Taxes in the United States : developments, analysis, and research. Volume 2 /
This book examines the most recent developments, analysis and research concerning taxation in the United States. Topics discussed in this compilation include corporate tax expenditures and information on estimated revenue losses and related federal spending programs; taxing businesses through the in...
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| Format: | Electronic eBook |
| Language: | English |
| Published: |
New York :
Nova Publishers,
©2013.
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| Series: | Taxes in the United States: Developments, Analysis, and Research.
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| Subjects: | |
| Online Access: | CONNECT |
Table of Contents:
- TAXES IN THE UNITED STATES. DEVELOPMENTS, ANALYSIS, AND RESEARCH. VOLUME 2; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: CORPORATE TAX EXPENDITURES: INFORMATION ON ESTIMATED REVENUE LOSSES AND RELATED FEDERAL SPENDING PROGRAMS; WHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; ABBREVIATIONS; BACKGROUND; ESTIMATED REVENUE LOSSES FROM CORPORATE TAX EXPENDITURES AND THE NUMBER OF CORPORATE TAX EXPENDITURES HAVE INCREASED SINCE 1986; MORE THAN TWO-THIRDS OF CORPORATE TAX EXPENDITURES ARE ALSO USED BY INDIVIDUALS.
- CORPORATE TAX EXPENDITURES SPAN MANY BUDGET FUNCTIONS ONE-THIRD OF CORPORATE-ONLY TAX EXPENDITURES SHARE A SIMILAR PURPOSE WITH FEDERAL SPENDING PROGRAMS; AGENCY COMMENTS AND OUR EVALUATION; APPENDIX I. OBJECTIVES, SCOPE, AND METHODOLOGY; APPENDIX II. FIFTY-SIX TAX EXPENDITURES WITH ESTIMATED CORPORATE AND INDIVIDUAL REVENUE LOSSES REPORTED BY TREASURY, BY LARGEST ESTIMATED CORPORATE REVENUE LOSSES, 2011; APPENDIX III. TWENTY-FOUR TAX EXPENDITURES WITH ONLY ESTIMATED CORPORATE REVENUE LOSSES REPORTED BY TREASURY, BY LARGEST ESTIMATED CORPORATE REVENUE LOSSES, 2011.
- APPENDIX IV. NUMBER OF CORPORATE TAXPAYER RECIPIENTS FOR CORPORATE-ONLY TAX EXPENDITURES, 2010APPENDIX V. REPORTED PURPOSE SUPPORTING A SPECIFIC ACTIVITY OR ENTITY FOR 24 CORPORATE ONLY TAX EXPENDITURES; APPENDIX VI. FEDERAL ACTIVITIES THAT APPEAR TO SHARE A SIMILAR PURPOSE TO 24CORPORATE-ONLY TAX EXPENDITURES; Chapter 2: TAXING BUSINESSES THROUGH THE INDIVIDUAL INCOME TAX; SUMMARY; HOW BUSINESSES ARE ORGANIZED AND TAXED; THE EVOLUTION OF PASS-THROUGH ENTITIES; MEASURING THE SHIFT OF ACTIVITY TO PASS-THROUGH ENTITIES; WHAT CAUSED THE SHIFT TO PASS-THROUGH ENTITIES?
- POTENTIAL POLICY APPROACHES FOR THE FUTUREAPPENDIX A. ESTIMATING THE EFFECTS OF CHANGES IN POLICY ON THE SHARE OF BUSINESS RECEIPTS ATTRIBUTABLE TO PASS-THROUGH ENTITIES; APPENDIX B. ESTIMATING THE IMPLICATIONS FOR FEDERAL REVENUES OF PASS-THROUGH STATUS FORS CORPORATIONS AND LIMITED LIABILITY COMPANIES; Chapter 3: REFUNDABLE TAX CREDITS; NOTES; SUMMARY; THE STRUCTURE OF TAX PREFERENCES; COSTS OF REFUNDABLE TAX CREDITS; THE EVOLUTION OF REFUNDABLE TAX CREDITS; EFFECTS OF REFUNDABLE TAX CREDITS; ADMINISTRATIVE CHALLENGES IN PROVIDING SUBSIDIES; BUDGETARY TREATMENT OF REFUNDABLE TAX CREDITS.
- APPENDIX: DESCRIPTION OF REFUNDABLE TAX CREDITSChapter 4: ABILITY OF UNAUTHORIZED ALIENS TO CLAIM REFUNDABLE TAX CREDITS; SUMMARY; INTRODUCTION; REFUNDABLE TAX CREDITS; IMMIGRATION LAW: UNAUTHORIZED ALIENS; FEDERAL TAX STATUS OF UNAUTHORIZED ALIENS; ELIGIBILITY OF UNAUTHORIZED ALIENS TO CLAIM REFUNDABLE CREDITS; SELECTED POLICY OPTIONS; APPENDIX A. OVERVIEW OF SELECTED REFUNDABLE TAX CREDITS; APPENDIX B. CLASSES OF NONCITIZENS AND THEIR ELIGIBILITY TO OBTAIN SOCIAL SECURITY NUMBERS AND TO QUALIFY AS A RESIDENT ALIEN; APPENDIX C. SELECTED CATEGORIES OF NONIMMIGRANTS WHO ARE PERMITTED TO WORK.
