Introduction to Federal Taxation (1939 Act)
Author | : George Tilden Altman |
Publisher | : |
Total Pages | : 68 |
Release | : 1940 |
Genre | : Income tax |
ISBN | : |
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Author | : George Tilden Altman |
Publisher | : |
Total Pages | : 68 |
Release | : 1940 |
Genre | : Income tax |
ISBN | : |
Author | : United States. Congress. Senate. Special Committee on Taxation of Governmental Securities and Salaries |
Publisher | : |
Total Pages | : 96 |
Release | : 1939 |
Genre | : Income tax |
ISBN | : |
Considers legislation to submit state and local bonds and salaries to Federal taxation, and Government securities and salaries to state taxation.
Author | : United States. Congress. Senate. Committee on Finance |
Publisher | : |
Total Pages | : 40 |
Release | : 1939 |
Genre | : Taxation |
ISBN | : |
Author | : George Tilden Altman |
Publisher | : |
Total Pages | : 190 |
Release | : 1936 |
Genre | : Finance |
ISBN | : |
Author | : George Tilden Altman |
Publisher | : |
Total Pages | : 284 |
Release | : 1940 |
Genre | : Income tax |
ISBN | : |
Author | : David Joulfaian |
Publisher | : |
Total Pages | : 0 |
Release | : 2007 |
Genre | : |
ISBN | : |
The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932. At its peak in fiscal year 1999, it raised $4.6 billion in revenues, before the recent phased-in tax rate reductions ushered by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) took effect. It is noteworthy that the gift tax was first enacted as a protective measure to minimize estate and income tax avoidance, and not for its direct revenue yield. Similarly, EGTRRA, while phasing out the estate tax, retained the gift tax for the very same reasons. Unlike the estate tax which faces an uncertain future, the gift tax is little affected by recent legislative proposals and will remain part of the tax code for the foreseeable future. Nevertheless, the gift tax has been the subject of little scrutiny and studies of its economic implications are rare. This paper is an attempt to fill this void. It traces the evolution of the gift tax since its inception, and sketches out the structure of the tax and its complex interactions with the income and estate taxes. The paper also provides an overview of the direct fiscal contribution of the gift tax, and traces the number of taxpayers over time as well as their attributes. It concludes with a discussion of the behavioral effects of the gift tax and a review of the scant literature. These include empirical evidence on the choice between gifts and bequests, timing of gifts, and compliance among others.
Author | : William D. Popkin |
Publisher | : Debolsillo |
Total Pages | : 776 |
Release | : 2008 |
Genre | : Income tax |
ISBN | : |
Author | : Robert E. Hall |
Publisher | : Hoover Press |
Total Pages | : 245 |
Release | : 2013-09-01 |
Genre | : Political Science |
ISBN | : 0817993134 |
This new and updated edition of The Flat Tax—called "the bible of the flat tax movement" by Forbes—explains what's wrong with our present tax system and offers a practical alternative. Hall and Rabushka set forth what many believe is the most fair, efficient, simple, and workable tax reform plan on the table: tax all income, once only, at a uniform rate of 19 percent.
Author | : George Tilden Altman |
Publisher | : |
Total Pages | : 284 |
Release | : 1940 |
Genre | : Income tax |
ISBN | : |