L'impôt sur le revenu des valeurs mobilières.

Thèse--Univ. de Toulouse.

O podokhodnom nalogi︠e︡ /

"Redakt︠s︡īi︠a︡ perīodicheskikh izdanīĭ Ministerstva finansov 'Vi︠e︡stnik finansov' i 'Torgovo-promyshlennai︠a︡ gazeta'."

Les réformes fiscales;

At head of title: Société d'Études Economiques.

Proposed taxation of individual and corporate incomes, inheritances and gifts. Hearings before the Committee on Ways and Means, House of Representatives, Seventy-fourth Congress, first session.

Considers (74) H.R. 8401, (74) H.R. 8402, (74) H.R. 8403.

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.