Statistics of Income
Author: United States. Internal Revenue Service
Publisher:
Published: 1973
Total Pages: 256
ISBN-13:
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Author: United States. Internal Revenue Service
Publisher:
Published: 1973
Total Pages: 256
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Department of the Treasury
Publisher:
Published: 1975
Total Pages: 12
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
Published: 1967
Total Pages: 20
ISBN-13:
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Publisher: DIANE Publishing
Published: 2005
Total Pages: 77
ISBN-13: 1428934391
DOWNLOAD EBOOKAuthor: Oregon. Office of the Secretary of State
Publisher:
Published: 1895
Total Pages: 232
ISBN-13:
DOWNLOAD EBOOKAuthor: OECD
Publisher: OECD Publishing
Published: 2021-04-29
Total Pages: 651
ISBN-13: 9264438181
DOWNLOAD EBOOKThis annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Author: David Joulfaian
Publisher:
Published: 2007
Total Pages: 0
ISBN-13:
DOWNLOAD EBOOKThe gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932. At its peak in fiscal year 1999, it raised $4.6 billion in revenues, before the recent phased-in tax rate reductions ushered by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) took effect. It is noteworthy that the gift tax was first enacted as a protective measure to minimize estate and income tax avoidance, and not for its direct revenue yield. Similarly, EGTRRA, while phasing out the estate tax, retained the gift tax for the very same reasons. Unlike the estate tax which faces an uncertain future, the gift tax is little affected by recent legislative proposals and will remain part of the tax code for the foreseeable future. Nevertheless, the gift tax has been the subject of little scrutiny and studies of its economic implications are rare. This paper is an attempt to fill this void. It traces the evolution of the gift tax since its inception, and sketches out the structure of the tax and its complex interactions with the income and estate taxes. The paper also provides an overview of the direct fiscal contribution of the gift tax, and traces the number of taxpayers over time as well as their attributes. It concludes with a discussion of the behavioral effects of the gift tax and a review of the scant literature. These include empirical evidence on the choice between gifts and bequests, timing of gifts, and compliance among others.
Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
Published: 1965
Total Pages: 24
ISBN-13:
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