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37 results on '"tax expenditures"'

2. Tax subsidies for R and D in Canadian provinces

Author

McKenzie, Kenneth

Subjects
Industrial research -- Taxation, Industrial research -- Canada, Tax expenditures, Provincial finance (Canada), Research and development, Economics, Government
Published
2005

3. Tax subsidies for employer-sponsored health insurance: updated microsimulation estimates and sensitivity to alternative incidence assumptions

Author

Miller, G. Edward and Selden, Thomas M.

Subjects
United States. Internal Revenue Service -- Tax policy, Tax expenditures, Health insurance -- Taxation, Business, Health care industry
Abstract

Objective. To estimate 2012 tax expenditures for employer-sponsored insurance (ESI) in the United States and to explore the sensitivity of estimates to assumptions regarding the incidence of employer premium contributions. Data Sources. Nationally representative Medical Expenditure Panel Survey data from the 2005-2007 Household Component (MEPS-HC) and the 2009-2010 Insurance Component (MEPS IC). Study Design. We use MEPS HC workers to construct synthetic workforces for MEPS IC establishments, applying the workers' marginal tax rates to the establishments' insurance premiums to compute the tax subsidy, in aggregate and by establishment characteristics. Simulation enables us to examine the sensitivity of ESI tax subsidy estimates to a range of scenarios for the within-firm incidence of employer premium contributions when workers have heterogeneous health risks and make heterogeneous plan choices. Principal Findings. We simulate the total ESI tax subsidy for all active, civilian U.S. workers to be $257.4 billion in 2012. In the private sector, the subsidy disproportionately flows to workers in large establishments and establishments with predominantly high wage or full-time workforces. The estimates are remarkably robust to alternative incidence assumptions. Conclusions. The aggregate value of the ESI tax subsidy and its distribution across firms can be reliably estimated using simplified incidence assumptions. Key Words. Microsimulation, health insurance, tax subsidy, For many readers the term 'microsimulation' may connote the use of data on persons (or establishments) to evaluate the possible consequences of a new or proposed policy. Such a definition, [...]

Published
2013
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4. Greater Bay Area Subsidies To Boost Overseas Talent Acquisition

Subjects
China -- Tax policy, Tax law, Tax expenditures, Personal finance, Tax incentives, Taxation, Income tax, Tax law, Business, international
Abstract

Over the next five years, subsidies will be granted to overseas high-end and urgently-needed talents working in the Greater Bay Area. China Briefing explains the current tax situation and incentives [...]

Published
2019

5. Where tax dollars go to die

Author

Martin, Don

Subjects
Public buildings -- Buildings and facilities, Tax expenditures, Ottawa, Ontario -- Economic policy
Published
2003

6. How subsidies killed local autonomy

Author

Yutaka, Harada

Subjects
Japan -- Economic aspects, Expenditures, Public -- Management, Tax expenditures, Company business management, Regional focus/area studies
Abstract

Japan's tax and finance system designed by Carl Shoup, is the main culprit for the loss of independence at local level and lowered efficiency of government spending. The effects of the tax and finance system in relation to local autonomy are discussed.

Published
2002

9. Medicare Prescription Drug Coverage -- Minnesota to Tax Federal Plan Subsidies

Author

Moskowitz, Daniel B.

Subjects
Health insurance industry -- Taxation, Retirees -- Health aspects, Retirees -- Economic aspects, Drugs -- Prescribing, Pharmaceutical policy, Medicare, Prescription drug plans, Economic policy, Tax expenditures, Health
Abstract

Minnesota companies and unions that opt to continue providing prescription drug coverage for retirees, and to accept a payment from the federal government for doing so, will find that the [...]

Published
2005

11. Labor shortage No.3 small-business problem

Subjects
Employee recruitment -- Human resource management, Workers -- Compensation and benefits, Tax expenditures, Social security -- Taxation, Small business -- Management, Business, Business, regional, National Federation of Independent Business -- Surveys
Abstract

Locating qualified employees jumped from No. 11 in 1996 to No.3 in this year's National Federation of Independent Business survey of problems facing small businesses. The cost of health insurance [...]

Published
2000

13. The scope of deductions under Section 212.

Author

Lang, Michael B.

Subjects
Real property -- Taxation, Tax expenditures, Expense deductions -- Analysis, Tax deductions, Internal Revenue Code (I.R.C. 212)
Published
1983

14. Standing to challenge unlawful tax expenditures.

Author

Evans, J.M.

