Deferred Compensation Can Go Too Far
- THE EFFECT OF TAXES ON TAXABLE EARNINGS: EVIDENCE FROM THE 2001 AND RELATED U.S. FEDERAL TAX ACTS. Singleton, Perry // National Tax Journal;Jun2011, Vol. 64 Issue 2, p323
This study measures the elasticity of taxable earnings to the marginal tax price, identified by a marriage penalty relief provision contained in the Economic Growth and Tax Relief Reconciliation Act of 2001. The change in joint taxable earnings in response to the provision implies a joint...
- COALITION CALLS FOR INCOME TAX HIKE. // Crain's New York Business;2/21/2005, Vol. 21 Issue 8, p37
The article reports that a coalition of left-leaning organizations last week called for an increase in the state's personal income tax on the wealthiest New Yorkers. The move could generate anywhere from $2 billion to $7.7 billion, according to groups ranging from the labor-backed Fiscal Policy...
- Tax Strategies for Your Director Fees. // Directors & Boards;Fall81, Vol. 6 Issue 2, p38
The article presents questions and answers related to tax strategies in filing income from director fees which include the maximum federal tax rate, double taxation involving state income taxes and social security benefits in relation to director's fees.
- Withholding tax. // Essential Economics;2004, p277
A definition of the economic term "withholding tax" is presented. It refers to the tax that is collected at source and before the taxpayer has seen the income or capital to which the tax applies. This is the part of the income or capital due in tax deducted from the taxpayer. As a result,...
- Fighting for fair telework tax. Kistner, Ton // Network World;6/7/2004, Vol. 21 Issue 23, p41
What began as a tax squabble between the state of New York and neighboring states has threatened to deter telework across the country and compromise key aspects of the national agenda of U.S. President George Bush. At issue are conflicting states rules governing how teleworkers pay personal...
- income tax. // International Dictionary of Finance, 4th Edition;2003, p130
A definition of the term "Income Tax" is presented. It refers to a compulsory transfer of a proportion of employment and investment income to the State. Income for income tax purposes consists of wages, salaries, bonuses from employment, unincorporated business profits, pensions, dividend, rent...
- THE TIMING OF TAXES. Warren Jr., Alvin C. // National Tax Journal;Dec86, Vol. 39 Issue 4, p499
This paper considers the conditions under which the deferral or acceleration of a tax will not affect its present value. Expenditure and wage taxation, estate and gift taxation, dividend taxation, income taxation of deferred compensation, and income taxation of insurance companies are examined...
- Deferred Compensation: An employee Income and Tax Deferral plan That Is As Good As It Sounds. Cauble, George H. // Public Personnel Management;Summer83, Vol. 12 Issue 2, p156
Focuses on the importance of deferred compensation to the employees in the public sector. Percentage of income tax free; Amount of wages considered; Advantage of the deferred compensation to the employees.
- Delayed rewards. Dunbar, Alisa E. // CA Magazine;May98, Vol. 131 Issue 4, p32
Reveals that employees are given the opportunity to increase the income they receive after taxation, through deferred bonus programs. How these programs work; Effect of bonus deferral on the employer.