Taxes in the United States :: developments, analysis, and research. Volume 3 /
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
New York :
Nova Publishers,
[2014]
|
| Schriftenreihe: | Taxes in the United States. Developments, analysis, and research.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Beschreibung: | 1 online resource |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9781631172793 1631172794 |
Internformat
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| 588 | 0 | |a PDF title page (viewed March 28, 2014). | |
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a TAXES IN THE UNITED STATES: DEVELOPMENTS, ANALYSIS, AND RESEARCH. VOLUME 3; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: THE POTENTIAL FEDERAL TAXIMPLICATIONS OF UNITED STATES V. WINDSOR (STRIKING SECTION 3 OFTHE DEFENSE OF MARRIAGE ACT(DOMA)): SELECTED ISSUES; SCOPE OF THE REPORT; UNITED STATES V. WINDSOR; SAME-SEX MARRIAGE RECOGNITION AND THE INTERNAL REVENUE CODE (IRC); TAX ISSUES; AMENDING TAX RETURNS; Chapter 2: EFFECTS OF A CARBON TAX ON THE ECONOMY AND THE ENVIRONMENT; NOTE; SUMMARY. | |
| 505 | 8 | |a THE REVENUE IMPLICATIONS OF TAXING CARBON DIOXIDE EMISSIONS OR FOSSIL FUELSSOME KEY ISSUES IN ADMINISTERING A CARBON TAX; EFFECTS OF A CARBON TAX ON THE ECONOMY; EFFECTS OF A CARBON TAX ON THE ENVIRONMENT; Chapter 3: THE DISTRIBUTION OF MAJOR TAX EXPENDITURES IN THE INDIVIDUAL INCOME TAX SYSTEM; NOTES; SUMMARY; AN OVERVIEW OF TAX EXPENDITURES; THE DISTRIBUTION OF A SET OF SELECTED TAX EXPENDITURES; THE DISTRIBUTION OF SELECTED INDIVIDUAL TAX EXPENDITURES; APPENDIX: ADDITIONAL FEATURES OF THE ESTIMATES. | |
| 505 | 8 | |a Chapter 4: CORPORATE INCOME TAX: EFFECTIVE TAX RATES CAN DIFFER SIGNIFICANTLY FROM THE STATUTORY RATEWHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; BACKGROUND; PAST STUDIES ESTIMATING CORPORATE EFFECTIVE TAX RATES USED A RANGE OF DATA SOURCES AND METHODOLOGIES FOR A VARIETY OF REASONS; THE AVERAGE EFFECTIVE TAX RATES FOR PROFITABLE LARGE CORPORATIONS WERE WELL BELOW THE STATUTORY RATE AND WELL BELOW THE EFFECTIVE RATES FOR ALL LARGE CORPORATIONS IN TAX YEARS 2008 THROUGH 2010. | |
| 505 | 8 | |a FINANCIAL AND TAX REPORTING DIFFER IN TERMS OF ENTITIES INCLUDED, FUNDAMENTAL TREATMENT OF OTHER ITEMS, AND PERIODS IN WHICH CERTAIN INCOME AND EXPENSE ITEMS ARE RECORDEDAGENCY COMMENTS; APPENDIX I: SUMMARY OF SELECTED PAST ESTIMATES OF AVERAGE EFFECTIVE TAX RATES BASED ON FINANCIAL STATEMENT DATA; APPENDIX II: COPY OF IRS FORM 1120, SCHEDULE M-3 (TAX YEAR 2010); APPENDIX III: DETAILED DATA ON BOOK-TAX DIFFERENCES FOR TAX YEAR 2010; APPENDIX IV: DESCRIPTIONS OF INCOME AND EXPENSE ITEMS WITHTHE LARGEST BOOK-TAX DIFFERENCES. | |
