Improper Payments in the Administration of Refundable Tax Credits PDF Download
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Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 120
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Book Description
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 120
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Book Description
Author: Michelle Lyon Drumbl
Publisher: Cambridge University Press
ISBN: 1108415059
Category : Business & Economics
Languages : en
Pages : 235
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Book Description
Analyzes the effectiveness of the earned income tax credit in the United States and offers suggestions for how it can be improved.
Author: Henry Aaron
Publisher: Rowman & Littlefield
ISBN: 9780815796565
Category : Political Science
Languages : en
Pages : 420
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Book Description
People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration. The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail. The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS.
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category :
Languages : en
Pages : 120
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Book Description
Author: Joel Slemrod
Publisher: MIT Press
ISBN: 0262026724
Category : Business & Economics
Languages : en
Pages : 235
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Book Description
An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes tax evasion seriously; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates administrative and compliance costs; recognizes a range of behavioral responses to tax rates; considers nonstandard instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more socially desirable way to raise revenue than an increase in statutory tax rates. Policy makers, Slemrod and Gillitzer argue, would be well advised to recognize the interrelationship of tax rates, bases, enforcement, and administration, and acknowledge that tax policy is really tax-systems policy.
Author: United States. Employment and Training Administration
Publisher:
ISBN:
Category : Employment (Economic theory)
Languages : en
Pages : 16
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Book Description
Author: Jennie S. Stathis
Publisher:
ISBN:
Category : Earned income tax credit
Languages : en
Pages : 10
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Book Description
Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Research and development tax credit
Languages : en
Pages : 96
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Book Description
Author: James R. White
Publisher: DIANE Publishing
ISBN: 1437927688
Category : Business & Economics
Languages : en
Pages : 119
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Book Description
The tax credit for qualified research expenses provides significant subsidies to encourage business investment in research intended to foster innovation and promote long-term economic growth. Generally the credit provides a subsidy for research spending in excess of a base amount, but concerns have been raised about its design and administrability. This report describes the credit's use, determines whether it could be redesigned to improve the incentive to do new research, and assesses whether recordkeeping and other compliance costs could be reduced. The author analyzed alternative credit designs using a panel of corp. tax returns and assessed administrability by interviewing IRS and taxpayer rep. Includes recommendations. Charts and tables.
Author: DIANE Publishing Company
Publisher: DIANE Publishing
ISBN: 9780788136375
Category : Business & Economics
Languages : en
Pages : 32
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Book Description
In 1981, Congress created the research tax credit to encourage business to do more research. Since its enactment on a temporary basis in 1981, the credit has been extended six times and modified four times. This report evaluates several recent studies of the effectiveness of the research tax credit to determine whether the studies provide adequate evidence to conclude that each dollar taken of the tax credit stimulates at least $1.00 of research spending in the short run, and about $2.00 of research spending in the long run.
