| Papers [1-15] of 100 :: [Page 1 of 7] | | Go to page : 1 2 3 4 5 6 7 —> | Search results on "FOREIGN TAX CREDIT CORPORATIONS": |
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Foreign Tax Credit for Corporations, 2006.
An in-depth look at foreign tax credit for corporations under IRC section 901(b)(1).
15,488 words (approx. 62.0 pages), 18 sources, MLA, $ 249.95
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Abstract
This paper examines the issue of foreign tax credit for corporations under IRC section 901(b)(1). The paper first explains foreign direct investment in order that we may understand the relevant issues. The paper then gets into the specifics regarding tax credits and issues where these foreign investment companies are concerned.
Outline:
Chapter One - Introduction
Chapter Two - Review of Case and Ruling Issues
Chapter Three - Methodology
Chapter Four - Case and Ruling Analysis
Chapter Five - Summary, Conclusions, and Recommendations
From the Paper
"The first limitation that is important to note is that there is so little information about the case study subject in question - the foreign tax credit. While there is indeed some information, much of it comes from laws and rulings as opposed to studies and research articles. With that in mind it is important to note where the information that is being collected for the study of this issue is coming from. There is no reason not to use the information that is provided by others, but making sure that one is aware of where it comes from and what potential consequences that could have is of utmost importance when it comes to looking at the limitations that can be found in research. Making sure that the most accurate data available is used is significant and when something cannot be verified it should be pointed out in the study that it cannot be verified so that there is no further confusion as to whether that piece of information is legitimate or not for the study."
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Low Income Tax Credit, 2002.
This paper discusses the debatable issue of low income housing tax credit.
1,275 words (approx. 5.1 pages), 4 sources, APA, $ 43.95
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Abstract
This paper looks at the low income tax credit and how many believe that the federal government should do more to help the working poor gain access to affordable housing. It defines and describes the low income housing tax credit in order to explore the advantages and disadvantages presented by such a system.The author discusses how the current plan is extremely convoluted, making it difficult for developers and tenants to comply with.
From the Paper
"According to a report entitled The Low Income Tax Credit published by the Internal Revenue Service the low-income housing tax credit was created by Congress to promote the construction and rehabilitation of existing rental housing for the working poor in various neighborhoods throughout the United States. Congress also believed that the credit would raise the quantity of rental housing for individuals whose income is at or below certain income levels. 1 The report also states that another purpose behind the advent of the tax credit incentive, was the realization that it may be difficult for a private developer to collect rental income that was adequate enough to, pay the expenses associated with the development and maintenance of the housing, or to generate a return on investment adequate enough to produce the capitol needed to fund real estate projects."
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School Privatization and Education Tax Credits, 2002.
A look at school privatization and education tax credits.
1,150 words (approx. 4.6 pages), 4 sources, $ 44.95
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Abstract
This paper examines school privatization and education tax credits, two proposals to introduce choice and marketplace economics into education. Initially it outlines Gintis attributes and advantages of an ideal voucher-based system of choice. Then it compares this system to actual reforms in Ontario and Philadelphia, PA.
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Earned Income Tax Credit, 1996.
Advantages & disadvantages of EITC as way to reduce income inequality, impact on beneficiaries & incentive to work.
1,350 words (approx. 5.4 pages), 8 sources, $ 47.95
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From the Paper
"This research examines the Earned Income Tax Credit (EITC). The overall objective of this examination is to assess the advantages and disadvantages of the EITC as a way of reducing income inequality within the United States. In this research, this overall objective is addressed through focusing on the effects of the EITC on (1) the levels of disposable money income of beneficiary families and (2) the incentives of beneficiary families to work.
EITC: Description and Objectives
The EITC was enacted in 1975 to ?offset the impact of Social Security and Medicare taxes on low-income individuals and to encourage them to work instead of relying on welfare benefits?
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Federal Income Tax Receipts and Overall Tax Rate, 2008.
