| Description |
1 online resource. |
|
text file |
| Series |
Government procedures and operations
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Government procedures and operations.
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| Bibliography |
Includes bibliographical references and index. |
| Contents |
Corporate tax expenditures: information on estimated revenue losses and related federal spending programs -- Corporate tax expenditures: evaluations of tax deferrals and graduated tax rates -- International taxation: study countries that exempt foreign-source income face compliance risks and burdens similar to those in the United States. |
| Summary |
Tax expenditures-special exemptions and exclusions, credits, deductions, deferrals, and preferential tax rates claimed by corporations, individuals, or both-support federal policy goals but result in revenue forgone by the federal government. Congress and the administration are reexamining tax expenditures used by corporations as part of corporate tax reform. This book describes trends in the number of corporate tax expenditures and estimated corporate revenue losses since 1986; describes the use of corporate tax expenditures in 2011; and compares the size of corporate tax expenditures to fede. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Corporations -- Taxation -- United States.
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Corporations -- Taxation. |
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United States. |
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Tax expenditures -- United States.
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Tax administration and procedure -- United States.
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Tax expenditures. |
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Tax administration and procedure. |
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BUSINESS & ECONOMICS -- Public Finance. |
| Genre/Form |
Electronic books.
|
| Added Author |
Nathanson, Brianne, editor.
|
| Other Form: |
Print version: Corporate taxes New York : Nova Science Publishers, Inc., [2015] 1633219224 (DLC) 2015302351 |
| ISBN |
9781634636599 ebook |
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1634636597 |
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9781633219229 |
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1633219224 |
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