Citations with the tag: TAXATION -- United States -- States
Results 201 - 250
- TOWARD A FRAMEWORK FOR TAX GAP ESTIMATION AND MICROSIMULATION ANALYSIS OF TAX NONCOMPLIANCE.
Erard, Brian; Chih-Chin Ho // Proceedings of the Annual Conference on Taxation; 2004, p47
The article provides an analysis of the issues surrounding the estimation of the U.S. federal individual income tax reporting gap--the difference between the amount of taxes owed by filers of federal individual income tax returns and the amount actually reported on their returns. It describes...
- CAN AN INCREASE IN THE SALES TAX RATE CAUSE A FOOD EXEMPTION?
Agostini, Claudio // Proceedings of the Annual Conference on Taxation; 2004, p62
The article discusses the policy exempting food from sales taxes in the U.S. This policy is a bad idea on efficiency grounds, the majority of the states in the U.S. has a special tax treatment for food. There are several reasons to think that the food exemptions could have an important effect on...
- GRADING THE SALES TAXES.
Mikesell, John L. // Proceedings of the Annual Conference on Taxation; 2004, p66
The article focuses on several aspects of sales tax in the United States. In the U.S., retail sales tax emerged as an emergency state revenue source during the great depression of the 1930s. Considerable attention has been given recently to simplification of administration to make compliance...
- LOCAL (OPTION) SALES TAX: A DECENTRALIZING POLICY?
Xiaoyi Mu; Rogers, Cynthia L. // Proceedings of the Annual Conference on Taxation; 2004, p72
The article discusses several aspects related to the implementation of the local option sales tax (LOST) in the U.S.--a levy placed on qualifying retail sales occurring within a substate jurisdiction. Following U.S. Census Bureau definitions, the authors in this article consider LOSTs to include...
- TAX AND EXPENDITURE LIMITATIONS AND THE MEDIAN VOTER.
Spry, John A. // Proceedings of the Annual Conference on Taxation; 2004, p88
The article discusses various aspects of tax and expenditure limitations (TEL) of state governments in the U.S. Since the approval of California's Proposition 13 in a 1978 referendum, tax revolts have spread various forms of TEL to many states in the U.S. Understanding the impact of various...
- STATE-LOCAL REVENUE DIVERSIFICATION, STABILITY, AND GROWTH.
Schunk, Donald L.; Porca, Sanela // Proceedings of the Annual Conference on Taxation; 2004, p99
This article investigates the causes of revenue variability across U.S. states by focusing on the effects of economic volatility and revenue source diversification. Preliminary results from the panel vector autoregressions indicate that an upward shock to the degree of state-local revenue...
- FAMILY COMPOSITION AND MARGINAL TAX RATES: AN IDENTIFICATION STRATEGY FOR ESTIMATING INTERTEMPORAL LABOR SUPPLY SUBSTITUTION.
Looney, Adam; Singhal, Monica // Proceedings of the Annual Conference on Taxation; 2004, p129
The article presents an identification strategy for estimating intertemporal labor supply substitution based on family composition and marginal tax rates in the U.S. An important issue in the empirical estimation of the intertemporal elasticity of labor supply is the lack of appropriate...
- Competition Among States and Tax Disparities.
LEVINE, ROBERT A. // Moderate Voice;
The article presents the author's comments on non-uniform tax laws in U.S. states and the competition among states in collecting money from citizens. The author believes that politicians want to recruit new businesses to their states because it improves the states' economies and lowers...
- Are You Overlooking State Taxes?
Gordon, Robert N.; Rosen, Jan M. // On Wall Street; Dec2001, Vol. 11 Issue 12, p69
Discusses state tax issues that could affect investments in the United States. Financing the purchase of Treasury bonds; Purchase of municipal bonds; Selling tax in New Jersey; Organizing as a limited liability company.
- Do state taxation laws need an overhaul?
Gordon, Robert N.; Rosen, Jan M. // American Nurseryman; 5/15/94, Vol. 179 Issue 10, p17
Reports on the issuance of a report by the National Conference of State Legislatures and the National Governors' Association entitled `Financing State Government in the 1990s' about the need to restructure the tax systems in the United States. Need for evaluation of demographic trends affecting...
