TITLE

Unmined Gold for Your Clients: Location-Based Credits and Incentives

AUTHOR(S)
Swenson, Charles
PUB. DATE
March 2007
SOURCE
Journal of State Taxation;Mar/Apr2007, Vol. 25 Issue 3, p19
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article discusses the value of state and federal location-based incentives to tax practitioners, their clients, and employers. The author reveals that the location-based tax incentives (LBTI) provide tax practitioners and their clients lower effective tax rate, enhanced profit and cash flow, and improved market share. He added that the LBTI benefits can be vital for businesses, accountants, and tax consultants. In addition, two charts are presented which depicts federal tax zones in the U.S.
ACCESSION #
24679034

 

Related Articles

  • ECONOMETRIC ISSUES IN ESTIMATING THE BEHAVIORAL RESPONSE TO TAXATION: A NONTECHNICAL INTRODUCTION. Triest, Robert K. // National Tax Journal;Dec98, Vol. 51 Issue 4, p761 

    Reliable estimates of how tax incentives affect behavior are an essential input into the formation of tax policy. However, one encounters a number of difficult econometric problems in estimating the magnitude of the behavioral effects. This paper provides a nontechnical introduction to some of...

  • THE IMPACT OF TAX INCENTIVES IN ATTRACTING FOREIGN INVESTMENT IN JORDAN. Jaradat, Mahmoud // Interdisciplinary Journal of Contemporary Research in Business;Oct2012, Vol. 4 Issue 6, p1170 

    In this paper we will use the raw data of Net External Investment ,fixed assets and the tax in jordan, the period will be analyze is from 2000-2010 ,but we will desplay the data from 1972-2010. We will examine the relation between variables according to linear regression equation and the...

  • Bilateral internal debt financing and tax planning of multinational firms. Overesch, Michael; Wamser, Georg // Review of Quantitative Finance & Accounting;Feb2014, Vol. 42 Issue 2, p191 

    This paper examines how taxes affect bilateral internal debt financing among foreign entities of multinational firms. Our data allows us to construct precise bilateral tax-rate differentials between borrowers and lenders of internal debt, which are found to be positively related to internal debt...

  • A RAÅžTIRMA GELÄ°ÅžTÄ°RME FAALÄ°YETLERÄ°NÄ°N TEÅžVÄ°KÄ°NDE AR-GE Ä°NDÄ°RÄ°MÄ° VE AR-GE HARCAMALARININ MUHASEBELEÅžTÄ°RÄ°LMESÄ°. Köse, Tunç; Ferhatoğlua, Emrah // World of Accounting Science;2009, Vol. 11 Issue 3, p79 

    Purpose of this study is to evaluate R&D deduction and accounting practices of R&D expenditures. In the study first of all principals of R&D deduction and scope of expenditures related to R&D deduction have been dealt with. Afterwards, regulations related to accounting practices of R&D...

  • Executive Compensation in Excess of $1 Million: Shareholder Approval and Corporate Waste. Kaderabek, Lisa M.; Quinlan Jr., William J. // Benefits Quarterly;1995 Third Quarter, Vol. 11 Issue 3, p96 

    This article discusses the potential elimination of the business expense tax deduction for annual compensation in excess of a million-dollar to a single executive, the third fundamental change to the executive compensation process. A careful decision making process is needed in considering...

  • Introduction. Devonshire-Ellis, Chris // Asia Briefing;Nov/Dec2013, Issue 6, p2 

    An introduction is presented in which the author discusses various reports within the issue on topics including the different tax rates in 13 Asian countries, on-the-ground tax rates, and tax incentives for the foreign investors and compliance issues.

  • ASSIGNING TAX LOADS TO PROSPECTIVE PROJECTS. McBride, Howard J. // Accounting Review;Apr63, Vol. 38 Issue 2, p363 

    Much progress has been made in recent years in developing a complete working system for computing an accurate and dependable rate of return measure, which is useful in making investment decisions. The framework of this analysis is known as the discounted cash-flow method. It is undoubtedly true...

  • 2010 Tax Relief Act Highlights. Healey III, William J. // Public Record (0744205X);12/28/2010, Vol. 35 Issue 52, p8 

    The article focuses on the highlights of the 2010 Tax Relief Act in the U.S. It says that the bill extends various temporary individual tax incentives that expired in 2009 such as state and local sales tax deduction and classroom expense deduction of teachers. It mentions the individual tax...

  • CORPORATE EFFECTIVE TAX RATES: A STUDY ON MALAYSIAN PUBLIC LISTED COMPANIES. Noor, Rohaya Md; Mastuki, Nor'Azam; Bardai, Barjoyai // Malaysian Accounting Review;2008, Vol. 7 Issue 1, p1 

    This study examines corporate effective tax rates (ETRs) of large Malaysian listed companies during the new tax regime, and further investigates the relationship between corporate ETRs and their attributes. The goal of this study is to compare the effective tax rate effectively experienced by...

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics