The foreign earned income tax exclusion for individuals :: analyses and alternatives /
For tax year 2011 (the most recent data available), an estimated 445,000 tax returns claimed the foreign earned income exclusion (FEIE), which is 0.3 percent of all individual tax returns filed. Taxpayers were able to exclude from taxable income about 30 billion in foreign earned income and housing...
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
New York :
Nova Publishers,
[2014]
|
| Schriftenreihe: | Government procedures and operations.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | For tax year 2011 (the most recent data available), an estimated 445,000 tax returns claimed the foreign earned income exclusion (FEIE), which is 0.3 percent of all individual tax returns filed. Taxpayers were able to exclude from taxable income about 30 billion in foreign earned income and housing costs, with about 45 percent excluding all or most of their foreign earned income. The FEIE reduces the tax liability of U.S. taxpayers working abroad even if they paid no foreign income taxes to another country. U.S. taxpayers in higher tax countries can eliminate their U.S. tax liability using the. |
| Beschreibung: | Title from PDF title page (viewed on September 26, 2014). Includes index. |
| Beschreibung: | 1 online resource |
| ISBN: | 9781633219939 1633219933 |
Internformat
MARC
| LEADER | 00000cam a2200000 i 4500 | ||
|---|---|---|---|
| 001 | ZDB-4-EBA-ocn891386995 | ||
| 003 | OCoLC | ||
| 005 | 20241004212047.0 | ||
| 006 | m o d | ||
| 007 | cr cnu---unuuu | ||
| 008 | 140926s2014 nyu o 001 0 eng d | ||
| 040 | |a N$T |b eng |e rda |e pn |c N$T |d E7B |d YDXCP |d OCLCF |d EBLCP |d OCLCQ |d DEBSZ |d OCLCQ |d AGLDB |d OCLCQ |d VTS |d STF |d M8D |d OCLCQ |d AJS |d OCLCO |d OCLCQ |d OCLCO |d OCLCL | ||
| 019 | |a 899575773 |a 914433305 |a 923676765 |a 928196160 | ||
| 020 | |a 9781633219939 |q (electronic bk.) | ||
| 020 | |a 1633219933 |q (electronic bk.) | ||
| 020 | |z 1633219747 | ||
| 020 | |z 9781633219748 | ||
| 035 | |a (OCoLC)891386995 |z (OCoLC)899575773 |z (OCoLC)914433305 |z (OCoLC)923676765 |z (OCoLC)928196160 | ||
| 043 | |a n-us--- | ||
| 050 | 4 | |a KF6419 | |
| 072 | 7 | |a BUS |x 051000 |2 bisacsh | |
| 082 | 7 | |a 336.2 |2 23 | |
| 049 | |a MAIN | ||
| 245 | 0 | 4 | |a The foreign earned income tax exclusion for individuals : |b analyses and alternatives / |c Molly Milburn, editor. |
| 264 | 1 | |a New York : |b Nova Publishers, |c [2014] | |
| 264 | 4 | |c ©2014 | |
| 300 | |a 1 online resource | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a Government procedures and operations | |
| 500 | |a Title from PDF title page (viewed on September 26, 2014). | ||
| 500 | |a Includes index. | ||
| 505 | 0 | |a THE FOREIGN EARNED INCOME TAX EXCLUSION FOR INDIVIDUALS: ANALYSES AND ALTERNATIVES; THE FOREIGN EARNED INCOME TAX EXCLUSION FOR INDIVIDUALS: ANALYSES AND ALTERNATIVES; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: TAX POLICY: ECONOMIC BENEFITS OFINCOME EXCLUSION FOR U.S. CITIZENS WORKING ABROAD ARE UNCERTAIN; WHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; ABBREVIATIONS; BACKGROUND. | |
| 505 | 8 | |a Relatively few individual taxpayers claimed the foreign earned income exclusion, and claiming it is more beneficial than the foreign tax credit for those in lower tax countriesu.s. tax costs could influence someu.s. overseas employment decisions, though there is little evidence the tax expenditure affects exports; the tax expenditure's net effects on economic efficiency and equity are uncertain; some alternatives could better target benefits but would add complexity; concluding observations; agency comments and our methodology; appendix i. objectives, scope, and methodology. | |
| 505 | 8 | |a APPENDIX II. PROVISIONS THAT INTERACT WITH SECTION 911APPENDIX III. COMPARISON OF TAX COSTS OF U.S. AND NON-U.S. WORKERS UNDER THE FOREIGN EARNED INCOME EXCLUSION IN DIFFERENT HYPOTHETICAL HOST COUNTRIES AND AT DIFFERENT INCOME LEVELS; APPENDIX IV. ASSESSMENT OF THE CURRENT TAX EXPENDITURE AND FOUR ALTERNATIVES; Chapter 2: INDIVIDUAL FOREIGN-EARNED INCOME AND FOREIGN TAX CREDIT, 2011; FOREIGN-EARNED INCOME HIGHLIGHTS; FOREIGN TAX CREDIT HIGHLIGHTS; OVERVIEW OF FOREIGN-EARNED INCOME PROVISIONS; TOTAL FOREIGN-EARNED INCOME. | |