- In a Bad State.
Murphy, Cait // Fortune; 12/9/2002, Vol. 146 Issue 12, p34
Reports on the problems state economies are having in 2002. Statement that it is the worst fiscal situation since the second World War; Discussion of the increase in spending that occurred in the late 1990s; Mention of numerous factors that contribute to the condition of the U.S. economy;...
- The Last Days of Tax-Free E-Commerce.
Yang, Jia Lynn // Fortune International (Europe); 6/9/2008, Vol. 157 Issue 11, p27
The article reports on a law passed in New York State that will put a sales tax on items purchased at the website Amazon.com. Previously, a state could not charge a sales tax on purchases unless the business had a physical address in the state, but New York, experiencing a weak economy, needed a...
- Mo. Voters To Decide Fate of $380-Million School, Tax Plan.
Harp, Lonnie // Education Week; 10/30/1991, Vol. 11 Issue 9, p1
The article reports on the proposed statewide tax and school referendum to be decided on the 1991 election results in Jefferson City, Missouri. Governor John D. Ashcroft visits a school in Cape Girardeau to explain the virtues of the statewide tax and school-reform question. Leading politicians...
- Taxes, Transfers, and State Economic Differences.
MALKIN, ISRAEL; WILSON, DANIEL J. // FRBSF Economic Letter;
Taxes collected by the U.S. government are paid out through transfers that promote economic equity among states. This system redistributes funds between richer and poorer states over the long run and helps stabilize states hit by temporary economic shocks. Surprisingly, little if any of this...
- A TAXING WORKOUT.
MALKIN, ISRAEL; WILSON, DANIEL J. // State Legislatures; Jun2007, Vol. 33 Issue 6, p15
The article reports on a proposed 5 percent sales tax on health club memberships and other forms of recreation in Maine. Representative Thomas Watson said the purpose of his bill is to help reduce income and property taxes, not discourage working out. The bill would reduce the top state income...
- Medicaid expansions: A boost to Colorado.
Silverstein, Patty // Northern Colorado Business Report; 3/8/2013, Vol. 18 Issue 13, p30A
The author discusses a report on Medicaid expansion and its benefits for Colorado State prepared by Charles Brown Consulting Inc. The report titled "Medicaid Expansion: Examining the Impact on Colorado's Economy," shows that by 2020 more than 22000 new jobs will be created with expansion of...
- Special session tax cut, tax hike wrap-up.
Stephenson, Howard // Enterprise/Salt Lake City; 10/2/2006, Vol. 36 Issue 13, p23
The article focuses on various issues related to taxation in Utah. A bill was passed by the Utah Legislature that will reduce individual income taxes by $78 million per year and another bill that will permit counties to increase their sales taxes by about $110 million per year. One quarter of...
- Dodging Sensitive Property Tax Issues.
Goldstein, Scott // njbiz; 9/25/2006, Vol. 19 Issue 39, p1
The article reports on the proposed establishment of sales and income taxes by municipalities in New Jersey to reduce property tax. The average annual property tax bill in the state is $5,826 per property which is twice the national average. Jim Leonard, legislative lobbyist for the New Jersey...
- States Push Taxpayers to File Online.
Hunter, Kathleen // State News (Council of State Governments); Feb2006, Vol. 49 Issue 2, p13
The article discusses the trend of online filing of state personal income taxes in the U.S. in 2006. It emphasizes the benefits of online income tax filing to taxpayers. The reasons for the creation of the tax filing procedure are cited. It also presents a statement issued by Harley Duncan,...
- Expecting $240M More.
Shields, Yvette // Bond Buyer; 12/21/2005, Vol. 354 Issue 32283, p25
The article reports that Iowa is expected to post a tax revenue surplus of $240 million in fiscal 2007. The total tax revenue is expected to be $5.3 billion. The revision is 4.7% more than the revenue estimated by the state's forecasting council. The major portion of the increase in tax revenue...
