Report of Proceedings of the Arizona Tax Conference

Title Varies: 1913-1915, Report of the Conference of the Tax Commission, Boards of Supervisors and County Assessors of the State of Arizona; 1916- Report of Proceedings of the Arizona Tax Conference

Report of the State Tax Commission and State Board of Assessors.

Mode of access: Internet.

The effect of legitimate opportunities on the probability of parolee recidivism /

Prepared for the Manpower Administration, U.S. Dept. of Labor.

Tax revision compendium. Compendium of papers on broadening the tax base,

Mode of access: Internet.

Your federal income tax /

Description based on: 1944 ed.; title from cover.

Description of the pension provisions of the Tax Equity and Fiscal Responsibility Act of 1982 : scheduled for a hearing before the Subcommittee on Savings, Pensions, and Investment Policy of the Committee on Finance, United States Senate, April 11, 1983 /

"JCX-7-83."

Work Opportunity and Welfare-to-Work Tax Credits /

Cover title.

Excise tax on retail stores.

Mode of access: Internet.

California property tax laws, annotated, including regulations.

Mode of access: Internet.

An Inquiry into the Legal Standing of Rogue REMICs in Foreclosures

The business of privatized mortgage loan securitization (Real Estate Mortgage Investment Conduits or “REMICS”) is so arcane and specialized that few people outside of that realm of investment knowledge understand, or even care to understand how loan securitization functions. However, if the difference between a legitimate REMIC and a Rogue REMIC is adequately explained, one can begin to understand why Rogue REMICs must be exposed as unlawful enterprises whose affiliates are not only able to disregard existing federal securities and tax laws, but are also able to circumvent state and local foreclosure laws at will. These ongoing violations result from the intentional and commonplace shortcutting of the proper mortgage loan securitization processes during the several years preceding the 2008 financial crisis. This Inquiry will not focus primarily on how and why Rogue REMICS violate federal tax and securities laws; although those aspects are part of the discussion by necessity. I will argue that all Rogues lack the perquisite legal standing to prosecute both judicial and non-judicial foreclosures. I will present compelling evidence that, in the aftermath of the 2008 financial crisis, foreclosures by Rogues may have exceeded 10% of all foreclosures. I will further argue that county officials may be violating state laws by recording the documents that impart false legal standing to the Rogues. I will conclude with a suggestion to homeowners on how to proceed if a mortgage assignment to a Rogue turns up in the local County public records

Washington State Surplus, Creating a Larger Return on Investment of Tax Payer Dollars

The topic of this study is Washington State vehicle surplus and whether a higher yield on tax payer investment in the purchase, sale and use of state motor vehicles can be achieved. The hypothesis that will be addressed is: Can Washington State create a higher return on investment from tax payer dollars by donating vehicles to automotive training programs? I explore this topic by asking, a) What is the current policy? b) What is the perception of automotive educators on that policy? c) What are the returns currently and could they be improved through policy change? The methodology for testing is by obtaining quantitative data from the state and other entities on vehicle purchases, costs, and responses to surveys by automotive educators in the state. Qualitative data will be explored in context to the policies, and education then incorporating it into a Cost/Benefit analysis on the return on investment to taxpayers.

The Social and Economic Impacts of a Washington State Carbon Tax

Thesis (Master's)--University of Washington, 2016-06

Earnings management in response to the introduction of the Australian gold tax

Earnings from gold mining in Australia remained tax-exempt for almost seven decades until January 1, 1991. In the early 1980s, rapid economic prosperity induced by escalated gold prices brought the Australian gold-mining industry under intense political scrutiny. Using a variant of the modified Jones model, this paper provides evidence of significant downward earnings management by Australian gold-mining firms, which is consistent with their attempts to mitigate political costs during the period from June 1985 to May 1988. In contrast, test of earnings management over a similar period in a control sample of Canadian gold-mining firms produced insignificant results. Further, empirical results are robust to several sensitivity tests performed. During the period from June 1988 to December 1990, the Australian firms were found to have engaged in economic earnings management. This is consistent with the sample firms' incentive of maximizing economic earnings immediately prior to the introduction of income tax on gold mining. The findings of this study help to understand the impact of earnings management on the efficient resource allocation in an economy. They also contribute toward understanding the linkage between regulation of accounting for special purposes and general-purpose financial. reporting.

The value of dividend imputation tax credits in Australia

A dividend imputation tax system provides shareholders with a credit (for corporate tax paid) that can be used to offset personal tax on dividend income. This paper shows how to infer the value of imputation tax credits from the prices of derivative securities that are unique to Australian retail markets. We also test whether a tax law amendment that was designed to prevent the trading of imputation credits affected their economic value. Before the amendment, tax credits were worth up to 50% of face value in large, high-yielding companies, but Subsequently it is difficult to detect any value at all. (C) 2003 Elsevier B.V. All rights reserved.