| 505 | 8 | |a Foreign-earned income exclusion, housing exclusion, and housing deductionoverview of foreign tax credit provisions; foreign-source gross income; foreign taxes and foreign tax credit; summary; data sources and limitations; additional tabular data on tax stats; explanation of selected terms; index. | |
| 520 | |a For tax year 2011 (the most recent data available), an estimated 445,000 tax returns claimed the foreign earned income exclusion (FEIE), which is 0.3 percent of all individual tax returns filed. Taxpayers were able to exclude from taxable income about 30 billion in foreign earned income and housing costs, with about 45 percent excluding all or most of their foreign earned income. The FEIE reduces the tax liability of U.S. taxpayers working abroad even if they paid no foreign income taxes to another country. U.S. taxpayers in higher tax countries can eliminate their U.S. tax liability using the. | ||
| 650 | 0 | |a Income tax |z United States |x Foreign income. |0 http://id.loc.gov/authorities/subjects/sh85064789 | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Public Finance. |2 bisacsh | |
| 650 | 7 | |a Income tax |x Foreign income |2 fast | |
| 651 | 7 | |a United States |2 fast |1 https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq | |
| 700 | 1 | |a Milburn, Molly, |e editor. | |
| 758 | |i has work: |a The Foreign Earned Income Tax Exclusion for Individuals (Text) |1 https://id.oclc.org/worldcat/entity/E39PCXyKcDWFpJphKdFFwjktw3 |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |t Foreign earned income tax exclusion for individuals. |z 1633219747 |z 9781633219748 |w (OCoLC)888558351 |
| 830 | 0 | |a Government procedures and operations. |0 http://id.loc.gov/authorities/names/no2012008976 | |
| 856 | 4 | 0 | |l FWS01 |p ZDB-4-EBA |q FWS_PDA_EBA |u https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=851329 |3 Volltext |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL2097232 | ||
| 938 | |a ebrary |b EBRY |n ebr10935177 | ||
| 938 | |a EBSCOhost |b EBSC |n 851329 | ||
| 938 | |a YBP Library Services |b YANK |n 12045992 | ||
| 994 | |a 92 |b GEBAY | ||
| 912 | |a ZDB-4-EBA | ||
| 049 | |a DE-863 | ||
Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-4-EBA-ocn891386995 |
|---|---|
| _version_ | 1816882287939158016 |
| adam_text | |
| any_adam_object | |
| author2 | Milburn, Molly |
| author2_role | edt |
| author2_variant | m m mm |
| author_facet | Milburn, Molly |
| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | K - Law |
| callnumber-label | KF6419 |
| callnumber-raw | KF6419 |
| callnumber-search | KF6419 |
| callnumber-sort | KF 46419 |
| callnumber-subject | KF - United States |
| collection | ZDB-4-EBA |
| contents | THE FOREIGN EARNED INCOME TAX EXCLUSION FOR INDIVIDUALS: ANALYSES AND ALTERNATIVES; THE FOREIGN EARNED INCOME TAX EXCLUSION FOR INDIVIDUALS: ANALYSES AND ALTERNATIVES; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: TAX POLICY: ECONOMIC BENEFITS OFINCOME EXCLUSION FOR U.S. CITIZENS WORKING ABROAD ARE UNCERTAIN; WHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; ABBREVIATIONS; BACKGROUND. Relatively few individual taxpayers claimed the foreign earned income exclusion, and claiming it is more beneficial than the foreign tax credit for those in lower tax countriesu.s. tax costs could influence someu.s. overseas employment decisions, though there is little evidence the tax expenditure affects exports; the tax expenditure's net effects on economic efficiency and equity are uncertain; some alternatives could better target benefits but would add complexity; concluding observations; agency comments and our methodology; appendix i. objectives, scope, and methodology. APPENDIX II. PROVISIONS THAT INTERACT WITH SECTION 911APPENDIX III. COMPARISON OF TAX COSTS OF U.S. AND NON-U.S. WORKERS UNDER THE FOREIGN EARNED INCOME EXCLUSION IN DIFFERENT HYPOTHETICAL HOST COUNTRIES AND AT DIFFERENT INCOME LEVELS; APPENDIX IV. ASSESSMENT OF THE CURRENT TAX EXPENDITURE AND FOUR ALTERNATIVES; Chapter 2: INDIVIDUAL FOREIGN-EARNED INCOME AND FOREIGN TAX CREDIT, 2011; FOREIGN-EARNED INCOME HIGHLIGHTS; FOREIGN TAX CREDIT HIGHLIGHTS; OVERVIEW OF FOREIGN-EARNED INCOME PROVISIONS; TOTAL FOREIGN-EARNED INCOME. Foreign-earned income exclusion, housing exclusion, and housing deductionoverview of foreign tax credit provisions; foreign-source gross income; foreign taxes and foreign tax credit; summary; data sources and limitations; additional tabular data on tax stats; explanation of selected terms; index. |