- Reggie Bush.
Deitsch, Richard; Bechtel, Mark; Cannella, Stephen // Sports Illustrated; 4/24/2006, Vol. 104 Issue 17, p30
The article presents an interview with Heisman Trophy-winning running back Reggie Bush. Topics discussed include the National Football League draft, what he will wear in the draft, how he expects to be used on a professional team, being a sports celebrity, and learning that Texas has no state...
- PRIMARY SOURCES.
Deitsch, Richard; Bechtel, Mark; Cannella, Stephen // Atlantic Monthly (10727825); May2003, Vol. 291 Issue 4, p46
The article presents news briefs from different research reports concerning politics, society, and technology. A report that provides detailed statistics about tax burdens and tax trends in each U.S. state is given. Another report discussed the different ways Al Qaeda uses the Internet to...
- A Grim Forecast.
Smith, Edward // State Legislatures; Feb2009, Vol. 35 Issue 2, p12
This article explains that rising unemployment, dropping income tax revenue, the ongoing foreclosure debacle and a deep crisis in consumer confidence leave U.S. states facing the worst fiscal crisis in more than 50 years. The double whammy of a drop in sales and income tax revenues means most...
- O'Bannon Wants Taxes To Fix, Protect Schools.
Sandham, Jessica L. // Education Week; 1/23/2002, Vol. 21 Issue 19, p16
Offers a look at Indiana Governor Frank O'Bannon's State of the State Address. Plan to raise taxes on cigarettes and riverboat gambling as the way to end fiscal crisis and protect state funding for schools; Strategy for balancing the budget; Support of the governor's plan from Frank Bush, the...
- Graves Urges No Cuts In Education Spending.
Blair, Julie // Education Week; 1/23/2002, Vol. 21 Issue 19, p16
Offers a look at Kansas Governor Bill Graves' State of the State Address. Discussion of Graves' budget and tax proposals; Raise in funding for education; Increase of financial aid for needy college students; Suggestion that the state increase taxes on cigarettes, gasoline, and vehicle registration.
- Gov. Perry appoints task force to reform property appraisals.
Blair, Julie // Clarendon Enterprise (TX); 8/31/2006, Vol. 17 Issue 37, p5
The article reports on the creation of a Texas Task Force on Appraisal Reform (TFAR). Texas Governor Rick Perry created the TFAR to study and make recommendations on how to address the continuing concerns over the increasing property appraisals in the state. Tom Pauken was appointed chair of the...
- NOTICE OF PUBLIC HEARING on the Donley Appraisal District Budget.
Blair, Julie // Clarendon Enterprise (TX); 8/31/2006, Vol. 17 Issue 37, p5
The article presents information on the public hearing to be held by the Donley Appraisal District Board of Directors at the appraisal district office in Clarendon, Texas on September 11, 2006. The public hearing will be held to discuss the proposed budget for the 2007 fiscal year. The total...
- HOW THE NFL FLEECES TAXPAYERS.
EASTERBROOK, GREGG // Atlantic Monthly (10727825); Oct2013, Vol. 312 Issue 3, p44
The article discusses the financial support the National Football League (NFL) receives from American taxpayers despite its nonprofit status and avoidance of anti-trust regulations, adapted from the book "The King of Sports: Football's Impact on America," by Gregg Easterbrook.
- YOU'RE A WINNER...NOW PAY UP!
BUCHWALD, LINDA // Scholastic Math; 3/24/2014, Vol. 34 Issue 10, p14
The article offers information on taxes on game show prizes in the U.S. Topics discussed include other types of taxes Americans pay such as sales and income taxes and U.S. game shows that charge taxes on winners including "The Price Is Right" and "Jeopardy!." Also presented are math problems...
- Apportionment Apoplexy: Throwback, Throwout, or Just Throw Up Your Hands.
Wilson, Margaret C. // Tax Executive; Jul/Aug2005, Vol. 57 Issue 4, p357
Focuses on issues surrounding the apportionment of corporate taxable income for state tax purposes in the U.S. Factors that led to the use of formulary apportionment by state governments; Constitutional limitations on the apportionment methods; Advice for taxpayers on dealing with a taxing...