An analysis of the significant relationships among the individual income tax rates and the federal income tax receipts.
2,533 words (approx. 10.1 pages), 5 sources, MLA, $ 76.95
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Abstract
This paper investigates whether and how the federal income tax receipts change given the overall tax rate for individual income taxes. The paper also investigates whether the tax receipts exhibit a diminishing return as marginal tax rates increase. The paper concludes that there exists a meaningful relationship between the marginal income tax rate and the marginal income tax receipts.
Outline
Introduction
Model
Model Results
Initial Model
Alternative Model
Alternate Model End Notes
Initial and Alternative Model Results
Data Mining
Data Mining Results
Conclusion
Appendix A: Figures
Appendix B: Data Sources
From the Paper
"Now, disregarding all the statistical minutia that may or may not be relevant the author will make the following observations regarding the alternate model. This model is depicting the predictive power of the variance of the marginal individual income tax rates among all five income quintiles to the income tax receipts at the federal level. It is apparent from the model that nearly a quarter of the variation in the marginal tax receipts can be predicted through the marginal tax rate, ceteris paribus."
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Flat Tax & Tax Reform Act Of 1986, 1996.
Compares specifics, effects, benefits of 1995 Congressional flat tax proposals & 1986 tax format.
1,350 words (approx. 5.4 pages), 6 sources, $ 47.95
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From the Paper
"This research compares, contrasts and critiques the U.S. Congress 1995 flat tax proposals with the 1986 tax format. The research also discusses the benefits and disadvantages of each for taxpayers. The Armey-Shelby flat tax, the most well known of the flat tax proposals, is based on the supply-side economics of former Housing and Urban Development Secretary Jack F. Kemp, who co-authored the Reagan tax cuts in 1981. Most of the flat tax proposals are similar in nature. All make major changes to the current tax code, which is based on the Tax Reform Act of 1986. The flat tax propositions are the first major proposed revisions of the Tax Code since that act.
The Tax Reform Act of 1986 was the first significant revision of the tax code since World War II, when the tax code was converted into a broad-based tax (Snow, 1992, p. 139). It..."
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Flat Tax and Sales Tax, 1999.
Examines pros and cons of the fairness and effectiveness of two consumption-based reforms to correct deficiences and injustices in the tax system.
2,250 words (approx. 9.0 pages), 17 sources, $ 79.95
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From the Paper
"This research paper examines the potential advantages and disadvantages from a public policy standpoint of various types of consumption-based taxes which have been proposed to remedy the deficiencies of the current federal tax system. A flat tax, rigorously applied, would be far superior to the present system because it would be simpler, fairer, a more efficient way of collecting public revenues and consistent with optimizing economic growth. However, it would benefit disproportionately higher income individual taxpayers, certain property owners and business generally and impose crushing burdens on lower income and many middle income taxpayers who depend on personal services income for maintaining their way of life and who consume most of..."
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Business Tax Law, 1992.
A look at the role of "loopholes" in the case studies of RJR Nabisco, R.H. Macy, Hertz, Occidental and oil companies' foreign tax credit.
3,150 words (approx. 12.6 pages), 7 sources, $ 111.95
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From the Paper
"Business Tax Law
Introduction
Since the 1980s, a major topic for consideration in Congress and among the public in general has been that of taxation. Specifically, the issue of special treatment of taxes in certain business situations has received particular attention in the Reagan and Bush administrations. Generally, the trend has been to phase out "tax loopholes" aimed at specific industries and economic interests, and singular commercial situations.. Yet the more general ones survive, either because they are intrinsically fair and/or reasonable or because they are backed by powerful political forces (e.g., the mortgage interest deduction with respect to the real estate, construction, and banking industries..."
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Sales Tax Versus Property Tax, 2005.
A comparison of the merits of South Carolina's sales tax versus the state's property tax.
