Author: Ira Holland Englehart
Publisher:
ISBN:
Category :
Languages : en
Pages : 80
Book Description
Taxation of Telephone Companies
Author: Ira Holland Englehart
Publisher:
ISBN:
Category :
Languages : en
Pages : 80
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 80
Book Description
Taxation of Telephone Companies
Author: Minnesota Tax Commission (1907-1939)
Publisher:
ISBN:
Category : Telephone companies
Languages : en
Pages : 38
Book Description
Publisher:
ISBN:
Category : Telephone companies
Languages : en
Pages : 38
Book Description
The Taxation of Telecommunications in California in the Information Age
Author: James E. Prieger
Publisher:
ISBN:
Category : Telecommunication
Languages : en
Pages : 180
Book Description
Publisher:
ISBN:
Category : Telecommunication
Languages : en
Pages : 180
Book Description
Taxation of American Bell Telephone Company
Author: Massachusetts. General Court. Joint Committee on Taxation
Publisher:
ISBN:
Category :
Languages : en
Pages : 68
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 68
Book Description
Regulations No. 57 Relating to the Tax on Telegraph, Telephone, Radio, and Cable Facilities Under the Revenue Act of 1918
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Cables, Submarine
Languages : en
Pages : 36
Book Description
Publisher:
ISBN:
Category : Cables, Submarine
Languages : en
Pages : 36
Book Description
Taxation of Telephone Companies in Minnesota
Author: Minnesota Tax Study Commission (1983- )
Publisher:
ISBN:
Category : Telephone
Languages : en
Pages : 86
Book Description
Publisher:
ISBN:
Category : Telephone
Languages : en
Pages : 86
Book Description
Taxation by Telecommunications Regulation
Author: Jerry A. Hausman
Publisher:
ISBN:
Category : Telecommunication
Languages : en
Pages : 44
Book Description
Telecommunications regulation in the U.S. is replete with a system of subsidies and taxes. Because of budgetary spending limits, Congress is unable to increase general taxes to pay for social programs and thus funds these programs from taxes on specific sectors of the economy. In this paper I consider the Congressional legislation which established a program so that all public schools and libraries in the U.S. will receive subsidized service to the Internet. The cost of the program is estimated to be $2.25 billion per year. Congress passed legislation that directed all users of interstate telephone service to pay for the program. Using analytical methods from public finance, I calculate the efficiency cost to the economy of the higher taxation of interstate telephone services to fund the Internet access discounts. I estimate the cost to the economy of raising the $2.25 billion per year to be at least $2.36 billion (in addition to the $2.25 billion of tax revenue), or the efficiency loss to the economy for every $1 raised to pay for the Internet access discounts is an additional $1.05 to $1.25 beyond the money raised for the Internet discounts. This cost to the economy is extremely high compared to other taxes used by the Federal government to raise revenues. I discuss an alternative method by which the FCC could have raised the revenue for the Internet discounts which would have a near zero cost to the economy.
Publisher:
ISBN:
Category : Telecommunication
Languages : en
Pages : 44
Book Description
Telecommunications regulation in the U.S. is replete with a system of subsidies and taxes. Because of budgetary spending limits, Congress is unable to increase general taxes to pay for social programs and thus funds these programs from taxes on specific sectors of the economy. In this paper I consider the Congressional legislation which established a program so that all public schools and libraries in the U.S. will receive subsidized service to the Internet. The cost of the program is estimated to be $2.25 billion per year. Congress passed legislation that directed all users of interstate telephone service to pay for the program. Using analytical methods from public finance, I calculate the efficiency cost to the economy of the higher taxation of interstate telephone services to fund the Internet access discounts. I estimate the cost to the economy of raising the $2.25 billion per year to be at least $2.36 billion (in addition to the $2.25 billion of tax revenue), or the efficiency loss to the economy for every $1 raised to pay for the Internet access discounts is an additional $1.05 to $1.25 beyond the money raised for the Internet discounts. This cost to the economy is extremely high compared to other taxes used by the Federal government to raise revenues. I discuss an alternative method by which the FCC could have raised the revenue for the Internet discounts which would have a near zero cost to the economy.
Report of the Joint Subcommittee Studying the Taxation of Telephone Companies to the Governor and the General Assembly of Virginia
Author: Virginia. General Assembly. Joint Subcommittee Studying the Taxation of Telephone Companies
Publisher:
ISBN:
Category : Telephone
Languages : en
Pages : 9
Book Description
Publisher:
ISBN:
Category : Telephone
Languages : en
Pages : 9
Book Description
Taxing Telecommunications in Developing Countries
Author: Ms.Thornton Matheson
Publisher: International Monetary Fund
ISBN: 1484329279
Category : Business & Economics
Languages : en
Pages : 42
Book Description
Developing countries apply numerous sector-specific taxes to telecommunications, whose buoyant revenues and formal enterprises provide a convenient “tax handle”. This paper explores whether there is an economic rationale for sector-specific taxes on telecommunications and, if so, what form they should take to balance the competing goals of promoting connectivity and mobilizing revenues. A survey of the literature finds that limited telecoms competition likely creates rents that could efficiently be taxed. We propose a “pecking order” of sector-specific taxes that could be levied in addition to standard income and value-added taxes, based on capturing rents and minimizing distortions. Taxes that target possible economic rents or profits are preferable, but their administrative challenges may necessitate reliance on service excises at the cost of higher consumer prices and lower connectivity. Taxes on capital inputs and consumer access, which distort production and restrict network access, should be avoided; so should tax incentives, which are not needed to attract foreign capital to tap a local market.
Publisher: International Monetary Fund
ISBN: 1484329279
Category : Business & Economics
Languages : en
Pages : 42
Book Description
Developing countries apply numerous sector-specific taxes to telecommunications, whose buoyant revenues and formal enterprises provide a convenient “tax handle”. This paper explores whether there is an economic rationale for sector-specific taxes on telecommunications and, if so, what form they should take to balance the competing goals of promoting connectivity and mobilizing revenues. A survey of the literature finds that limited telecoms competition likely creates rents that could efficiently be taxed. We propose a “pecking order” of sector-specific taxes that could be levied in addition to standard income and value-added taxes, based on capturing rents and minimizing distortions. Taxes that target possible economic rents or profits are preferable, but their administrative challenges may necessitate reliance on service excises at the cost of higher consumer prices and lower connectivity. Taxes on capital inputs and consumer access, which distort production and restrict network access, should be avoided; so should tax incentives, which are not needed to attract foreign capital to tap a local market.
An Historical View of the Taxation of Telephone Utilities in Wisconsin
Author: George Mason Keith
Publisher:
ISBN:
Category :
Languages : en
Pages : 294
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 294
Book Description