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| business and occupation tax: ... Selling at Retail Victor H. Pelz, 1926 |
| business and occupation tax: The Great American Jobs Scam Greg LeRoy, 2005-07-21 For the past 20 years, corporations have been receiving huge tax breaks and subsidies in the name of jobs, jobs, jobs. But, as Greg LeRoy demonstrates in this important new book, it's become a costly scam. Playing states and communities off against each other in a bidding war for jobs, corporations reduce their taxes to next-to-nothing and win subsidy packages that routinely exceed $100,000 per job. But the subsidies come with few strings attached. So companies feel free to provide fewer jobs, or none at all, or even outsource and lay people off. They are also free to pay poverty wages without health care or other benefits. All too often, communities lose twice. They lose jobs--or gain jobs so low-paying they do nothing to help the community--and lose revenue due to the huge corporate tax breaks. That means fewer resources for maintaining schools, public services, and infrastructure. In the end, the local governments that were hoping for economic revitalization are actually worse off. They're forced to raise taxes on struggling small businesses and working families, or reduce services, or both. Greg LeRoy uses up-to-the-minute examples, naming names--including Wal-Mart, Raytheon, Fidelity, Bank of America, Dell, and Boeing--to reveal how the process works. He shows how carefully corporations orchestrate the bidding wars between states and communities. He exposes shadowy site location consultants who play both sides against the middle, and he dissects government and corporate mumbo-jumbo with plain talk. The book concludes by offering common-sense reforms that will give taxpayers powerful new tools to deter future abuses and redirect taxpayer investments in ways that will really pay off. |
| business and occupation tax: Self-employment Tax , 1988 |
| business and occupation tax: Rethinking Property Tax Incentives for Business Daphne A. Kenyon, Adam H. Langley, Bethany P. Paquin, 2012 The use of property tax incentives for business by local governments throughout the United States has escalated over the last 50 years. While there is little evidence that these tax incentives are an effective instrument to promote economic development, they cost state and local governments $5 to $10 billion each year in forgone revenue. Three major obstacles can impede the success of property tax incentives as an economic development tool. First, incentives are unlikely to have a significant impact on a firm's profitability since property taxes are a small part of the total costs for most businesses--averaging much less than 1 percent of total costs for the U.S. manufacturing sector. Second, tax breaks are sometimes given to businesses that would have chosen the same location even without the incentives. When this happens, property tax incentives merely deplete the tax base without promoting economic development. Third, widespread use of incentives within a metropolitan area reduces their effectiveness, because when firms can obtain similar tax breaks in most jurisdictions, incentives are less likely to affect business location decisions. This report reviews five types of property tax incentives and examines their characteristics, costs, and effectiveness: property tax abatement programs; tax increment finance; enterprise zones; firm-specific property tax incentives; and property tax exemptions in connection with issuance of industrial development bonds. Alternatives to tax incentives should be considered by policy makers, such as customized job training, labor market intermediaries, and business support services. State and local governments also can pursue a policy of broad-based taxes with low tax rates or adopt split-rate property taxation with lower taxes on buildings than land.State policy makers are in a good position to increase the effectiveness of property tax incentives since they control how local governments use them. For example, states can restrict the use of incentives to certain geographic areas or certain types of facilities; publish information on the use of property tax incentives; conduct studies on their effectiveness; and reduce destructive local tax competition by not reimbursing local governments for revenue they forgo when they award property tax incentives.Local government officials can make wiser use of property tax incentives for business and avoid such incentives when their costs exceed their benefits. Localities should set clear criteria for the types of projects eligible for incentives; limit tax breaks to mobile facilities that export goods or services out of the region; involve tax administrators and other stakeholders in decisions to grant incentives; cooperate on economic development with other jurisdictions in the area; and be clear from the outset that not all businesses that ask for an incentive will receive one.Despite a generally poor record in promoting economic development, property tax incentives continue to be used. The goal is laudable: attracting new businesses to a jurisdiction can increase income or employment, expand the tax base, and revitalize distressed urban areas. In a best case scenario, attracting a large facility can increase worker productivity and draw related firms to the area, creating a positive feedback loop. This report offers recommendations to improve the odds of achieving these economic development goals. |