1,125 words (approx. 4.5 pages), 4 sources, $ 44.95
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Abstract
The paper argues that South Carolina's property tax is more preferable and more indispensable than the state's sales tax. While the latter has certain things operating in its favor, at least one observer has accused it of being inefficient, and the paper suggests that, from the available literature, it does not serve the state's most important functions, chiefly education, as well as does the property tax.
From the Paper
"South Carolina's Sales Tax versus the State's Property Tax Taxation is a major concern in many jurisdictions, and South Carolina is no different. The following paper will examine the relative merits of South Carolina's sales tax versus its property tax. As should become clear, there are things to commend the state's sales tax as well as items that call it into question. Conversely, the state's property tax may not be welcomed by home-owners, but it does serve the vital function of strengthening South Carolina's education system. As well, it appears to be easier to enforce and to implement than a sales tax (at least at the present time) and property taxes in general are more efficiently administered because they are so much more difficult to evade."
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Change in the Tax Policy of Presidential Candidates, 1992.
An examination of the history of investment tax credit, origins in the Kennedy administration, modifications in the 1992 campaign, and various economists' perceptions of the viability of the tax.
2,025 words (approx. 8.1 pages), 12 sources, $ 71.95
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From the Paper
"The recent presidential election hinged very much on economic issues, and both candidates focused on economic matters in differing degrees. This discussion involved several themes, notably rebuilding the weak economy and addressing the issue of the deficit at the same time. Whether this is even possible or not is uncertain. A theme in the Democratic candidates' campaigning was a change in tax policy, and here again there were several specific strands to this theme. The candidate called for increased taxes on the wealthy and reduced taxes on the middle class. He called for the use of the investment tax credit as part of an overall tax reform package. The tax policies promoted by Bill Clinton are reminiscent of the tax policies of John F. Kennedy in 1960, and the consequences for Kennedy were business mistrust and uncertainty such as is already being seen by Clinton..."
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Employment of Older Workers, 2007.
A discussion of the tax credit bill designed to encourage the employment of older workers.
1,409 words (approx. 5.6 pages), 2 sources, MLA, $ 46.95
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Abstract
This paper examines a bill currently making its way through the legislative process that would promote labor force participation of older workers. The paper explains that the bill will provide a tax credit to corporations that employ older workers. The writer examines the importance of older workers, as well as how this bill would impact corporations across the nation.
Outline:
Introduction
Benefits of Bill
From the Paper
"For many years, potential employees were politely interviewed then never called back to accept the position. There was a general mindset that they could not work as hard, or as fast or as well as their younger peers could work. The advances in medical science have begun to change the way the older population is viewed. People are living longer than ever before and with that longevity come the desire to stay busy and contribute to society well into the "golden years"."
"One of the problems that the older generation is encountering however is the attitude toward their contribution to the work force. When a person reaches a certain age they suddenly find themselves "unemployable" even when they are highly skilled and experienced in the field."
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Pro-U.S. Flat Tax Reform, 2002.
This paper discusses the option of a flat United States federal income tax and argues its desirability in America's current economic set-up.
2,090 words (approx. 8.4 pages), 7 sources, APA, $ 65.95
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Abstract
This paper discusses introduction a flat tax reform in America's federal income tax law. To analyze the flat tax, the current income tax and the proposed flat tax structure is compared as well as a definition of progressive taxation. General points for and against a flat tax follow. A detailed flat tax piece of legislation prepared by United States Representative Dick Armey and United States Senator Richard Shelby are summarized and used as an example of a specific implementation of a flat tax. Finally the paper shows why a flat tax is more desirable than the current federal tax structure.