| ctrlnum | (OCoLC)891386995 |
| dewey-full | 336.2 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.2 |
| dewey-search | 336.2 |
| dewey-sort | 3336.2 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>04968cam a2200589 i 4500</leader><controlfield tag="001">ZDB-4-EBA-ocn891386995</controlfield><controlfield tag="003">OCoLC</controlfield><controlfield tag="005">20241004212047.0</controlfield><controlfield tag="006">m o d </controlfield><controlfield tag="007">cr cnu---unuuu</controlfield><controlfield tag="008">140926s2014 nyu o 001 0 eng d</controlfield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">N$T</subfield><subfield code="b">eng</subfield><subfield code="e">rda</subfield><subfield code="e">pn</subfield><subfield code="c">N$T</subfield><subfield code="d">E7B</subfield><subfield code="d">YDXCP</subfield><subfield code="d">OCLCF</subfield><subfield code="d">EBLCP</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">DEBSZ</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">AGLDB</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">VTS</subfield><subfield code="d">STF</subfield><subfield code="d">M8D</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">AJS</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCL</subfield></datafield><datafield tag="019" ind1=" " ind2=" "><subfield code="a">899575773</subfield><subfield code="a">914433305</subfield><subfield code="a">923676765</subfield><subfield code="a">928196160</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781633219939</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1633219933</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">1633219747</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">9781633219748</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)891386995</subfield><subfield code="z">(OCoLC)899575773</subfield><subfield code="z">(OCoLC)914433305</subfield><subfield code="z">(OCoLC)923676765</subfield><subfield code="z">(OCoLC)928196160</subfield></datafield><datafield tag="043" ind1=" " ind2=" "><subfield code="a">n-us---</subfield></datafield><datafield tag="050" ind1=" " ind2="4"><subfield code="a">KF6419</subfield></datafield><datafield tag="072" ind1=" " ind2="7"><subfield code="a">BUS</subfield><subfield code="x">051000</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="082" ind1="7" ind2=" "><subfield code="a">336.2</subfield><subfield code="2">23</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">MAIN</subfield></datafield><datafield tag="245" ind1="0" ind2="4"><subfield code="a">The foreign earned income tax exclusion for individuals :</subfield><subfield code="b">analyses and alternatives /</subfield><subfield code="c">Molly Milburn, editor.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">New York :</subfield><subfield code="b">Nova Publishers,</subfield><subfield code="c">[2014]</subfield></datafield><datafield tag="264" ind1=" " ind2="4"><subfield code="c">©2014</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">computer</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">online resource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">Government procedures and operations</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Title from PDF title page (viewed on September 26, 2014).</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Includes index.</subfield></datafield><datafield tag="505" ind1="0" ind2=" "><subfield code="a">THE FOREIGN EARNED INCOME TAX EXCLUSION FOR INDIVIDUALS: ANALYSES AND ALTERNATIVES; THE FOREIGN EARNED INCOME TAX EXCLUSION FOR INDIVIDUALS: ANALYSES AND ALTERNATIVES; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: TAX POLICY: ECONOMIC BENEFITS OFINCOME EXCLUSION FOR U.S. CITIZENS WORKING ABROAD ARE UNCERTAIN; WHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; ABBREVIATIONS; BACKGROUND.