Suchergebnisse

This report discusses the argument for lowering the corporate tax rate that include the traditional concerns about economic distortions arising from the corporate tax and newer concerns arising from the increasingly global nature of the economy.

This report is categorized into five categories: (I) What is Bonus Depreciation?, (II) Historical Development, (III) Effectiveness as a temporary Fiscal Stimulus, (IV) Bonus Depreciation as a Permanent Provision and (V) Bonus Depreciation and Revenues.

This report discusses the tax legislation in 1997 that reduced capital gains taxes on several types of assets, imposing a 20% maximum tax rate on long-term gains, a rate temporarily reduced to 15% for 2003-2008, which was extended for two additional years in 2006.

Recent tax reductions reduce the effective tax rate on capital income in several different ways. Taxes on capital arise from individual taxes on dividends, interest, capital gains, and income from non-corporate businesses. This report contains data on the distribution of income by type and class, shifting the incidence of taxes, the effect of the savings response, and related information.

This report contains descriptions of proposals, magnitude of effects on domestic manufacturing investment, other effects on the allocation of capital, and issues of administration and compliance.

This report gives an overview of Capital Ganis taxes. It also reports its history, how are they taxes, revenue effects, impact, and issues.

This report discusses several temporary provisions affecting the taxation of capital income that were adopted in the 2001-2003 period. These provisions include lower individual tax rates, bonus depreciation, and lower individual income tax rates on dividends and capital gains.

This report presents several different measures of the distribution of the capital gains tax are presented. These measures examine the absolute and relative distribution across income classes, the effects on the distribution of taxes, and the proportion of the population affected by the tax.

This report reviews the issues surrounding the medical devices tax within the framework of basic principles surrounding the choice of commodities to tax under excise taxes. The next section describes the tax and its legislative origins. After that, the report analyzes the arguments for retaining and repealing the tax.

Tax reductions enacted in 2001-2004 reduce the effective tax rate on capital income in several different ways. Taxes on capital arise from individual taxes on dividends, interest, capital gains, and income from non-corporate businesses. This report contains data on the distribution of income by type and class, shifting the incidence of taxes, the effect of the savings response, and related information.