How new tax law aims to stimulate business
Tags: VETERINARY services; TAXATION; TAX & expenditure limitations; PROPERTY tax relief
Related Articles
- Gain Rollover May Apply in the Sale of a Principal Residence. Bottiglieri, William A.; Kroleski, Steven L. // CPA Journal;Jan2006, Vol. 76 Issue 1, p52
The article focuses on tax relief provisions available to taxpayers in the U.S. for the sale or exchange of a principal residence occurring prior to May 7, 1997. The first was the IRC section 121 elective, once-in-a-lifetime exclusion of up to $125,000 in gain for taxpayers who met certain age...
- DESIGNING CIRCUIT BREAKER PROPERTY TAX RELIEF. Bendick Jr., Marc // National Tax Journal;Mar74, Vol. 27 Issue 1, p19
Wisconsin's circuit breaker property tax relief for the elderly has been extended to all low-income adults. It is both a means of property tax relief and a negative income tax. When properly designed, circuit breakers provide considerable anti-poverty effectiveness. Provisions of programs for...
- WHY VOTERS SUPPORT TAX LIMITATIONS: EVIDENCE FROM MASSACHUSETTS' PROPOSITION 2-1/2. Ladd, Helen F.; Wilson, Julie Boatright // National Tax Journal;Jun82, Vol. 35 Issue 2, p121
Like two recent papers in this journal about tax limitation votes in California and Michigan, this paper uses survey data to examine why voters support tax limitations. The study uses data from a large 1980 survey of Massachusetts household heads to measure the importance of several...
- Nevada Lawmakers Propose Amendments to Rein In Taxes. Cohen, Jackie // American Banker;2/24/2006, Vol. 171 Issue 37, Special section p30
This article presents information on two constitutional amendments to be voted on by Nevada voters that could have an effect on state bond issuance. One amendment would limit property taxes and the other would require voter approval for state spending in excess of revenue. School districts will...
- Examining the Social Equity of Trading Sales Taxes for Property Tax Relief. Yeary, Paula; Wood, Curtis // Municipal Finance Journal;Fall2005, Vol. 26 Issue 3, p15
This research seeks to understand the financial impacts of a 1% local option sales tax that funds property tax relief in DeKalb County, Georgia. To develop and test the research proposition that trading sales taxes for property tax relief results in a more regressive tax system, the authors draw...
- Limiting Real-Estate Taxation. // Saturday Evening Post;2/16/1935, Vol. 207 Issue 33, p22
Cogitates on the efforts of the real-estate boards to compel the general adoption of fixed state limitations upon the rate of general-property tax in the U.S. Factors that have pushed many other states to push for similar constitutional amendments; Vulnerability of the real estate business to...
- WHY VOTERS TURN OUT FOR TAX LIMITATION VOTES. Gramlich, Edward M.; Rubinfeld, Daniel L.; Swift, Deborah A. // National Tax Journal;Mar81, Vol. 34 Issue 1, p115
The paper is a sequel to a previous study (NTJ, March 1980) in which we surveyed 2001 Michigan households to see why they voted for or against some tax limitation proposals on the 1978 ballot. Here we use the same survey to explain why voters went to the polls in the first place. We use an...
- Industry backs curbs on tax relief for high earners. Selby, Tom // Money Marketing;10/21/2010, p30
The article focuses on the Treasury proposals to curb tax relief for high earners in Great Britain.
- COMMENTS ON DeCANIO, REID AND BROWNLEE. Hughes, Jonathan // National Tax Journal;Jun79 Supplement, Vol. 32 Issue 2, p75
Focuses on reactions to Proposition 13, the Jarvis-Gann initiative in California. Comparison of Proposition 13 and the Populist Revolt; Shift of the tax burdens; Rise of professional expertise among tax planners.
