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Author :
Publisher :
ISBN 13 :
Total Pages : 165 pages
Book Rating : 4.82/5 ( download)
Download or read book The Problem of Corporate Tax Shelters written by and published by . This book was released on 1999 with total page 165 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Department Of The Treasury
Publisher :
ISBN 13 : 9781304171108
Total Pages : 0 pages
Book Rating : 4.08/5 ( download)
Download or read book The Problem of Corporate Tax Shelters written by Department Of The Treasury and published by . This book was released on 2013-06-25 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The proliferation of corporate tax shelters presents an unacceptable and growing level of tax avoidance behavior. Over the past several years, Congress and the Administration repeatedly have provided targeted responses to specific shelters as they have come to light. The Administration believes that a generic solution to curb the growth of corporate tax shelters must be fashioned, as opposed to the current after-the-fact, ad hoc approach. This, admittedly, is not an easy task. Unlike the individual tax shelters of the 1970s and 1980s, corporate tax shelters may take several forms and do not rely on any single Code section or regulation. For this reason, they are hard to define. Nonetheless, the Administration in its Fiscal Year 2000 Budget proposed several generic remedies, focused on certain identified common characteristics, to curb the growth of corporate tax shelters. As Deputy Secretary Lawrence Summers recently stated, the Administration's proposals are intended ...
Author :
Publisher :
ISBN 13 : 9781579804329
Total Pages : 167 pages
Book Rating : 4.22/5 ( download)
Download or read book The White Paper written by and published by . This book was released on 1999 with total page 167 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Congress. House. Committee on Ways and Means
Publisher :
ISBN 13 :
Total Pages : 196 pages
Book Rating : 4.20/5 ( download)
Download or read book Corporate Tax Shelters written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 2001 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 167 pages
Book Rating : 4.87/5 ( download)
Download or read book The White Paper written by and published by . This book was released on 1999 with total page 167 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Congress. Senate. Committee on Finance
Publisher :
ISBN 13 :
Total Pages : 128 pages
Book Rating : 4.56/5 ( download)
Download or read book Corporate Tax Shelters written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2002 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : George K. Yin
Publisher :
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.05/5 ( download)
Download or read book Getting Serious About Corporate Tax Shelters written by George K. Yin and published by . This book was released on 2014 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Assuming that the problem of corporate tax shelters is as serious as some claim, this article suggests searching for a solution with the same characteristics as section 469 of the Internal Revenue Code (the passive activity loss limitations) - a broad, reasonably clear, outcomes-oriented rule that is unaffected by taxpayer purpose or intent, or the other elements making up the taxpayer's transaction. One possible solution is enactment of an quot;anti-abusequot; rule which denies a particular tax result if no sensible legislator would have approved of the result at the time the statute was drafted. The uncertainty of such a rule, however, would likely undermine its ability to be an effective deterrent to corporate tax shelters. The other possible solution explored in this article, which deserves further consideration, is to tax public corporations on their income reported for financial accounting purposes, as adjusted by tax rules authorizing specific deviations from that base. This solution should eliminate an entire class of shelter transactions. It may also greatly simplify the law and provide much needed transparency to the process of determining corporate income tax liabilities.
Author : United States. Congress. Senate. Committee on Finance
Publisher :
ISBN 13 :
Total Pages : 380 pages
Book Rating : 4.01/5 ( download)
Download or read book Tax Shelters written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2004 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Christina L. Weisler
Publisher :
ISBN 13 :
Total Pages : 150 pages
Book Rating : 4.85/5 ( download)
Download or read book The Corporate Tax Shelter Problem written by Christina L. Weisler and published by . This book was released on 2001 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Daniel N. Shaviro
Publisher : A E I Press
ISBN 13 : 9780844771823
Total Pages : 0 pages
Book Rating : 4.21/5 ( download)
Download or read book Corporate Tax Shelters in a Global Economy written by Daniel N. Shaviro and published by A E I Press. This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this volume, AEI visiting scholar Daniel N. Shaviro explores the causes and costs of tax avoidance and provides a useful guide to the key conceptual issues that must be addressed in order to design a truly effective tax reform.