- Adjusted Federal Expenditures Per Dollar of Taxes by State Fiscal Years 1992 and 2002.
Wilson, Margaret C. // State Government News; Apr2004, Vol. 47 Issue 4, p13
Presents a chart comparing the expenditures per dollar of taxes incurred by each U.S. state in the fiscal years 1992 and 2002.
- state snapshots.
Wilson, Margaret C. // State News (Council of State Governments); Aug2005, Vol. 48 Issue 7, p13
Ranks U.S. states based on total taxes and total tax per capita in 2004.
- Time for a fiscal reality check.
Brennan, Joseph F. // Fairfield County Business Journal; 4/30/2007, Vol. 46 Issue 18, p38
The author reflects on the proposed state budget and tax packages in Connecticut. He discusses that small businesses and entrepreneurs will be hit and affected by the tax rate increase in the state. Furthermore, Connecticut Business & Industry Association (CBIA) hopes that the administration and...
- The Price of Political Activity.
Hammar, Richard R. // Your Church; Mar/Apr2008, Vol. 54 Issue 2, p12
The article discusses the consequences that the church might encounter for its political activities in the U.S. There is no law that prohibits the church from being involved in politics. However, it could cost the church of its 501(c)(3) status, which no longer exempts the church from federal...
- B-T-S Expects Strong Finish.
Zaczkiewicz, Arthur // WWD: Women's Wear Daily; 8/26/2004, Vol. 188 Issue 43, p8
Reports on the back-to-school (b-t-s) and fall selling season in the U.S. in 2004. Retailers that will benefit from the selling season according to Citigroup Smith Barney analysts; Value of pretax personal income growth in the first half of the year; Clothes expected to be popular among...
- Another 16 tons.
Wrobel, Jeff // Liberty (08941408); Dec2009, Vol. 23 Issue 11, p7
The author discusses his decision to leave California because of the state's new load of taxes and the tendency of California politicians to raise taxes still further. He laments that he could not take his house with him and cites his plan to hold onto it until house prices improve. He also...
- WHEN IT COMES TO PROPERTY TAX RELIEF, KNOWLEDGE IS POWER.
Howard, Jr., S. Hunter // South Carolina Business Journal; Feb2006, Vol. 25 Issue 2, p2
The article focuses on tax reforms in South Carolina. Pain is definitely in store for the uninformed in the current tax reform debate if fiscally questionable proposals are allowed to move forward. Some of the most popularly referenced proposals recommend eliminating home reassessments, cutting...
- VARs APPLAUD CDW's STATE SALES TAX FOR ALL.
Campbell, Scott; Burke, Steven // CRN; 3/14/2005, Issue 1137, p5
Reports on the decision of CDW to charge its U.S. customers with state sales tax starting April 1, 2005. Significance of the move to value-added resellers; Reasons behind the company's decision; Implications of competing on price against CDW for solution providers.
- AN EXAMPLE OF A GOAL PROGRAMMING MODEL TO DETERMINE A TAX POLICY: THE CASE OF THE STATE OF INDIANA.
Abuizam, Raida; Rinke, Dolores // European Journal of Management; 2011, Vol. 11 Issue 3, p33
The purpose of this research paper is to develop an optimization spreadsheet model to assist in determination of a state tax policy. Traditional decision making techniques such as linear programming can only optimize one criterion. A variation of linear programming referred to as goal...
- STATE AND LOCAL TAXATION.
Becourtney, Neil; Rothenburg, Eric; Horowitz, Barry H.; Nest, Nicholas; Goldwasser, Henry; Kaplan, Steven M.; Fielding, John J.; Weinstock, Warren // CPA Journal; Jul2000, Vol. 70 Issue 7, p64
Presents update on state and local taxation in the United States as of July 2000. Filing of Form NYC-203-R claim for refund of New York City nonresident earnings tax withheld for the year 2000; Liability of Irwin Goodfriend for unpaid state and withholding and sales taxes incurred by his client...