| 505 | 8 | |a Chapter 5: APPRAISED VALUES ON TAX RETURNS: BURDENS ON TAXPAYERS COULD BEREDUCED AND SELECTED PRACTICES IMPROVEDWHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; ABBREVIATIONS; BACKGROUND; APPRAISER USE IS MOST PROMINENT IN ESTATE TAXES, IS ASSOCIATED WITH A HIGHER PROBABILITY OF BEING AUDITED FOR GIFT TAX RETURNS, AND HAS LED TOSIX PPA PENALTIES; IRS DOES NOT TARGET OR STAFF EXAMINATIONS BASED ON APPRAISALS, BUT THE CURRENT APPRAISAL THRESHOLD MAY IMPOSE UNNECESSARY BURDEN ON TAXPAYERS. | |
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| collection | ZDB-4-EBU |
| contents | TAXES IN THE UNITED STATES: DEVELOPMENTS, ANALYSIS, AND RESEARCH. VOLUME 3; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: THE POTENTIAL FEDERAL TAXIMPLICATIONS OF UNITED STATES V. WINDSOR (STRIKING SECTION 3 OFTHE DEFENSE OF MARRIAGE ACT(DOMA)): SELECTED ISSUES; SCOPE OF THE REPORT; UNITED STATES V. WINDSOR; SAME-SEX MARRIAGE RECOGNITION AND THE INTERNAL REVENUE CODE (IRC); TAX ISSUES; AMENDING TAX RETURNS; Chapter 2: EFFECTS OF A CARBON TAX ON THE ECONOMY AND THE ENVIRONMENT; NOTE; SUMMARY. THE REVENUE IMPLICATIONS OF TAXING CARBON DIOXIDE EMISSIONS OR FOSSIL FUELSSOME KEY ISSUES IN ADMINISTERING A CARBON TAX; EFFECTS OF A CARBON TAX ON THE ECONOMY; EFFECTS OF A CARBON TAX ON THE ENVIRONMENT; Chapter 3: THE DISTRIBUTION OF MAJOR TAX EXPENDITURES IN THE INDIVIDUAL INCOME TAX SYSTEM; NOTES; SUMMARY; AN OVERVIEW OF TAX EXPENDITURES; THE DISTRIBUTION OF A SET OF SELECTED TAX EXPENDITURES; THE DISTRIBUTION OF SELECTED INDIVIDUAL TAX EXPENDITURES; APPENDIX: ADDITIONAL FEATURES OF THE ESTIMATES. Chapter 4: CORPORATE INCOME TAX: EFFECTIVE TAX RATES CAN DIFFER SIGNIFICANTLY FROM THE STATUTORY RATEWHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; BACKGROUND; PAST STUDIES ESTIMATING CORPORATE EFFECTIVE TAX RATES USED A RANGE OF DATA SOURCES AND METHODOLOGIES FOR A VARIETY OF REASONS; THE AVERAGE EFFECTIVE TAX RATES FOR PROFITABLE LARGE CORPORATIONS WERE WELL BELOW THE STATUTORY RATE AND WELL BELOW THE EFFECTIVE RATES FOR ALL LARGE CORPORATIONS IN TAX YEARS 2008 THROUGH 2010. FINANCIAL AND TAX REPORTING DIFFER IN TERMS OF ENTITIES INCLUDED, FUNDAMENTAL TREATMENT OF OTHER ITEMS, AND PERIODS IN WHICH CERTAIN INCOME AND EXPENSE ITEMS ARE RECORDEDAGENCY COMMENTS; APPENDIX I: SUMMARY OF SELECTED PAST ESTIMATES OF AVERAGE EFFECTIVE TAX RATES BASED ON FINANCIAL STATEMENT DATA; APPENDIX II: COPY OF IRS FORM 1120, SCHEDULE M-3 (TAX YEAR 2010); APPENDIX III: DETAILED DATA ON BOOK-TAX DIFFERENCES FOR TAX YEAR 2010; APPENDIX IV: DESCRIPTIONS OF INCOME AND EXPENSE ITEMS WITHTHE LARGEST BOOK-TAX DIFFERENCES. Chapter 5: APPRAISED VALUES ON TAX RETURNS: BURDENS ON TAXPAYERS COULD BEREDUCED AND SELECTED PRACTICES IMPROVEDWHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; ABBREVIATIONS; BACKGROUND; APPRAISER USE IS MOST PROMINENT IN ESTATE TAXES, IS ASSOCIATED WITH A HIGHER PROBABILITY OF BEING AUDITED FOR GIFT TAX RETURNS, AND HAS LED TOSIX PPA PENALTIES; IRS DOES NOT TARGET OR STAFF EXAMINATIONS BASED ON APPRAISALS, BUT THE CURRENT APPRAISAL THRESHOLD MAY IMPOSE UNNECESSARY BURDEN ON TAXPAYERS. |
