate income in OECD countries and discusses the main drivers of corporate in
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