</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Relatively few individual taxpayers claimed the foreign earned income exclusion, and claiming it is more beneficial than the foreign tax credit for those in lower tax countriesu.s. tax costs could influence someu.s. overseas employment decisions, though there is little evidence the tax expenditure affects exports; the tax expenditure's net effects on economic efficiency and equity are uncertain; some alternatives could better target benefits but would add complexity; concluding observations; agency comments and our methodology; appendix i. objectives, scope, and methodology.</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">APPENDIX II. PROVISIONS THAT INTERACT WITH SECTION 911APPENDIX III. COMPARISON OF TAX COSTS OF U.S. AND NON-U.S. WORKERS UNDER THE FOREIGN EARNED INCOME EXCLUSION IN DIFFERENT HYPOTHETICAL HOST COUNTRIES AND AT DIFFERENT INCOME LEVELS; APPENDIX IV. ASSESSMENT OF THE CURRENT TAX EXPENDITURE AND FOUR ALTERNATIVES; Chapter 2: INDIVIDUAL FOREIGN-EARNED INCOME AND FOREIGN TAX CREDIT, 2011; FOREIGN-EARNED INCOME HIGHLIGHTS; FOREIGN TAX CREDIT HIGHLIGHTS; OVERVIEW OF FOREIGN-EARNED INCOME PROVISIONS; TOTAL FOREIGN-EARNED INCOME.</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Foreign-earned income exclusion, housing exclusion, and housing deductionoverview of foreign tax credit provisions; foreign-source gross income; foreign taxes and foreign tax credit; summary; data sources and limitations; additional tabular data on tax stats; explanation of selected terms; index.</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">For tax year 2011 (the most recent data available), an estimated 445,000 tax returns claimed the foreign earned income exclusion (FEIE), which is 0.3 percent of all individual tax returns filed. Taxpayers were able to exclude from taxable income about 30 billion in foreign earned income and housing costs, with about 45 percent excluding all or most of their foreign earned income. The FEIE reduces the tax liability of U.S. taxpayers working abroad even if they paid no foreign income taxes to another country. U.S. taxpayers in higher tax countries can eliminate their U.S. tax liability using the.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Income tax</subfield><subfield code="z">United States</subfield><subfield code="x">Foreign income.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh85064789</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">BUSINESS & ECONOMICS</subfield><subfield code="x">Public Finance.</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Income tax</subfield><subfield code="x">Foreign income</subfield><subfield code="2">fast</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">United States</subfield><subfield code="2">fast</subfield><subfield code="1">https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Milburn, Molly,</subfield><subfield code="e">editor.</subfield></datafield><datafield tag="758" ind1=" " ind2=" "><subfield code="i">has work:</subfield><subfield code="a">The Foreign Earned Income Tax Exclusion for Individuals (Text)</subfield><subfield code="1">https://id.oclc.org/worldcat/entity/E39PCXyKcDWFpJphKdFFwjktw3</subfield><subfield code="4">https://id.oclc.org/worldcat/ontology/hasWork</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Print version:</subfield><subfield code="t">Foreign earned income tax exclusion for individuals.</subfield><subfield code="z">1633219747</subfield><subfield code="z">9781633219748</subfield><subfield code="w">(OCoLC)888558351</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">Government procedures and operations.</subfield><subfield code="0">http://id.loc.gov/authorities/names/no2012008976</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="l">FWS01</subfield><subfield code="p">ZDB-4-EBA</subfield><subfield code="q">FWS_PDA_EBA</subfield><subfield code="u">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=851329</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">ProQuest Ebook Central</subfield><subfield code="b">EBLB</subfield><subfield code="n">EBL2097232</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">ebrary</subfield><subfield code="b">EBRY</subfield><subfield code="n">ebr10935177</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">EBSCOhost</subfield><subfield code="b">EBSC</subfield><subfield code="n">851329</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">YBP Library Services</subfield><subfield code="b">YANK</subfield><subfield code="n">12045992</subfield></datafield><datafield tag="994" ind1=" " ind2=" "><subfield code="a">92</subfield><subfield code="b">GEBAY</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-4-EBA</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-863</subfield></datafield></record></collection> |