| ctrlnum | (OCoLC)875013084 |
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| dewey-raw | 336.200973 |
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| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| series | Taxes in the United States. Developments, analysis, and research. |
| series2 | Taxes in the United States: developments, analysis, and research |
| spelling | Taxes in the United States : developments, analysis, and research. Volume 3 / Sarah Brackman, editor. New York : Nova Publishers, [2014] ©2014 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier Taxes in the United States: developments, analysis, and research PDF title page (viewed March 28, 2014). Includes bibliographical references and index. TAXES IN THE UNITED STATES: DEVELOPMENTS, ANALYSIS, AND RESEARCH. VOLUME 3; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: THE POTENTIAL FEDERAL TAXIMPLICATIONS OF UNITED STATES V. WINDSOR (STRIKING SECTION 3 OFTHE DEFENSE OF MARRIAGE ACT(DOMA)): SELECTED ISSUES; SCOPE OF THE REPORT; UNITED STATES V. WINDSOR; SAME-SEX MARRIAGE RECOGNITION AND THE INTERNAL REVENUE CODE (IRC); TAX ISSUES; AMENDING TAX RETURNS; Chapter 2: EFFECTS OF A CARBON TAX ON THE ECONOMY AND THE ENVIRONMENT; NOTE; SUMMARY. THE REVENUE IMPLICATIONS OF TAXING CARBON DIOXIDE EMISSIONS OR FOSSIL FUELSSOME KEY ISSUES IN ADMINISTERING A CARBON TAX; EFFECTS OF A CARBON TAX ON THE ECONOMY; EFFECTS OF A CARBON TAX ON THE ENVIRONMENT; Chapter 3: THE DISTRIBUTION OF MAJOR TAX EXPENDITURES IN THE INDIVIDUAL INCOME TAX SYSTEM; NOTES; SUMMARY; AN OVERVIEW OF TAX EXPENDITURES; THE DISTRIBUTION OF A SET OF SELECTED TAX EXPENDITURES; THE DISTRIBUTION OF SELECTED INDIVIDUAL TAX EXPENDITURES; APPENDIX: ADDITIONAL FEATURES OF THE ESTIMATES. Chapter 4: CORPORATE INCOME TAX: EFFECTIVE TAX RATES CAN DIFFER SIGNIFICANTLY FROM THE STATUTORY RATEWHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; BACKGROUND; PAST STUDIES ESTIMATING CORPORATE EFFECTIVE TAX RATES USED A RANGE OF DATA SOURCES AND METHODOLOGIES FOR A VARIETY OF REASONS; THE AVERAGE EFFECTIVE TAX RATES FOR PROFITABLE LARGE CORPORATIONS WERE WELL BELOW THE STATUTORY RATE AND WELL BELOW THE EFFECTIVE RATES FOR ALL LARGE CORPORATIONS IN TAX YEARS 2008 THROUGH 2010. FINANCIAL AND TAX REPORTING DIFFER IN TERMS OF ENTITIES INCLUDED, FUNDAMENTAL TREATMENT OF OTHER ITEMS, AND PERIODS IN WHICH CERTAIN INCOME AND EXPENSE ITEMS ARE RECORDEDAGENCY COMMENTS; APPENDIX I: SUMMARY OF SELECTED PAST ESTIMATES OF AVERAGE EFFECTIVE TAX RATES BASED ON FINANCIAL STATEMENT DATA; APPENDIX II: COPY OF IRS FORM 1120, SCHEDULE M-3 (TAX YEAR 2010); APPENDIX III: DETAILED DATA ON BOOK-TAX DIFFERENCES FOR TAX YEAR 2010; APPENDIX IV: DESCRIPTIONS OF INCOME AND EXPENSE ITEMS WITHTHE LARGEST BOOK-TAX DIFFERENCES. Chapter 5: