Tax Reform Proposals: Hearing Before the Committee on Finance, United States Senate, Ninety-ninth Congress, First Session, Том 26U.S. Government Printing Office, 1985 |
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Стр. 3
... revenue should be paid . And , therefore , it has two purposes - the revenue and the appropriate level . For example , some may say that a 10 - percent rate is too low , and perhaps a 25 - percent rate may be too high , depending on ...
... revenue should be paid . And , therefore , it has two purposes - the revenue and the appropriate level . For example , some may say that a 10 - percent rate is too low , and perhaps a 25 - percent rate may be too high , depending on ...
Стр. 4
... revenue considerations and complexity . I personally do not believe that a minimum tax be used as a means to be a big revenue raiser . It should be used as a fair- ness issue , the credibility to the system , to make sure all taxpayers ...
... revenue considerations and complexity . I personally do not believe that a minimum tax be used as a means to be a big revenue raiser . It should be used as a fair- ness issue , the credibility to the system , to make sure all taxpayers ...
Стр. 9
... revenue - raising mea- sure , but rather as a means to deal with equity and the credibil- ity of our tax system . Since 1969 , the minimum tax has been modified on a number of occasions . In 1976 , Congress again sought tax reform and ...
... revenue - raising mea- sure , but rather as a means to deal with equity and the credibil- ity of our tax system . Since 1969 , the minimum tax has been modified on a number of occasions . In 1976 , Congress again sought tax reform and ...
Стр. 10
... revenue - raising structure , more than just a means to ensure taxpayers pay their fair share of taxes . Congress must determine its desired purpose for the minimum tax , how it may affect various taxpayers ( both individuals and ...
... revenue - raising structure , more than just a means to ensure taxpayers pay their fair share of taxes . Congress must determine its desired purpose for the minimum tax , how it may affect various taxpayers ( both individuals and ...
Стр. 11
... revenue raiser . With this concept , the Code de- fines two different definitions of taxable income and , in effect , two different tax returns , although there may be many common elements between them . The taxpayer computes both taxes ...
... revenue raiser . With this concept , the Code de- fines two different definitions of taxable income and , in effect , two different tax returns , although there may be many common elements between them . The taxpayer computes both taxes ...
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accelerated depreciation alternative minimum tax alternative tax American amortization amount applicable ARTHUR ANDERSEN Bob Packwood capital construction fund CCF program Chairman Committee on Finance companies CONGRESS THE LIBRARY corporate AMT corporate minimum tax corporate tax costs Crowley Maritime Corporation current law deduction deferral DONOHUE economic income effect exemption Exxon fleet foreign Gutman incentives included Not included individuals and corporations interest expense investment tax credit ITC carryover Jones Act LIBRARY OF CONGRES LIBRARY OF CONGRESS losses militarily military million dwt minimum tax base minimum tax proposals MOYNIHAN national security October 9 offset operations Overseas passenger vessels percent preference equal preference items Price Waterhouse problem Professor GRAETZ Prudhoe Bay reduced regular income tax regular tax repeal requirements revenue sealift Senator LONG shipbuilding ships shipyards tankers tax liability tax preferences tax rate tax reform tax system taxable income taxpayers Total trade Treasury U.S. flag U.S. maritime U.S. merchant marine
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Стр. 98 - ... capable of serving as a naval and military auxiliary in time of war or national emergency, (c) owned and operated under the United States flag by citizens of the United States insofar as may be practicable, and (d) composed of the best-equipped, safest, and most suitable types of vessels, constructed in the United States and manned with a trained and efficient citizen personnel. It is hereby declared to be the policy of the United States to foster the development and encourage the maintenance...
Стр. 141 - ... fisheries operators enter into binding contracts with the government which allow them to defer income tax on certain funds to be used for an approved shipbuilding program. The Treasury recoups the deferred tax through reduced depreciation because the tax basis of vessels purchased with CCF funds is reduced to compensate for the tax deferral. Congress enacted the CCF program in its current form in 1970 to revitalize the US maritime and fisheries industries in several important respects: (1) by...
Стр. 26 - Income, Employment and Public Policy: Essays in Honor of AH Hanson, LA Metzler, ED Domar, et al. (eds.). New York: WW Norton. English, Morley D., and Satya Poddar (1995). "Taxation of Financial Services under a VAT: Applying the Cash-Flow Approach." October. Manuscript. Graetz, Michael J. (1983). "The 1982 Minimum Tax Amendments as a First Step in the Transition to a 'Flat Rate
Стр. 26 - Members of the Committee: It is a great pleasure to appear before you today to discuss the subject of health care reform.
Стр. 190 - II" prepared for the United States Navy Department and United States Maritime Commission by the Graduate School of business Administration at Harvard University, June 1945, echoes the same theme: "The contributions of domestic shipping to national security have often been overlooked by those who think in terms of foreign trade. Actually, in both World Wars domestic shipping has furnished more ships than those employed in foreign trade. All the coastwise and intercoastal ships of over 2,000 DWT's...
Стр. 297 - ... decreasing private-sector assets which will then have to be maintained by the taxpayer. As a result of the worldwide shipping depression, foreign-flag promotional policies, and ill-advised cutbacks in US maritime promotional policies, the US-flag merchant marine has been in precipitous decline. In a response to that decline the US Navy created the Ready Reserve Force (RRF), a fleet of merchant vessels purchased, repaired and maintained in layup at government expense. When the RRF was established,...
Стр. 229 - ... not the Treasury Department. Sincerely, GEORGE J. RYAN, President. FEDERATION OF AMERICAN CONTROLLED SHIPPING, New York, NY, August 20, 1985. Hon. MARIO BIAGGI, Chairman, Subcommittee on Merchant Marine, Committee on Merchant Marine and Fisheries, US House of House of Representatives, Washington, DC. DEAR MR. CHAIRMAN. I was in Europe at the time of your Subcommittee's hearing on July 11, 1985, which heard testimony on both the impact of the Treasury Department's proposed tax revisions on the...
Стр. 98 - A Report prepared for the United States Navy Department and the United States Maritime Commission by the Graduate School of Business Administration, Harvard University, June, 1945, printed for the use of the Committee on the Merchant Marine and Fisheries, Document No.
Стр. 49 - The committee has amended the present minimum tax provisions applying to individuals with one overriding objective: no taxpayer with substantial economic income should be able to avoid all tax liability by using exclusions, deductions and credits.
Стр. 190 - ... from past wars that no ships or shipyards will be required. The fact remains that a prudent government charged with the responsibility of guarding national security dare not take the risk of assuming now that such a condition will develop by the time it may again be called upon to defend the country in war or pursue its foreign objectives. American ships carried 80 percent of all the...