Subjects
Judicial review of administrative acts -- Analysis, Jurisdiction -- Analysis, Standing (Law) -- Analysis, Tax expenditures, Canada. Revenue Agency
Published
1981

17. Romney, Giuliani Quarrel on Taxes

Author

Sidoti, Liz

Subjects
United States -- Tax policy, Tax expenditures, Campaign debates, General interest, News, opinion and commentary
Published
2007

18. City offers aid for CME; Public funds on tap as merged exchange plans to cut 410 jobs

Author

Saphir, Ann

Subjects
Chicago Mercantile Exchange Inc. -- Mergers, acquisitions and divestments, Chicago Mercantile Exchange Inc. -- Taxation, Chicago Mercantile Exchange Inc. -- Human resource management, Board of Trade of the City of Chicago Inc. -- Mergers, acquisitions and divestments, Board of Trade of the City of Chicago Inc. -- Taxation, Board of Trade of the City of Chicago Inc. -- Human resource management, Commodities industry -- Taxation, Commodities industry -- Human resource management, Commodities industry -- Mergers, acquisitions and divestments, Layoffs, Tax expenditures, Layoff, Company acquisition/merger, Company personnel management, Business, Business, regional
Abstract

City officials are offering the newly joined Chicago Mercantile Exchange and Chicago Board of Trade a potentially handsome wedding gift from taxpayers: millions of dollars in government subsidies, even as [...]

Published
2007

19. Pompeii's studio can survive a disaster: Germany's Constantin relies on foreign presales and tax subsidies to buffer a $100 million U.S. flop

Author

Roxborough, Scott

Subjects
Constantin Film -- Investments, Motion picture industry -- Finance -- Taxation, Tax expenditures, Video production companies -- Investments, Company financing, Company investment, Arts and entertainment industries, Business, Business, international
Abstract

POMPEII, PAUL W.S. Anderson's big-budget disaster movie, is the latest costly production fully financed by Germany's Constantin Film to flop at the U.S. box office. The $100 million epic, starring [...]

Published
2014

20. Albany Leadership Puts Taxes Into Pet Projects and Private Clubs

Author

Cooper, Michael

Subjects
Expenditures, Public, Tax expenditures, New York -- Taxation
Abstract

The taxpayers of New York State, it turns out, subsidize private hunting clubs. The state allocated $50,000 to repair the leaky roof of one such club near Albany, in the […]

Published
2006

23. Tax expenditures: how to identify them; how to control them.

Author

McDaniel, Paul R. and Surrey, Stanley S.

Subjects
Investment tax credit -- Analysis, Government spending policy -- Evaluation, Tax expenditures, Depreciation -- Analysis, Corporations -- Taxation, Leases -- Taxation
Published
1982

24. A Misdirected College Tax Credit

Subjects
Tax credits, Tax expenditures, United States -- Tax policy
Abstract

President Clinton's plan to provide tax subsidies to cover college tuition was a bad idea when he proposed it five years ago. It was still a bad idea when he […]

Published
2000

27. Health and disability tax break proposals

Subjects
Tax expenditures, Workers -- Compensation and benefits, Health insurance -- Taxation, Business, Human resources and labor relations, Law
Abstract

As we go to press, U.S. House and Senate lawmakers appear to be deadlocked on an economic stimulus package. However, as part of his budget proposal to Congress, President Bush [...]

Published
2002

29. 'Shock and awe' tax policy.

Author

Steinberg, Robert A.

Subjects
Tax policy, Recognition of gain or loss (Taxation), Tax expenditures
Published
2010

33. A lure for talented employees

Author

Larson, Gary B.

Subjects
Employee ownership -- Taxation, Income tax, Tax expenditures, Employee benefits -- Taxation, Business, Insurance, Tax Equity and Fiscal Responsibility Act of 1982
Published
1982

35. Keeping lid on tax breaks can erase deficit, panel told

Author

Shuit, Douglas

Subjects
California. State Assembly. Committee on Ways and Means -- Investigations, revenue -- California, income tax -- California, Tax expenditures, Public finance -- California
Published
1983

36. Housing policy: divergent forces say change is needed.

Author

Fulton, William

Subjects
Rent control -- Analysis, Tax expenditures, Construction industry -- Analysis, Housing policy -- Analysis, United States. President's Commission on Housing -- Reports
Published
1982

37. Firms fishing to keep tax preferences

Author

Lamot, Denise

Subjects
United States. Congress -- Economic policy, Corporations -- Political activity, Tax expenditures, Business, Business, general
Published
1982

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