APPRAISED VALUES ON TAX RETURNS: BURDENS ON TAXPAYERS COULD BEREDUCED AND SELECTED PRACTICES IMPROVEDWHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; ABBREVIATIONS; BACKGROUND; APPRAISER USE IS MOST PROMINENT IN ESTATE TAXES, IS ASSOCIATED WITH A HIGHER PROBABILITY OF BEING AUDITED FOR GIFT TAX RETURNS, AND HAS LED TOSIX PPA PENALTIES; IRS DOES NOT TARGET OR STAFF EXAMINATIONS BASED ON APPRAISALS, BUT THE CURRENT APPRAISAL THRESHOLD MAY IMPOSE UNNECESSARY BURDEN ON TAXPAYERS. Taxation United States. http://id.loc.gov/authorities/subjects/sh85132861 Finance, Public United States. http://id.loc.gov/authorities/subjects/sh85048288 Impôt États-Unis. Finances publiques États-Unis. BUSINESS & ECONOMICS Public Finance. bisacsh Finance, Public fast Taxation fast United States fast https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq Brackman, Sarah, editor. has work: Taxes in the United States: Developments, Analysis, and Research. Volume 5 (Text) https://id.oclc.org/worldcat/entity/E39PCYBP4XyTKdrxHDc8jKKqkP https://id.oclc.org/worldcat/ontology/hasWork Taxes in the United States. Developments, analysis, and research. FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=714811 Volltext |
| spellingShingle | Taxes in the United States : developments, analysis, and research. Taxes in the United States. Developments, analysis, and research. TAXES IN THE UNITED STATES: DEVELOPMENTS, ANALYSIS, AND RESEARCH. VOLUME 3; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: THE POTENTIAL FEDERAL TAXIMPLICATIONS OF UNITED STATES V. WINDSOR (STRIKING SECTION 3 OFTHE DEFENSE OF MARRIAGE ACT(DOMA)): SELECTED ISSUES; SCOPE OF THE REPORT; UNITED STATES V. WINDSOR; SAME-SEX MARRIAGE RECOGNITION AND THE INTERNAL REVENUE CODE (IRC); TAX ISSUES; AMENDING TAX RETURNS; Chapter 2: EFFECTS OF A CARBON TAX ON THE ECONOMY AND THE ENVIRONMENT; NOTE; SUMMARY. THE REVENUE IMPLICATIONS OF TAXING CARBON DIOXIDE EMISSIONS OR FOSSIL FUELSSOME KEY ISSUES IN ADMINISTERING A CARBON TAX; EFFECTS OF A CARBON TAX ON THE ECONOMY; EFFECTS OF A CARBON TAX ON THE ENVIRONMENT; Chapter 3: THE DISTRIBUTION OF MAJOR TAX EXPENDITURES IN THE INDIVIDUAL INCOME TAX SYSTEM; NOTES; SUMMARY; AN OVERVIEW OF TAX EXPENDITURES; THE DISTRIBUTION OF A SET OF SELECTED TAX EXPENDITURES; THE DISTRIBUTION OF SELECTED INDIVIDUAL TAX EXPENDITURES; APPENDIX: ADDITIONAL FEATURES OF THE ESTIMATES. Chapter 4: CORPORATE INCOME TAX: EFFECTIVE TAX RATES CAN DIFFER SIGNIFICANTLY FROM THE STATUTORY RATEWHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; BACKGROUND; PAST STUDIES ESTIMATING CORPORATE EFFECTIVE TAX RATES USED A RANGE OF DATA SOURCES AND METHODOLOGIES FOR A VARIETY OF REASONS; THE AVERAGE EFFECTIVE TAX RATES FOR PROFITABLE LARGE CORPORATIONS WERE WELL BELOW THE STATUTORY RATE AND WELL BELOW THE EFFECTIVE RATES FOR ALL LARGE CORPORATIONS IN TAX YEARS 2008 THROUGH 2010. FINANCIAL