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Author : Anonim
Publisher : Unknown
Page : 72 pages
File Size : 55,8 Mb
Release : 1983-01-01
Category : England - Taxation - 1983
ISBN : 0406020108
Author : Anthony P. Polito,Tax Management Inc
Publisher : Unknown
Page : 128 pages
File Size : 44,9 Mb
Release : 2024-06-29
Category : Securities
ISBN : 1617468614
... describes a number of Code provisions providing special incentives to invest in small businesses. Its principal emphasis is the three provisions benefitting various small business corporations. Section 1045 allows the tax-deferred rollover of gain realized on the sale of stock in one qualified small business corporation into stock of another qualified small business corporation. Section 1202 allows a significant, generally 50%, exclusion for gains recognized with respect to stock of qualified small business corporations. Neither of these two is available for investments in S corporations. Section 1244 allows ordinary loss treatment with respect to the stock of small business corporations, both C corporations and S corporations. In addition, this Portfolio describes two provisions of the Code that grant preferential treatment to investments in small business investment companies, which are a class of specialized investment vehicles defined in the Small Business Investment Act. The first provision, [section] 1044, allows the tax-deferred disposition of publicly traded securities to the extent that the proceeds are used to purchase investments in specialized small business investment companies. The second provision, [section] 1244, grants ordinary loss treatment for losses sustained with respect to stock in small business investment companies.
Author : United States. Congress. House. Committee on Small Business. Subcommittee on Tax, Access to Equity Capital, and Business Opportunities
Publisher : Unknown
Page : 100 pages
File Size : 47,9 Mb
Release : 1983
Category : Economic development
ISBN : UOM:39015008430426
Author : Daphne A. Kenyon,Adam H. Langley,Bethany P. Paquin
Publisher : Unknown
Page : 0 pages
File Size : 46,5 Mb
Release : 2012
Category : Electronic books
ISBN : 1558442332
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.
Author : Mr.Victor Thuronyi
Publisher : International Monetary Fund
Page : 534 pages
File Size : 48,6 Mb
Release : 1996-08-23
Category : Business & Economics
ISBN : 1557755876
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Author : Anonim
Publisher : Unknown
Page : 12 pages
File Size : 41,7 Mb
Release : 1988
Category : Income tax
ISBN : MINN:31951D013914451
Author : Kenneth P. Thomas,International Institute for Sustainable Development. Global Subsidies Initiative
Publisher : Unknown
Page : 70 pages
File Size : 49,5 Mb
Release : 2007-01-01
Category : Capital investments
ISBN : 189478409X
Author : Anonim
Publisher : Unknown
Page : 36 pages
File Size : 45,6 Mb
Release : 1996
Category : Corporations
ISBN : MINN:31951D01429382U
Author : Organisation for Economic Co-operation and Development
Publisher : Organisation for Economic Co-operation and Development
Page : 140 pages
File Size : 41,9 Mb
Release : 1994
Category : Business & Economics
ISBN : STANFORD:36105016000999
Deals with the tax system of small businesses in OECD countries and provides information on the importance of the small business sector and its detailed tax treatment.
Author : Robert R. Jason
Publisher : CCH Canadian Limited
Page : 102 pages
File Size : 44,6 Mb
Release : 1999
Category : Business & Economics
ISBN : 1551413159
Author : OECD
Publisher : OECD Publishing
Page : 492 pages
File Size : 46,6 Mb
Release : 2016-04-14
Category : Electronic
ISBN : 9789264249486
This report monitors SME and entrepreneur access to finance in 37 countries.
Author : Jason Clemens
Publisher : The Fraser Institute
Page : 208 pages
File Size : 47,8 Mb
Release : 2008
Category : Fiscal policy
ISBN : 9780889752290
"There is increasing interest in, and recognition of, the need for both tax reduction and tax reform in Canada. This book provides the rationale for tax reform and a road map for that reform. The book includes 5 chapters from leading experts in the field and provides a persuasive, compelling case for tax reform in Canada." "The Impact of Taxes on Economic Behavior by Milagros Palacios and Kumi Harischandra offers a broad overview of the incentive effects associated with taxes that affect our decisions to work more, to save, to invest, and to engage in entrepreneurial activity." "Compliance and Administrative Costs of Taxation in Canada by renowned University of Montreal economics professor Francois Vaillancourt and Jason Clemens provides readers with an understanding of the vast costs associated with administering, and complying with, our current tax system."--BOOK JACKET.
Author : G. David Quirin,Kerr Gibson
Publisher : Montreal: Private Planning Association of Canada
Page : 68 pages
File Size : 46,5 Mb
Release : 1971
Category : Canada
ISBN : UOM:35128000283398
Author : Henry B. Zimmer
Publisher : Hurtig
Page : 280 pages
File Size : 46,6 Mb
Release : 1980
Category : Income tax
ISBN : PSU:000006550127
Author : OECD
Publisher : OECD Publishing
Page : 152 pages
File Size : 47,9 Mb
Release : 2015-09-05
Category : Electronic
ISBN : 9789264243507
SMEs are important for their contribution to employment, innovation, economic growth and diversity. This report examines the tax treatment of SMEs, the case for SME preferences, and the use of tax preferences and simplification measures for SMEs in thirty-nine OECD and G20 countries.
