Minnesota to borrow $400 million more; swap canceled
- Tax Policy: GAO-08-364. // GAO Reports;3/17/2008, p1
The outstanding amount of state and local government tax-exempt bonds has increased over the years. Congress is interested in whether the bonds are used for appropriate purposes since the federal government forgoes billions in tax revenues annually by excluding the bonds' interest from...
- DISCUSSION OF the Impact of State Taxation on the Investment Portfolio of Banks. Calegari, Michael J. // Journal of the American Taxation Association;1998 Supplement, Vol. 20 Issue 2, p15
The classic example of a clientele-based arbitrage strategy involves purchasing tax-exempt bonds with a loan that gives rise to tax-deductible interest in the absence of tax rule restrictions, taxpayers can eliminate theft explicit tax liabilities by investing the debt proceeds in tax-exempt...
- Do Taxes and Bonds Finance Government Spending? Bell, Stephanie // Journal of Economic Issues (Association for Evolutionary Economi;Sep2000, Vol. 34 Issue 3, p603
This article presents information on the impacts of various ways of financing government deficits and about the relative impact of monetary and fiscal policy. It is opined that taxes are not capable of financing government spending when they are paid using high-powered money i.e., by cash or...
- CORPORATE DEBT COUPON RATE STRATEGIES. Racette, George A.; Lewellen, Wilbur G. // National Tax Journal;Jun76, Vol. 29 Issue 2, p165
Opportunities for corporations to benefit their shareholders by issuing bonds at prices other than par value are examined. Tax considerations are seen to indicate that discount bonds offer systematic share-price-enhancing possibilities, as a conscious debt management strategy. Those benefits are...
- 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...
- Midwest Voters Face Many Questions. DEVITT, CAITLIN; SHIELDS, YVETTE // Bond Buyer;10/31/2012, Vol. 382 Issue 33806, p1
The article informs that the voters of Michigan had to face state's most crowded ballot in October 2012. It mentions that they had come across with several ballots including slew of tax, spending and bond referendums. It also informs that they will focus on the high-profile proposals which are...
- Nexus Issues for Pass-Through Entities. Michaelson, John O. // Journal of State Taxation;Spring2001, Vol. 19 Issue 4, p54
Analyzes the legislation relevant for nexus issues and pass-through entities in taxation cases. Due process clause that prohibits a state from imposing its laws; Authorization for Congress to regulate, control and prohibit state activities under the Commerce clause.
- Tax Reform Impacts on Agricultural Production and Investment Decisions. Hanson, Gregory D.; Bertelsen, Diane R. // American Journal of Agricultural Economics;Dec87, Vol. 69 Issue 5, p1013
Discusses the tax reform impacts on agricultural production and investment decisions in the U.S. Key provisions of the Tax Reform Act of 1986; Changes in tax policy; Tax effects on input costs.
- Taxation. // Belize Country Review;2001/2002, p56
Provides information on taxation in Belize. Corporate income tax rate; Withholding tax rate for non-resident corporations; Provisions of the Fiscal Incentives Act; Tax incentives for the country's main export processing zones.