AND TAX REPORTING DIFFER IN TERMS OF ENTITIES INCLUDED, FUNDAMENTAL TREATMENT OF OTHER ITEMS, AND PERIODS IN WHICH CERTAIN INCOME AND EXPENSE ITEMS ARE RECORDEDAGENCY COMMENTS; APPENDIX I: SUMMARY OF SELECTED PAST ESTIMATES OF AVERAGE EFFECTIVE TAX RATES BASED ON FINANCIAL STATEMENT DATA; APPENDIX II: COPY OF IRS FORM 1120, SCHEDULE M-3 (TAX YEAR 2010); APPENDIX III: DETAILED DATA ON BOOK-TAX DIFFERENCES FOR TAX YEAR 2010; APPENDIX IV: DESCRIPTIONS OF INCOME AND EXPENSE ITEMS WITHTHE LARGEST BOOK-TAX DIFFERENCES. Chapter 5: APPRAISED VALUES ON TAX RETURNS: BURDENS ON TAXPAYERS COULD BEREDUCED AND SELECTED PRACTICES IMPROVEDWHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; ABBREVIATIONS; BACKGROUND; APPRAISER USE IS MOST PROMINENT IN ESTATE TAXES, IS ASSOCIATED WITH A HIGHER PROBABILITY OF BEING AUDITED FOR GIFT TAX RETURNS, AND HAS LED TOSIX PPA PENALTIES; IRS DOES NOT TARGET OR STAFF EXAMINATIONS BASED ON APPRAISALS, BUT THE CURRENT APPRAISAL THRESHOLD MAY IMPOSE UNNECESSARY BURDEN ON TAXPAYERS. Taxation United States. http://id.loc.gov/authorities/subjects/sh85132861 Finance, Public United States. http://id.loc.gov/authorities/subjects/sh85048288 Impôt États-Unis. Finances publiques États-Unis. BUSINESS & ECONOMICS Public Finance. bisacsh Finance, Public fast Taxation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85132861 http://id.loc.gov/authorities/subjects/sh85048288 |
| title | Taxes in the United States : developments, analysis, and research. |
| title_auth | Taxes in the United States : developments, analysis, and research. |
| title_exact_search | Taxes in the United States : developments, analysis, and research. |
| title_full | Taxes in the United States : developments, analysis, and research. Volume 3 / Sarah Brackman, editor. |
| title_fullStr | Taxes in the United States : developments, analysis, and research. Volume 3 / Sarah Brackman, editor. |
| title_full_unstemmed | Taxes in the United States : developments, analysis, and research. Volume 3 / Sarah Brackman, editor. |
| title_short | Taxes in the United States : |
| title_sort | taxes in the united states developments analysis and research |
| title_sub | developments, analysis, and research. |
| topic | Taxation United States. http://id.loc.gov/authorities/subjects/sh85132861 Finance, Public United States. http://id.loc.gov/authorities/subjects/sh85048288 Impôt États-Unis. Finances publiques États-Unis. BUSINESS & ECONOMICS Public Finance. bisacsh Finance, Public fast Taxation fast |
| topic_facet | Taxation United States. Finance, Public United States. Impôt États-Unis. Finances publiques États-Unis. BUSINESS & ECONOMICS Public Finance. Finance, Public Taxation United States |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=714811 |
| work_keys_str_mv | AT brackmansarah taxesintheunitedstatesdevelopmentsanalysisandresearchvolume3 |