| geographic | United States fast https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq |
| geographic_facet | United States |
| id | ZDB-4-EBA-ocn891386995 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-27T13:26:13Z |
| institution | BVB |
| isbn | 9781633219939 1633219933 |
| language | English |
| oclc_num | 891386995 |
| open_access_boolean | |
| owner | MAIN DE-863 DE-BY-FWS |
| owner_facet | MAIN DE-863 DE-BY-FWS |
| physical | 1 online resource |
| psigel | ZDB-4-EBA |
| publishDate | 2014 |
| publishDateSearch | 2014 |
| publishDateSort | 2014 |
| publisher | Nova Publishers, |
| record_format | marc |
| series | Government procedures and operations. |
| series2 | Government procedures and operations |
| spelling | The foreign earned income tax exclusion for individuals : analyses and alternatives / Molly Milburn, editor. New York : Nova Publishers, [2014] ©2014 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier Government procedures and operations Title from PDF title page (viewed on September 26, 2014). Includes index. THE FOREIGN EARNED INCOME TAX EXCLUSION FOR INDIVIDUALS: ANALYSES AND ALTERNATIVES; THE FOREIGN EARNED INCOME TAX EXCLUSION FOR INDIVIDUALS: ANALYSES AND ALTERNATIVES; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: TAX POLICY: ECONOMIC BENEFITS OFINCOME EXCLUSION FOR U.S. CITIZENS WORKING ABROAD ARE UNCERTAIN; WHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; ABBREVIATIONS; BACKGROUND. Relatively few individual taxpayers claimed the foreign earned income exclusion, and claiming it is more beneficial than the foreign tax credit for those in lower tax countriesu.s. tax costs could influence someu.s. overseas employment decisions, though there is little evidence the tax expenditure affects exports; the tax expenditure's net effects on economic efficiency and equity are uncertain; some alternatives could better target benefits but would add complexity; concluding observations; agency comments and our methodology; appendix i. objectives, scope, and methodology. APPENDIX II. PROVISIONS THAT INTERACT WITH SECTION 911APPENDIX III. COMPARISON OF TAX COSTS OF U.S. AND NON-U.S. WORKERS UNDER THE FOREIGN EARNED INCOME EXCLUSION IN DIFFERENT HYPOTHETICAL HOST COUNTRIES AND AT DIFFERENT INCOME LEVELS; APPENDIX IV. ASSESSMENT OF THE CURRENT TAX EXPENDITURE AND FOUR ALTERNATIVES; Chapter 2: INDIVIDUAL FOREIGN-EARNED INCOME AND FOREIGN TAX CREDIT, 2011; FOREIGN-EARNED INCOME HIGHLIGHTS; FOREIGN TAX CREDIT HIGHLIGHTS; OVERVIEW OF FOREIGN-EARNED INCOME PROVISIONS; TOTAL FOREIGN-EARNED INCOME. Foreign-earned income exclusion, housing exclusion, and housing deductionoverview of foreign tax credit provisions; foreign-source gross income; foreign taxes and foreign tax credit; summary; data sources and limitations; additional tabular data on tax stats; explanation of selected terms; index. For tax year 2011 (the most recent data available), an estimated 445,000 tax returns claimed the foreign earned income exclusion (FEIE), which is 0.3 percent of all individual tax returns filed. Taxpayers were able to exclude from taxable income about 30 billion in foreign earned income and housing costs, with about 45 percent excluding all or most of their foreign earned income. The FEIE reduces the tax liability of U.S. taxpayers working abroad even if they paid no foreign income taxes to another country. U.S. taxpayers in higher tax countries can eliminate their U.S. tax liability using the. Income tax United States Foreign income. http://id.loc.gov/authorities/subjects/sh85064789 BUSINESS & ECONOMICS Public Finance. bisacsh Income tax Foreign income fast United States fast https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq Milburn, Molly, editor. has work: The Foreign Earned Income Tax Exclusion for Individuals (Text) https://id.oclc.org/worldcat/entity/E39PCXyKcDWFpJphKdFFwjktw3 https://id.oclc.org/worldcat/ontology/hasWork Print version: Foreign earned income tax exclusion for individuals. 1633219747 9781633219748 (OCoLC)888558351 Government procedures and operations. http://id.loc.gov/authorities/names/no2012008976 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=851329 Volltext |
