Bush's Corporate Tax Package A Mixed Bag for Muni Finance
- Cost of Senate Bill Muni Provisions Rise. Barnett, Susanna Duff // Bond Buyer;5/24/2004, Vol. 348 Issue 31890, p4
Focuses on the municipal bond provisions in the U.S. Senate's corporate tax bill. Estimated cost of the provisions; Measures proposed to spur the issuance of industrial development bonds; Proposed repeal of the ten-year rule for single-family revenue bonds.
- IRS Preliminarily Rules Camden County, N.J., Debt Taxable. McConnell, Alison L. // Bond Buyer;3/7/2006, Vol. 355 Issue 32333, p5
The article focuses on the initial findings of the Internal Revenue Services (IRS) on the sale of redevelopment revenue bonds of Camden County Improvement Authority (CCIA) in New Jersey. IRS determined that the 25 million dollars of redevelopment revenue bonds sold in 1999 by the authority is...
- Profit Tax Evasion under Oligopoly with Endogenous Market Structure. Goerke, Laszlo; Runkel, Marco // National Tax Journal;Dec2006, Vol. 59 Issue 4, p851
This note investigates the impact of profit tax evasion on firms' output decisions in a Cournot oligopoly setting in which the market structure is determined endogenously. It is shown that tax evasion intensifies market entry and raises aggregate output, while production of each incumbent firm...
- Public Bonds and Private Profit. // America;7/9/1966, Vol. 115 Issue 2, p26
The author reflects on the use of tax-exempted industrial development bonds for corporate financing. The author argues that manufacturers who use a publicly owned facility have an unfair advantage over competitors who have to finance their plants with their own money or through ordinary credit...
- Old Rules and New Realities: Corporate Tax Policy in a Global Setting. Desai, Mihir A.; Hines Jr., James R. // National Tax Journal;Dec2004, Vol. 57 Issue 4, p937
This paper reassesses the burden of the current U.S. international tax regime and reconsiders well-known welfare bench-marks used to guide international tax reform. Reinventing corporate tax policy requires that international considerations be placed front and center in the debate on how to tax...
- FEDERAL TAX POLICY, IDBs AND THE MARKET FOR STATE AND LOCAL BONDS. Zimmerman, Dennis // National Tax Journal;Sep84, Vol. 37 Issue 3, p411
The article examines the effect of the 1984 tax bills which is under Congressional consideration and the future revenue-raising possibilities for decreasing the deficit on the municipal bond market in the United States. It discusses the debate over the desirability of limiting tax-exempt...
- More interest in interest. Heslin, Edward J. // Business Quarterly;Spring92, Vol. 56 Issue 4, p59
Discusses corporate tax policies on interest deductibility in Canada. How investments by shareholders may lead to non-deductible interests; Deductibility of interest on borrowings for distributions; Impact of the tax policy on competitiveness.
- Partnership Noncompensatory Options and Convertible Instruments: Proposed Treasury Regulations Clarify Tax Treatment. Housey, Paul J.; Santoli, Timothy J. // Corporate Business Taxation Monthly;Aug2003, Vol. 4 Issue 11, p3
Examines proposed regulations that will clarify corporate tax treatment in the U.S. Partnership noncompensatory options; Convertible instruments; Allocations and capital account requirements.
- CHAPTER 4: Corporate Taxation. Mancuso, Anthony // How to Form Your Own California Corporation;Feb2013, p67
The article presents information on laws related to corporate taxation in California.