Proposals and Issues Relating to Taxation of Capital Gains and Losses

Proposals and Issues Relating to Taxation of Capital Gains and Losses PDF Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 40

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Proposals and Issues Relating to Taxation of Capital Gains and Losses

Proposals and Issues Relating to Taxation of Capital Gains and Losses PDF Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 40

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General Explanations of the Administration's Revenue Proposals

General Explanations of the Administration's Revenue Proposals PDF Author: United States Dept of the Treasury
Publisher: Palala Press
ISBN: 9781379035992
Category :
Languages : en
Pages : 0

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Book Description
This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Income Tax Treatment of Cooperatives: Handling of losses

Income Tax Treatment of Cooperatives: Handling of losses PDF Author: Donald A. Frederick
Publisher:
ISBN:
Category : Agricultural industries
Languages : en
Pages : 108

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Personal Income Taxation

Personal Income Taxation PDF Author: Henry C. Simons
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 264

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How Capital Gains Tax Rates Affect Revenues

How Capital Gains Tax Rates Affect Revenues PDF Author:
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 132

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Estimates of Federal Tax Expenditures

Estimates of Federal Tax Expenditures PDF Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 20

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Debt Bias and Other Distortions

Debt Bias and Other Distortions PDF Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498335926
Category : Business & Economics
Languages : en
Pages : 41

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Book Description
Tax distortions are likely to have encouraged excessive leveraging and other financial market problems evident in the crisis. These effects have been little explored, but are potentially macro-relevant. Taxation can result, for example, in a net subsidy to borrowing of hundreds of basis points, raising debt-equity ratios and vulnerabilities from capital inflows. This paper reviews key channels by which tax distortions can significantly affect financial markets, drawing implications for tax design once the crisis has passed.

General Explanation of Tax Legislation Enacted in ...

General Explanation of Tax Legislation Enacted in ... PDF Author:
Publisher: Government Printing Office
ISBN:
Category : Law
Languages : en
Pages : 652

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Book Description
JCS-5-05. Joint Committee Print. Provides an explanation of tax legislation enacted in the 108th Congress. Arranged in chronological order by the date each piece of legislation was signed into law. This document, prepared by the staff of the Joint Committee on Taxation in consultation with the staffs of the House Committee on Ways and Means and the Senate Committee on Finance, provides an explanation of tax legislation enacted in the 108th Congress. The explanation follows the chronological order of the tax legislation as signed into law. For each provision, the document includes a description of present law, explanation of the provision, and effective date. Present law describes the law in effect immediately prior to enactment. It does not reflect changes to the law made by the provision or subsequent to the enactment of the provision. For many provisions, the reasons for change are also included. In some instances, provisions included in legislation enacted in the 108th Congress were not reported out of committee before enactment. For example, in some cases, the provisions enacted were included in bills that went directly to the House and Senate floors. As a result, the legislative history of such provisions does not include the reasons for change normally included in a committee report. In the case of such provisions, no reasons for change are included with the explanation of the provision in this document. In some cases, there is no legislative history for enacted provisions. For such provisions, this document includes a description of present law, explanation of the provision, and effective date, as prepared by the staff of the Joint Committee on Taxation. In some cases, contemporaneous technical explanations of certain bills were prepared and published by the staff of the Joint Committee. In those cases, this document follows the technical explanations. Section references are to the Internal Revenue Code unless otherwise indicated.

U.S. Investment Since the Tax Cuts and Jobs Act of 2017

U.S. Investment Since the Tax Cuts and Jobs Act of 2017 PDF Author: Emanuel Kopp
Publisher: International Monetary Fund
ISBN: 1498317049
Category : Business & Economics
Languages : en
Pages : 37

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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.

The President's Tax Proposals to the Congress for Fairness, Growth, and Simplicity

The President's Tax Proposals to the Congress for Fairness, Growth, and Simplicity PDF Author: United States. President (1981-1989 : Reagan)
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 514

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Book Description
General explanation.