| business and occupation tax: 2017 State Business Tax Climate Index Jared Walczak, Scott Drenkard, Joseph Henchman, 2017-09-28 The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures. |
| business and occupation tax: Tribal Business Structure Handbook Karen J. Atkinson, Kathleen M. Nilles, 2009 A comprehensive resource on the formation of tribal business entities. Hailed in Indian Country Today as offering one-stop knowledge on business structuring, the Handbook reviews each type of tribal business entity from the perspective of sovereign immunity and legal liability, corporate formation and governance, federal tax consequences and eligibility for special financing. Covers governmental entities and common forms of business structures. |
| business and occupation tax: 2018 State Business Tax Climate Index Jared Walczak, Scott Drenkard, Joseph Henchman, 2017-10-17 The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures. |
| business and occupation tax: How to Start a Business in Oregon Entrepreneur Press, 2003 This series covers the federal, state, and local regulations imposed on small businesses, with concise, friendly and up-to-the-minute advice on each critical step of starting your own business. |
| business and occupation tax: U.S. Tax Guide for Aliens , 1998 |
| business and occupation tax: Sales and Use Tax Information , 2014 |
| business and occupation tax: A Move Toward Equity Les Alan Schneider, Robert E. Sellers, 1994 |
| business and occupation tax: How to Start a Business in Arkansas Entrepreneur Press, 2004 How to Start a Business in Arkansasis your roadmap to avoid planning, legal and financial pitfalls and direct you through the bureaucratic red tape that often entangles fledgling entrepreneurs. This all-in-one resource goes a step beyond other business how-to books to give you a jump-start on planning for your business and provides you with: Quick reference to the most current mailing and Internet addresses and telephone numbers for federal, state, local and private agencies that will help get your business up and running. State population statistics, income and consumption rates, major industry trends and overall business incentives to give you a better picture of doing business in Arkansas. Checklists, sample forms and a complete sample business plan to assist you with numerous startup details. State-specific information on issues like choosing a legal form, selecting a business name, obtaining licenses and permits, registering to pay for taxes and knowing your employer responsibilities. Federal and state options for financing your new venture. |
| business and occupation tax: Investing in Kids Timothy J. Bartik, 2011 This book presents arguments for the following propositions: Local economic development strategies in the United States should include extensive investments in high quality early childhood programs, such as prekindergarten (pre K) education, child care, and parenting assistance. Economic development policies should also include reforms in business tax incentives. But economic development benefitsChigher earnings per capita in the local communityCcan be better achieved if business incentives are complemented by early childhood programs. Economic development benefits can play an important role in motivating a grassroots movement for investing in our kids. |
| business and occupation tax: Targeted Jobs Tax Credit , 1980 |
| business and occupation tax: Tax Law Design and Drafting, Volume 1 Mr.Victor Thuronyi, 1996-08-23 Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax. |
| business and occupation tax: Medical and Dental Expenses , 1990 |
| business and occupation tax: Tax Withholding and Estimated Tax , 1993 |
| business and occupation tax: Handy Reference Guide to the Fair Labor Standards Act (Federal Wage-hour Law) ... United States. Wage and Hour and Public Contracts Divisions, 1963 |
| business and occupation tax: Occupations Code Texas, 1999 |