| spellingShingle | The foreign earned income tax exclusion for individuals : analyses and alternatives / Government procedures and operations. THE FOREIGN EARNED INCOME TAX EXCLUSION FOR INDIVIDUALS: ANALYSES AND ALTERNATIVES; THE FOREIGN EARNED INCOME TAX EXCLUSION FOR INDIVIDUALS: ANALYSES AND ALTERNATIVES; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: TAX POLICY: ECONOMIC BENEFITS OFINCOME EXCLUSION FOR U.S. CITIZENS WORKING ABROAD ARE UNCERTAIN; WHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; ABBREVIATIONS; BACKGROUND. Relatively few individual taxpayers claimed the foreign earned income exclusion, and claiming it is more beneficial than the foreign tax credit for those in lower tax countriesu.s. tax costs could influence someu.s. overseas employment decisions, though there is little evidence the tax expenditure affects exports; the tax expenditure's net effects on economic efficiency and equity are uncertain; some alternatives could better target benefits but would add complexity; concluding observations; agency comments and our methodology; appendix i. objectives, scope, and methodology. APPENDIX II. PROVISIONS THAT INTERACT WITH SECTION 911APPENDIX III. COMPARISON OF TAX COSTS OF U.S. AND NON-U.S. WORKERS UNDER THE FOREIGN EARNED INCOME EXCLUSION IN DIFFERENT HYPOTHETICAL HOST COUNTRIES AND AT DIFFERENT INCOME LEVELS; APPENDIX IV. ASSESSMENT OF THE CURRENT TAX EXPENDITURE AND FOUR ALTERNATIVES; Chapter 2: INDIVIDUAL FOREIGN-EARNED INCOME AND FOREIGN TAX CREDIT, 2011; FOREIGN-EARNED INCOME HIGHLIGHTS; FOREIGN TAX CREDIT HIGHLIGHTS; OVERVIEW OF FOREIGN-EARNED INCOME PROVISIONS; TOTAL FOREIGN-EARNED INCOME. Foreign-earned income exclusion, housing exclusion, and housing deductionoverview of foreign tax credit provisions; foreign-source gross income; foreign taxes and foreign tax credit; summary; data sources and limitations; additional tabular data on tax stats; explanation of selected terms; index. Income tax United States Foreign income. http://id.loc.gov/authorities/subjects/sh85064789 BUSINESS & ECONOMICS Public Finance. bisacsh Income tax Foreign income fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85064789 |
| title | The foreign earned income tax exclusion for individuals : analyses and alternatives / |
| title_auth | The foreign earned income tax exclusion for individuals : analyses and alternatives / |
| title_exact_search | The foreign earned income tax exclusion for individuals : analyses and alternatives / |
| title_full | The foreign earned income tax exclusion for individuals : analyses and alternatives / Molly Milburn, editor. |
| title_fullStr | The foreign earned income tax exclusion for individuals : analyses and alternatives / Molly Milburn, editor. |
| title_full_unstemmed | The foreign earned income tax exclusion for individuals : analyses and alternatives / Molly Milburn, editor. |
| title_short | The foreign earned income tax exclusion for individuals : |
| title_sort | foreign earned income tax exclusion for individuals analyses and alternatives |
| title_sub | analyses and alternatives / |
| topic | Income tax United States Foreign income. http://id.loc.gov/authorities/subjects/sh85064789 BUSINESS & ECONOMICS Public Finance. bisacsh Income tax Foreign income fast |
| topic_facet | Income tax United States Foreign income. BUSINESS & ECONOMICS Public Finance. Income tax Foreign income United States |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=851329 |
| work_keys_str_mv | AT milburnmolly theforeignearnedincometaxexclusionforindividualsanalysesandalternatives AT milburnmolly foreignearnedincometaxexclusionforindividualsanalysesandalternatives |