Outline:
Introduction
Flat Income Tax
Current Income Tax
Armey-Shelby Proposed Flat Income Tax
Tax Types
Progressive Tax
Definition
Example ? Federal Income Tax Structure
Regressive Tax
Definition
Example ? Social Security Tax
Current Income Tax
Problems
Complexity
Administration Cost
Increasing Tax Burden
Special Interest Lobbying
Flat Income Tax
?Ideal? Flat Tax
Armey-Shelby Tax Proposal
One Tax Rate
Simple Tax Form
No Tax on Savings
Elimination of Double Taxation
Zero Tax Bracket
Other Benefits
Other Definitions of Taxes
Consumption Tax
Sales Tax
Value-added Tax (VAT)
Wage Tax
Income Tax
Timing of Tax Collection
Best Choice - Flat Income Tax
Current Problem Solution
Ease of Administration
Encourage Savings and Investment
From the Paper
"There are two main reasons for mentioning that income is taxed ?one time?. Currently dividends paid to company stockholders are taxed both as profits for the company and dividend income for the individual who is paid the dividend. To eliminate this double taxation of dividends the company will pay corporate income taxes on its profits and the individual will not be liable for any taxes on the dividends he receives. A second reason is the elimination of taxing savings twice. If an individual puts a dollar from his paycheck that he has already paid income tax on in the bank, then any earnings on the savings is again taxed. Both of these situations inhibit savings and investment taking dollars out of the economy and recycling them through the federal government."
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Renewable Energy & Environmental Policy, 2005.
A review of renewable energy and federal and state government tax credits being offered to businesses and consumers who purchase and install renewable energy systems.
3,554 words (approx. 14.2 pages), 8 sources, MLA, $ 99.95
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Abstract
This paper defines renewable energy, reviews the need for renewable energy and discusses the benefits of renewable energy use. The paper further discusses the tax credits that are currently being offered for the purchase and installation of renewable energy systems. The paper then analyzes the effectiveness of this tax credit policy.
From the Paper
"There are many origins of renewable energy. Renewable energy can be derived from wind energy, water power, solar energy, geothermal energy, biomass as in liquid biofuel, biogas and solid biomass. Because of the large number of sources for renewable energy, the United States could be self sufficient in harvesting this form of energy which is one of the bonuses it offers. This is one of the reasons the federal government is now offering tax incentives for renewable energy systems. "One of the major goals of this policy is to reduce our dependence on imported oil and OPEC's influence on free market prices by utilizing more of our own domestic energy resources, including renewables" (News, p. 1). "
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Voucher Programs in Education, 2004.
A look at the advantages of vouchers and tax credits for private education.
1,617 words (approx. 6.5 pages), 12 sources, MLA, $ 52.95
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Abstract
This paper examines how, in today?s society, the right of parents to choose the educational system their child participates in is a valuable choice, and while some parents choose to have their children attend public schools, still others want their child to attend private institutions, both of a parochial and secular nature. It looks at how tax credits and vouchers play an important role in this decision and how, although there are opponents to the voucher and tax credit programs, there is a definite need for these programs within today?s educational system. It shows how they provide choice and competition and ensure a free market system where advancements and expansions are made possible.
From the Paper
"Opponents of the government funded voucher system argue that scholarships, or vouchers, issued by the government sector would only extend the problems of the public educational system over to the private sector. Since the idea is based on a free market economy, the concern is that the very nature of the public will limit that economy. With vouchers would come a public demand for guidelines and policies requiring specific regulations, opponents say, and this would fundamentally negate the free market economy (Coulson, ?Criticism of Government Vouchers?)."
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Charity and Government, 2006.
A discussion regarding government policy and tax credits for charity donations.
675 words (approx. 2.7 pages), 0 sources, $ 26.95
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Abstract
This paper responds to a quotation in an article about a charity tax credit and how this affects government policy as well as how it affects charitable contributions. The paper further discusses why tax credits should not be used to encourage charitable giving because this links private giving and government moneys in an effort to shift certain governmental responsibilities to the private sector.
From the Paper
"Neil Brooks in his essay on charitable contributions and tax policy notes how a newspaper reporter was told about a college official who "was seen as a great fundraiser rather than a brilliant thinker . . . [who was able to turn] his political, business and social connections into big dollars for the university" (67). This reference is part of the author's discussion of why tax credits should not be used to encourage charitable giving because this links private giving and government moneys in an effort to shift certain governmental responsibilities to the private sector. "
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