TY  - BOOK
AU  - Nathanson,Brianne
TI  - Corporate taxes: reform issues and evaluation of federal expenditures 
T2  - Government procedures and operations
SN  - 9781634636599
AV  - HD2753.U6 
U1  - 336.2430973 23
PY  - 2015///]
CY  - New York
PB  - Nova Science Publishers, Inc.
KW  - Corporations
KW  - Taxation
KW  - United States
KW  - Tax expenditures
KW  - Tax administration and procedure
KW  - BUSINESS & ECONOMICS
KW  - Public Finance
KW  - bisacsh
KW  - fast
KW  - Electronic books
N1  - Includes bibliographical references and index; Corporate tax expenditures: information on estimated revenue losses and related federal spending programs -- Corporate tax expenditures: evaluations of tax deferrals and graduated tax rates -- International taxation: study countries that exempt foreign-source income face compliance risks and burdens similar to those in the United States
N2  - Tax expenditures-special exemptions and exclusions, credits, deductions, deferrals, and preferential tax rates claimed by corporations, individuals, or both-support federal policy goals but result in revenue forgone by the federal government. Congress and the administration are reexamining tax expenditures used by corporations as part of corporate tax reform. This book describes trends in the number of corporate tax expenditures and estimated corporate revenue losses since 1986; describes the use of corporate tax expenditures in 2011; and compares the size of corporate tax expenditures to fede
UR  - https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=936939
ER  -