The use of an econometric model for estimating aggregate levels
of property tax assessment within local jurisdictions.
Most states conduct assessment-sales ratio studies. These studies
involve using property sales samples to estimate the level of property
tax assessment (LOA) within local jurisdictions, where the . . .
Property Taxation and Local Government Finance.(Book
Review)
Edited by WALLACE E. OATES. Cambridge, Massachusetts: Lincoln
Institute of Land Policy, 2001, pp. 345.
Property Taxation and Local Government Finance lives up to its
name, providing an excellent . . .
Property-Tax Exemption for Charities: Mapping the
Battlefield.(Book Review)
Edited by EVELYN BRODY. Washington, DC: The Urban Institute Press,
2002, pp. 408.
In some form, property that charities own and use to carry out
their missions is exempt from taxation in all . . .
Bridging the reporting gap: a proposal for more informative
reconciling of book and tax income.(Forum on Public Disclosure of
Co
INTRODUCTION
The usefulness of publicly available data is dependent on its
relation to the non-publicly available information it is intended to
convey. Hanlon (2003b) suggests that current . . .
What can we infer about a firm's taxable income from its
financial statements?(Forum on Public Disclosure of Corporate Tax
Retur
INTRODUCTION
The short answer: Usually, not much. A common method of estimating
taxable income from financial statements is to gross-up the current
portion of the tax expense on the income . . .
Public disclosure of corporate tax return information:
accounting, economics, and legal perspectives.(Forum on Public
Disclosure
INTRODUCTION
On July 8, 2002, while attention was still focused on alleged
corporate misdeeds of Enron, WorldCom, and other major U.S.
corporations, Senator Charles Grassley (RIA), then the . . .
Nonprofit taxable activities, production complementarities, and
joint cost allocations.
INTRODUCTION
Nonprofit organizations are becoming a large and important sector
of society. In 1995, the revenues of nonprofits amounted to more than 12
percent of Gross Domestic Product . . .
Coveting thy neighbors' taxation.
INTRODUCTION
"Give me $3 worth so I can get to Maryland."
--a gasoline customer to a local
service attendant in the District of
Columbia (Richburg, 1980).
The quote above describes . . .
Does the Social Security earnings test affect labor supply and
benefits receipt?
INTRODUCTION
On April 7, 2000, President Clinton signed into law the
"Senior Citizens Freedom to Work Act of 2000, which eliminated the
unpopular earnings test that applied to those over the . . .
Evidence on the incidence of residential property taxes across
households.
INTRODUCTION
Property taxes have always been the primary tax of local
governments in the U.S. (Wallis, 2001). For fiscal year 1999, local
governments in the U.S. collected total tax revenues of . . .
The Work Opportunity and Welfare-to-Work tax credits:
participation rates among eligible workers.
INTRODUCTION
Recent changes in American public assistance programs have been
based on the notion that the government should "make work pay"
for the disadvantaged. Many attempts to alleviate . . .
Note from the editors.
The papers in this issue's forum are revised versions of
papers presented at the Conference on Public Disclosure of Tax Returns,
held at the Brookings Institution in Washington, D.C., April 25, . . .
Whose child is it anyway? Simplifying the definition of a
child.
INTRODUCTION
Taxpayers may be eligible for certain tax benefits if they support
or live with their children. Distinguishing among taxpayers based on
their family responsibilities adjusts for . . .
IRS's comprehensive approach to compliance
measurement.
BACKGROUND
The National Research Program (NRP) is a comprehensive effort by
the IRS to measure--at a strategic level--the voluntary filing,
reporting, and payment compliance behaviors of U.S. . . .
Estimating the compliance cost of the U.S. individual income
tax.
INTRODUCTION
Each year, individuals and businesses in the United States submit
more than 200 million tax returns (including estimated tax forms and
supplemental documents) to the Internal Revenue . . .
Effects of dividend relief on economic growth, the stock market,
and corporate tax preferences.
**********
Many economists have long argued the desirability, for reasons of
economic efficiency, of integrating the corporate and individual income
tax. A U.S. Treasury (1992) study of corporate . . .
The effect of dividend tax relief on investment
incentives.
INTRODUCTION
The recent proposal by the Bush Administration to eliminate
shareholder-level taxes on dividends and retained earnings revived
interest in reducing the double taxation of income . . .
Is the tax expenditure concept still relevant?
INTRODUCTION
The term "tax expenditure" is attributed to Stanley S.
Surrey who, as Assistant Secretary of the U.S. Treasury for Tax Policy,
instructed his staff to compile a list of preferences . . .
What explains early withdrawals from retirement accounts?
Evidence from a panel of taxpayers.
INTRODUCTION
Over the past 20 years, tax-deferred accounts (TDAs) such as
Individual Retirement Accounts (IRAs) and employer-sponsored plans
(ESPs) have become a key component of individual . . .
Public funds and private capital markets: the investment
practices and performance of state and local pension funds.
INTRODUCTION
This paper addresses the question of whether a government entity
can invest money on behalf of employees or constituents in a manner
comparable to the private sector. That is, we ask . . .
|
|