Les réformes fiscales;

At head of title: Société d'Études Economiques.

The effect of direct taxes and other factors on money wage changes in U.S. manufacturing /

Cover title.

Revenue act of 1962. Hearings before the Committee on Finance, United States Senate, Eighty-seventh Congress, second session, on H. R. 10650, an act to amend the Revenue act of 1954 to provide a credit for investment in certain depreciable property, to eliminate certain defects and inequities, and for other purposes ...

Hearings held Apr. 2- 1962-

Revenue act of 1978 : hearings before the Committee on Finance, United States Senate, Ninety-fifth Congress, second session, on H.R. 13511 ...

Hearings held Aug. 17-Sept. 6, 1978.

IRS examination data reveal an effective administration of Section 482 regulations : report to the Associate Commissioner (Operations) /

Mode of access: Internet.

B.T.A. memorandum decisions.

Title varies slightly.

Montgomery's Federal taxes.

Intended as a continuation of R. H. Montgomery's Income tax procedure, 1917- and related volumes

Research papers /

v. 1. History, trends, and current magnitudes.--v. 2. Philanthropic fields of interest. pt. 1. Areas of activity. pt. 2. Additional perspectives.--v. 3. Special behavioral studies, foundations, and corporations.--v. 4. Taxes.--v. 5. Regulation.

Human resource planning proposal : through fiscal year 1997.

Issued by the Human Resource Planning Group.

A concise history of U.S. federal taxation /

"June 14, 1990."

Assessing cost-effectiveness in mental health: vocational rehabilitation for schizophrenia and related conditions

Objective: Existing evidence suggests that vocational rehabilitation services, in particular individual placement and support (IPS), are effective in assisting people with schizophrenia and related conditions gain open employment. Despite this, such services are not available to all unemployed people with schizophrenia who wish to work. Existing evidence suggests that while IPS confers no clinical advantages over routine care, it does improve the proportion of people returning to employment. The objective of the current study is to investigate the net benefit of introducing IPS services into current mental health services in Australia. Method: The net benefit of IPS is assessed from a health sector perspective using cost-benefit analysis. A two-stage approach is taken to the assessment of benefit. The first stage involves a quantitative analysis of the net benefit, defined as the benefits of IPS (comprising transfer payments averted, income tax accrued and individual income earned) minus the costs. The second stage involves application of 'second-filter' criteria (including equity, strength of evidence, feasibility and acceptability to stakeholders) to results. The robustness of results is tested using the multivariate probabilistic sensitivity analysis. Results: The costs of IPS are $A10.3M (95% uncertainty interval $A7.4M-$A13.6M), the benefits are $A4.7M ($A3.1M-$A6.5M), resulting in a negative net benefit of $A5.6M ($A8.4M-$A3.4M). Conclusions: The current analysis suggests that IPS costs are greater than the monetary benefits. However, the evidence-base of the current analysis is weak. Structural conditions surrounding welfare payments in Australia create disincentives to full-time employment for people with disabilities.

The forgotten CGT events: Are asset revaluation reserve distributions by trustees of discretionary trusts capital gains?

It is the present practice that asset revaluation reserve distributions by trustees of discretionary trusts are not taxed in Australia. Are such distributions not meant to be taxed, or have relevant sections in the Income Tax Assessment Acts been overlooked? This article will review how trustees of discretionary trusts perform asset revaluation reserve distributions. It then challenges the current accepted view that they can be distributed tax-free to discretionary beneficiaries by analysing relevant CGT events, which the authors regard as forgotten events. It will be submitted that a discretionary beneficiary in receipt of an asset revaluation reserve distribution may have a capital gain which is required to be included in its assessable income. This liability for tax is regardless of the government's recent introduction of s 109XA to address the practice of asset revaluation reserve distributions bypassing the operation of Div 7A of the ITAA 1936 with such distributions.

Essentials of Jamaican taxation

This fourth edition of Essentials of Jamaican Taxation as with earlier editions covers the material for an undergraduate course in Jamaican taxation and deals with the theory of taxation and its application through the main provisions of the Income Tax Act, the various Acts governing payroll taxes, the General Consumption Tax Act and the Contractors Levy Act. This edition covers changes which took place after 2007 including the main provisions in the 2012 budget. The text is designed to give mainly students of accounting a working knowledge of taxation as it is administered in Jamaica so they are equipped to perform computations of tax payable by businesses/employers, employees, self-employed, and persons with income from sources other than employment. Most of the text should be understood quite readily by readers other than students who wish to be informed on taxation matters.

Essays in dynamic optimal taxation: working experience, unemployment scarring and poverty

This thesis investigates the design of optimal tax systems in dynamic environments. The first essay characterizes the optimal tax system where wages depend on stochastic shocks and work experience. In addition to redistributive and efficiency motives, the taxation of inexperienced workers depends on a second-best requirement that encourages work experience, a social insurance motive and incentive effects. Calibrations using U.S. data yield higher expected optimal marginal income tax rates for experienced workers for most of the inexperienced workers. They confirm that the average marginal income tax rate increases (decreases) with age when shocks and work experience are substitutes (complements). Finally, more variability in experienced workers' earnings prospects leads to increasing tax rates since income taxation acts as a social insurance mechanism. In the second essay, the properties of an optimal tax system are investigated in a dynamic private information economy where labor market frictions create unemployment that destroys workers' human capital. A two-skill type model is considered where wages and employment are endogenous. I find that the optimal tax system distorts the first-period wages of all workers below their efficient levels which leads to more employment. The standard no-distortion-at-the-top result no longer holds due to the combination of private information and the destruction of human capital. I show this result analytically under the Maximin social welfare function and confirm it numerically for a general social welfare function. I also investigate the use of a training program and job creation subsidies. The final essay analyzes the optimal linear tax system when there is a population of individuals whose perceptions of savings are linked to their disposable income and their family background through family cultural transmission. Aside from the standard equity/efficiency trade-off, taxes account for the endogeneity of perceptions through two channels. First, taxing labor decreases income, which decreases the perception of savings through time. Second, taxation on savings corrects for the misperceptions of workers and thus savings and labor decisions. Numerical simulations confirm that behavioral issues push labor income taxes upward to finance saving subsidies. Government transfers to individuals are also decreased to finance those same subsidies.

The Brain Drain : Myth and Reality - What it is and What Should be Done (Working Paper 13)

The brain drain debate has been marked by a considerable amount of confusion and frustration, largely because there has been relatively little hard data available, and that which exists has often been twisted into very different forms by those with competing policy agendas. The first goal of this paper is to pull together and summarize the available evidence regarding the size and nature of the outflows, thus establishing an empirical basis from which the issue can be addressed. The second goal is to address some of the major related policy issues. This begins with some general brain drain policy principles. The personal income tax cuts solution is then addressed with simulations of the effects on government revenues and the associated costs “per brain”, thus putting such discussions on a much firmer empirical footing. A number of alternative proposals are then suggested for various problem groups of brain drain workers.