| business and occupation tax: The Health Effects of Cannabis and Cannabinoids National Academies of Sciences, Engineering, and Medicine, Health and Medicine Division, Board on Population Health and Public Health Practice, Committee on the Health Effects of Marijuana: An Evidence Review and Research Agenda, 2017-03-31 Significant changes have taken place in the policy landscape surrounding cannabis legalization, production, and use. During the past 20 years, 25 states and the District of Columbia have legalized cannabis and/or cannabidiol (a component of cannabis) for medical conditions or retail sales at the state level and 4 states have legalized both the medical and recreational use of cannabis. These landmark changes in policy have impacted cannabis use patterns and perceived levels of risk. However, despite this changing landscape, evidence regarding the short- and long-term health effects of cannabis use remains elusive. While a myriad of studies have examined cannabis use in all its various forms, often these research conclusions are not appropriately synthesized, translated for, or communicated to policy makers, health care providers, state health officials, or other stakeholders who have been charged with influencing and enacting policies, procedures, and laws related to cannabis use. Unlike other controlled substances such as alcohol or tobacco, no accepted standards for safe use or appropriate dose are available to help guide individuals as they make choices regarding the issues of if, when, where, and how to use cannabis safely and, in regard to therapeutic uses, effectively. Shifting public sentiment, conflicting and impeded scientific research, and legislative battles have fueled the debate about what, if any, harms or benefits can be attributed to the use of cannabis or its derivatives, and this lack of aggregated knowledge has broad public health implications. The Health Effects of Cannabis and Cannabinoids provides a comprehensive review of scientific evidence related to the health effects and potential therapeutic benefits of cannabis. This report provides a research agendaâ€outlining gaps in current knowledge and opportunities for providing additional insight into these issuesâ€that summarizes and prioritizes pressing research needs. |
| business and occupation tax: Equity and Economic Impact of Business Taxes Robert P. Strauss, 1984 |
| business and occupation tax: (Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021) Internal Revenue Service, 2021-03-04 Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021) |
| business and occupation tax: OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Branch Mismatch Arrangements, Action 2 Inclusive Framework on BEPS OECD, 2017-07-27 This 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of these structures into line with the treatment of hybrid mismatch arrangements as set out in the 2015 Report on Neutralising the Effects of Hybrids Mismatch Arrangements (Action 2 Report). |
| business and occupation tax: How to Start a Business in Tennessee Entrepreneur Press, 2003-09-25 This series covers the federal, state, and local regulations imposed on small businesses, with concise, friendly and up-to-the-minute advice on each critical step of starting your own business. |
| business and occupation tax: Making Sense of Incentives Timothy J. Bartik, 2019-10-15 Bartik provides a clear and concise overview of how state and local governments employ economic development incentives in order to lure companies to set up shop—and provide new jobs—in needy local labor markets. He shows that many such incentive offers are wasteful and he provides guidance, based on decades of research, on how to improve these programs. |
| business and occupation tax: How to Start a Business in Colorado Entrepreneur Press, 2007-07-09 SmartStart Your Business Today! How to Start a Business in Colorado is your road map to avoiding operational, legal and financial pitfalls and breaking through the bureaucratic red tape that often entangles new entrepreneurs. This all-in-one resource goes a step beyond other business how-to books to give you a jump-start on planning for your business. It provides you with: Valuable state-specific sample forms and letters on CD-ROM Mailing addresses, telephone numbers and websites for the federal, state, local and private agencies that will help get your business up and running State population statistics, income and consumption rates, major industry trends and overall business incentives to give you a better picture of doing business in Colorado Checklists, sample forms and a complete sample business plan to assist you with numerous startup details State-specific information on issues like choosing a legal form, selecting a business name, obtaining licenses and permits, registering to pay taxes and knowing your employer responsibilities Federal and state options for financing your new venture Resources, cost information, statistics and regulations have all been updated. That, plus a new easier-to-use layout putting all the state-specific information in one block of chapters, make this your must-have guide to getting your business off the ground. |
