Federal expenditure and tax policy--1981 and beyond
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Federal expenditure and tax policy--1981 and beyond proceedings of Tax Foundation"s 33rd National Conference, December 2, 1981. by Tax Foundation. National Conference

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Published by The Foundation in Washington, D.C. (1875 Connecticut Ave., N.W., Washington 20009) .
Written in English



  • United States


  • Fiscal policy -- United States -- Congresses.,
  • Budget -- United States -- Congresses.,
  • Taxation -- United States -- Congresses.

Book details:

LC ClassificationsHJ257.2 .T38 1981
The Physical Object
Paginationvi, 62 p. ;
Number of Pages62
ID Numbers
Open LibraryOL3092239M
LC Control Number82195294

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Federal expenditure policy for economic growth and stability [United States. Congress. Joint Economic Committee.,.] on *FREE* shipping on qualifying offers. Federal expenditure policy for economic growth and stabilityAuthor. United States. Congress. Joint Economic Committee. U.S. tax court and other federal court opinions, and; books by research companies and legal scholars explaining the tax law, such as this book and the tax guides mentioned earlier. Use the IRS website at to get this material. Or, use a search engine like Truth in Government: Beyond the Tax Expenditure Budget Julie Roin* University of Chicago Law School “[T]he Administration believes that the concept of ‘tax expenditure’ is of questionable analytic value.”1 President Bush sparked a minor firestorm within the Beltway by including theseCited by: Treasury classifies as tax expenditures based on an income tax system, such as contributions 6The concept of tax expenditures extends beyond the income tax. Tax expenditures also exist for other types of taxes, such as excise and payroll taxes. 7Pub. L. No. , § 3, 88 Stat. , (J ), codified at 2 U.S.C. § (3).

of federal tax expenditure policy on the states and has argued that ‘‘federal tax expenditures and federal-state tax base conformity jeopardize the values served by federalism.’’. Tax expenditures—special tax credits, deductions, exclusions, exemptions, deferrals, and preferential tax rates—substantially reduce the revenue the government collects from federal income taxes but can help achieve national social and economic goals. However, it is not always easy to determine how successful tax expenditures are in achieving their intended policy goals. Book Review In fact, however, absolutely nothing would have changed. The government would still get the same weapons, the company would have the same incentives and end up in the same economic position, and the net federal budgetary impact would be the same as under the “spending” form of the weapons program. From this we conclude that book-tax differences provide incremental earnings management information beyond that provided by book accruals (Heflin and Kross ). We also rule out tax .

The President yesterday signed into law the CARES Act, a $ trillion relief package aimed at ameliorating some of the effects of the economic. Alcohol and Tobacco Tax and Trade Bureau (TTB) Bureau of Engraving & Printing (BEP) Financial Crimes Enforcement Network (FinCEN) Bureau of the Fiscal Service (FS) Internal Revenue Service (IRS) Office of the Comptroller of the Currency (OCC) U.S. Mint. Office of Inspector General (OIG) Treasury Inspector General for Tax Administration (TIGTA). Federal Tax Policy By Joseph A Joseph A. Pechman’s Federal Tax Policy is a nontechnical book for general readers and students interested in taxation as an instrument of public policy. What are tax expenditures and how are they structured? A. Tax expenditures are special provisions of the tax code such as exclusions, deductions, deferrals, credits, and tax rates that benefit specific activities or groups of taxpayers.