- Borrowing for Bostmortem Liquisity Part 1.
Rico, Lisa M. // Probate & Property; Nov/Dec2010, Vol. 24 Issue 6, p50
The article states that the executor must find a way to fund the payment of estate administration expenses and the estate tax if illiquid assets are the prime composition in an estate. It is mentioned that funds need to be borrowed by an estate encountering a lack of cash to pay its estate tax....
- Rising Tide--Will Investment Managers Be Swept Up in State Income Tax Trends?
Bergmann, Gregory A.; Gray, Keith; Boucher, Karen // Journal of Taxation of Investments; Summer2014, Vol. 31 Issue 4, p3
More and more states are looking to increase state income tax revenues by expanding their definition of nexus beyond physical presence to include "economic activity" in the state. In addition, more states are moving from cost of performance to market-based sourcing for receipts from services and...
- Apportionment Issues.
Schadewald, Michael S. // Journal of State Taxation; Jul/Aug2011, Vol. 29 Issue 5, p5
The article discusses the U.S. states that use a market-based rule for service sales sourcing in behalf of the cost of performance rule under the Uniform Division of Income for Tax Purpose Act (UDITPA). It says that every gross receipt from the engineering service is attributable to Georgia. It...
- Tax logjam stalls investments.
Lane, Amy; Snavely, Brent // Crain's Detroit Business; 4/23/2007, Vol. 23 Issue 17, p1
The article reports that uncertainties in the tax policies hinder business enterprises to invest in Michigan. It is reported that the companies are eager to know about their tax obligation after the expiration of Michigan Single Business Tax on December 31, 2007. Many experts think that the plan...
- States use gasoline, cigarettes to fuel revenue.
Lane, Amy; Snavely, Brent // CPA Journal; Feb98, Vol. 68 Issue 2, p66
Reports that smoking and driving seemed to outspace shopping as a state tax target in the Unitd States in the past year, according to CCH Inc. in its annual State Consumer Taxes Survey. Increase in the cost of cigarettes; Approval of the 15 cents federal excise tax as part of the 1997 Taxpayer...
- 1991 State Revenue Growth Rate Slowest in a Decade, Study Finds.
Harp, Lonnie // Education Week; 5/22/1991, Vol. 10 Issue 35, p17
The article reports about a survey of the Center for the Study of the States which shows that during the first three months of 1991, state revenues grew at their slowest rate of increase in well over a decade in the U.S. It has been noted that even though lawmakers in 23 states approved tax...
- NEWS IN BRIEF.
Harp, Lonnie // Education Week; 5/22/1991, Vol. 10 Issue 35, p18
The article presents news briefs related to educational finance in the U.S. The Oregon Supreme Court has ruled unanimously that disparities in the level of school funding in Oregon do not violate the state constitution. The school-finance system, which relies heavily on local property taxes, had...
- Fla. Officials Are Barnstorming State To Whip Up Support for Tax Increase.
Diegmueller, Karen // Education Week; 5/27/1992, Vol. 11 Issue 36, p1
The article reports on a state campaign to increase taxes in Florida. The author informs that because of the unexpected resistance of the Florida legislature, Governor Lawton Chiles and his allies has mobilized a campaign for voter support. Of the proposed 1.35 billion dollar first year tax...
- California Windfall Clouds K-12 Debate.
CAVANAGH, SEAN // Education Week; 5/25/2011, Vol. 30 Issue 32, p15
The article discusses public finance in California which is improving as a result of improvements in the economy and revenue that has been generated through taxes. The proposed budget by California Governor Jerry Brown, who is a Democrat, is discussed in terms of its revenue projections. It has...
- The Briefcase.
CAVANAGH, SEAN // Long Island Business News (7/1993 to 5/2009); 8/1/2008, Vol. 55 Issue 38, p7A
The article offers news briefs related to industries in Long Island, New York. The state Senate has voted to repeal its so-called Amazon Tax. Meanwhile, the Standard & Poor's Corp. has released a list of 13 companies it expects will continue to grow by adding them to its Global Challengers 300...