| business and occupation tax: The State Small Business Credit Initiative (SSBCI) Marcus Powell, 2013 The SSBCI provides funding to states, territories, and eligible municipalities to expand existing or to create new state small business investment programs, including state capital access programs, collateral support programs, loan participation programs, loan guarantee programs, and venture capital programs. This book examines the SSBCI and its implementation, including Treasury's response to initial program audits conducted by the U.S. Government Accountability Office and Treasury's Office of Inspector General. These audits suggested that SSBCI participants were generally complying with the statute's requirements, but that some compliance problems existed, in that, the Treasury's oversight of the program could be improved; and performance measures were needed to assess the program's efficacy. |
| business and occupation tax: Compilation of Certain Excise Taxes, with Annotations Washington (State), 1959 |
| business and occupation tax: Career Guide to Industries , 2006 |
| business and occupation tax: United States Code United States, 2001 |
| business and occupation tax: Woke, Inc Vivek Ramaswamy, 2023-08-15 In this instant New York Times bestseller, a young and successful entrepreneur makes the case that politics has no place in business, and sets out a new vision for the future of American capitalism. There's a new invisible force at work in our economic and cultural lives. It affects every advertisement we see and every product we buy, from our morning coffee to a new pair of shoes. Stakeholder capitalism makes rosy promises of a better, more diverse, environmentally friendly world, but in reality this ideology championed by America's business and political leaders robs us of our money, our voice, and our identity. Vivek Ramaswamy is a traitor to his class. He's founded multibillion-dollar enterprises, led a biotech company as CEO, he became a hedge fund partner in his 20s, trained as a scientist at Harvard and a lawyer at Yale, and grew up the child of immigrants in a small town in Ohio. Now he takes us behind the scenes into corporate boardrooms and five-star conferences, into Ivy League classrooms and secretive nonprofits, to reveal the defining scam of our century. The modern woke-industrial complex divides us as a people. By mixing morality with consumerism, America's elites prey on our innermost insecurities about who we really are. They sell us cheap social causes and skin-deep identities to satisfy our hunger for a cause and our search for meaning, at a moment when we as Americans lack both. This book not only rips back the curtain on the new corporatist agenda, it offers a better way forward. America's elites may want to sort us into demographic boxes, but we don't have to stay there. Woke, Inc. begins as a critique of stakeholder capitalism and ends with an exploration of what it means to be an American in 2021--a journey that begins with cynicism and ends with hope. |
| business and occupation tax: Business and Commerce Code Texas, 1968 |
| business and occupation tax: How To Start A Business in Washington Entrepreneur Press, 2007-03-20 SmartStart Your Business Today! How to Start a Business in Washington is your road map to avoiding operational, legal and financial pitfalls and breaking through the bureaucratic red tape that often entangles new entrepreneurs. This all-in-one resource goes a step beyond other business how-to books to give you a jump-start on planning for your business. It provides you with: Valuable state-specific sample forms and letters on CD-ROM Mailing addresses, telephone numbers and websites for the federal, state, local and private agencies that will help get your business up and running State population statistics, income and consumption rates, major industry trends and overall business incentives to give you a better picture of doing business in Washington Checklists, sample forms and a complete sample business plan to assist you with numerous startup details State-specific information on issues like choosing a legal form, selecting a business name, obtaining licenses and permits, registering to pay taxes and knowing your employer responsibilities Federal and state options for financing your new venture Resources, cost information, statistics and regulations have all been updated. That, plus a new easier-to-use layout putting all the state-specific information in one block of chapters, make this your must-have guide to getting your business off the ground. |
| business and occupation tax: A Guide to Starting a Business in Minnesota Charles A. Schaffer, Madeline Harris, 1983 |
| business and occupation tax: Rules on the Income Tax Act of the Kingdom of Bhutan, 2001 Bhutan, 2005 |
| business and occupation tax: 2016 State Business Tax Climate Index Jared Walczak, Scott Drenkard, Joseph Henchman, 2015-11-17 The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a road-map to improving these structures. |
