Replacing The Federal Income Tax Impact On Small Business Of Replacing The Federal Income Tax April 24 1996 Impact On State And Local Governments And Tax Exempt Entities Of Replacing The Federal Income Tax May 1 1996
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Replacing the Federal Income Tax: Impact on small business of replacing the federal income tax, April 24, 1996; Impact on state and local governments and tax-exempt entities of replacing the federal income tax, May 1, 1996 by United States. Congress. House. Committee on Ways and Means Pdf
United States. Congress. House. Committee on Ways and Means,United States. Congress. Joint Committee on Taxation
Author : United States. Congress. House. Committee on Ways and Means,United States. Congress. Joint Committee on Taxation Publisher : Unknown Page : 132 pages File Size : 54,6 Mb Release : 1996 Category : Business & Economics ISBN : UCR:31210013741788
Impact on Small Business of Replacing the Federal Income Tax by United States. Congress. House. Committee on Ways and Means,United States. Congress. Joint Committee on Taxation Pdf
104-2 Hearing: Replacing The Federal Income Tax, Serial No. 104-51, April 24, 1996-May 1, 1996 by United States. Congress. House. Committee on Ways and Means Pdf
United States. Congress. House. Committee on Appropriations. Subcommittee on Legislative Appropriations,United States. Congress. House. Committee on Appropriations. Subcommittee on Legislative Branch
Author : United States. Congress. House. Committee on Appropriations. Subcommittee on Legislative Appropriations,United States. Congress. House. Committee on Appropriations. Subcommittee on Legislative Branch Publisher : Unknown Page : 848 pages File Size : 45,8 Mb Release : 2005 Category : Political Science ISBN : STANFORD:36105009874558
Legislative Branch Appropriations for 1994: Fiscal year 1994 legislative branch appropriation request by United States. Congress. House. Committee on Appropriations. Subcommittee on Legislative Appropriations,United States. Congress. House. Committee on Appropriations. Subcommittee on Legislative Branch Pdf
United States. Congress. House. Committee on Appropriations. Subcommittee on Legislative,United States. Congress. House. Committee on Appropriations. Subcommittee on Legislative Appropriations
Author : United States. Congress. House. Committee on Appropriations. Subcommittee on Legislative,United States. Congress. House. Committee on Appropriations. Subcommittee on Legislative Appropriations Publisher : Unknown Page : 1224 pages File Size : 46,6 Mb Release : 1997 Category : Political Science ISBN : SRLF:AA0006802813
Legislative Branch Appropriations for 1998: Justification of the budget estimates by United States. Congress. House. Committee on Appropriations. Subcommittee on Legislative,United States. Congress. House. Committee on Appropriations. Subcommittee on Legislative Appropriations Pdf
Compilation of the Activities of the Committee on Ways and Means, U.S. House of Representatives, During the 104th-106th Congresses by United States. Congress. House. Committee on Ways and Means Pdf
United States. Congress. House. Committee on Ways and Means
Author : United States. Congress. House. Committee on Ways and Means Publisher : Unknown Page : 112 pages File Size : 46,9 Mb Release : 1997 Category : United States ISBN : UCR:31210010538880
Report on the Activities of the Committee on Ways and Means During the 104th Congress by United States. Congress. House. Committee on Ways and Means Pdf
Rethinking Property Tax Incentives for Business by Daphne A. Kenyon,Adam H. Langley,Bethany P. Paquin Pdf
The use of property tax incentives for business by local governments throughout the United States has escalated over the last 50 years. While there is little evidence that these tax incentives are an effective instrument to promote economic development, they cost state and local governments $5 to $10 billion each year in forgone revenue. Three major obstacles can impede the success of property tax incentives as an economic development tool. First, incentives are unlikely to have a significant impact on a firm's profitability since property taxes are a small part of the total costs for most businesses--averaging much less than 1 percent of total costs for the U.S. manufacturing sector. Second, tax breaks are sometimes given to businesses that would have chosen the same location even without the incentives. When this happens, property tax incentives merely deplete the tax base without promoting economic development. Third, widespread use of incentives within a metropolitan area reduces their effectiveness, because when firms can obtain similar tax breaks in most jurisdictions, incentives are less likely to affect business location decisions. This report reviews five types of property tax incentives and examines their characteristics, costs, and effectiveness: property tax abatement programs; tax increment finance; enterprise zones; firm-specific property tax incentives; and property tax exemptions in connection with issuance of industrial development bonds. Alternatives to tax incentives should be considered by policy makers, such as customized job training, labor market intermediaries, and business support services. State and local governments also can pursue a policy of broad-based taxes with low tax rates or adopt split-rate property taxation with lower taxes on buildings than land.State policy makers are in a good position to increase the effectiveness of property tax incentives since they control how local governments use them. For example, states can restrict the use of incentives to certain geographic areas or certain types of facilities; publish information on the use of property tax incentives; conduct studies on their effectiveness; and reduce destructive local tax competition by not reimbursing local governments for revenue they forgo when they award property tax incentives.Local government officials can make wiser use of property tax incentives for business and avoid such incentives when their costs exceed their benefits. Localities should set clear criteria for the types of projects eligible for incentives; limit tax breaks to mobile facilities that export goods or services out of the region; involve tax administrators and other stakeholders in decisions to grant incentives; cooperate on economic development with other jurisdictions in the area; and be clear from the outset that not all businesses that ask for an incentive will receive one.Despite a generally poor record in promoting economic development, property tax incentives continue to be used. The goal is laudable: attracting new businesses to a jurisdiction can increase income or employment, expand the tax base, and revitalize distressed urban areas. In a best case scenario, attracting a large facility can increase worker productivity and draw related firms to the area, creating a positive feedback loop. This report offers recommendations to improve the odds of achieving these economic development goals.