| business and occupation tax: Alwd Citation Manual Darby Dickerson, 2010-06-01 ALWD Citation Manual: A Professional System of Citation, now in its Fourth Edition, upholds a single and consistent system of citation for all forms of legal writing. Clearly and attractively presented in an easy-to-use format, edited by Darby Dickerson, a leading authority on American legal citation, the ALWD Citation Manual is simply an outstanding teaching tool. Endorsed by the Association of Legal Writing Directors, (ALWD), a nationwide society of legal writing program directors, the ALWD Citation Manual: A Professional System of Citation, features a single, consistent, logical system of citation that can be used for any type of legal document complete coverage of the citation rules that includes: - basic citation - citation for primary and secondary sources - citation of electronic sources - how to incorporate citations into documents - how to quote material and edit quotes properly - court-specific citation formats, commonly used abbreviations, and a sample legal memorandum with proper citation in the Appendices two-color page design that flags key points and highlights examples Fast Formatsquick guides for double-checking citations and Sidebars with facts and tips for avoiding common problems diagrams and charts that illustrate citation style at a glance The Fourth Edition provides facsimiles of research sources that a first-year law student would use, annotated with the elements in each citation and a sample citation for each flexible citation options for (1) the United States as a party to a suit and (2) using contractions in abbreviations new rules addressing citation of interdisciplinary sources (e.g., plays, concerts, operas) and new technology (e.g., Twitter, e-readers, YouTube video) updated examples throughout the text expanded list of law reviews in Appendix 5 Indispensable by design, the ALWD Citation Manual: A Professional System of Citation, Fourth Edition, keeps on getting better |
| business and occupation tax: How to Become Self-Employed in Seattle Jennifer MacLeod, 2016-09-15 |
| business and occupation tax: Start a Business in Washington The Staff of Entrepreneur Media, 2015-08-01 This state-specific title in Entrepreneur's evergreen SmartStart series shows the reader how to start a business in Washington. The staff of Entrepreneur Media presents essential guidance to aspiring business owners including state-specific rules, regulations, contacts, and statistics. Includes updated forms, worksheets, and tax information. |
| business and occupation tax: Sales and Use Taxes United States. Congress. House. Committee on the Judiciary, 1962 |
BUSINESS | English meaning - Cambridge Dictionary
BUSINESS definition: 1. the activity of buying and selling goods and services: 2. a particular company that buys and…. Learn more.
ENTERPRISE | English meaning - Cambridge Dictionary
ENTERPRISE definition: 1. an organization, especially a business, or a difficult and important plan, especially one that…. …
SAVVY | English meaning - Cambridge Dictionary
SAVVY definition: 1. practical knowledge and ability: 2. having or showing practical knowledge and experience: 3…. Learn more.
LEVERAGE | English meaning - Cambridge Dictionary
LEVERAGE definition: 1. the action or advantage of using a lever: 2. power to influence people and get the results you…. …
INCUMBENT | English meaning - Cambridge Dictionary
INCUMBENT definition: 1. officially having the named position: 2. to be necessary for someone: 3. the person who has or…. …
BUSINESS | English meaning - Cambridge Dictionary
BUSINESS definition: 1. the activity of buying and selling goods and services: 2. a particular company that buys and…. Learn more.
ENTERPRISE | English meaning - Cambridge Dictionary
ENTERPRISE definition: 1. an organization, especially a business, or a difficult and important plan, especially one that…. Learn more.
SAVVY | English meaning - Cambridge Dictionary
SAVVY definition: 1. practical knowledge and ability: 2. having or showing practical knowledge and experience: 3…. Learn more.
LEVERAGE | English meaning - Cambridge Dictionary
LEVERAGE definition: 1. the action or advantage of using a lever: 2. power to influence people and get the results you…. Learn more.
INCUMBENT | English meaning - Cambridge Dictionary
INCUMBENT definition: 1. officially having the named position: 2. to be necessary for someone: 3. the person who has or…. Learn more.
ENTREPRENEURIAL | English meaning - Cambridge Dictionary
ENTREPRENEURIAL definition: 1. relating to someone who starts their own business or is good at seeing new opportunities to make…. Learn more.
EQUITY | English meaning - Cambridge Dictionary
EQUITY definition: 1. the value of a company, divided into many equal parts owned by the shareholders, or one of the…. Learn more.
COMPLIANCE | English meaning - Cambridge Dictionary
COMPLIANCE definition: 1. the act of obeying a law or rule, especially one that controls a particular industry or type of…. Learn more.
METRICS | English meaning - Cambridge Dictionary
METRICS definition: a set of numbers that give information about a particular process or activity: . Learn more.
PREMISES | English meaning - Cambridge Dictionary
PREMISES definition: 1. the land and buildings owned by someone, especially by a company or organization: 2. the land…. Learn more.
