ERN: Primary Taxonomy (Topic)最新文献_第7页

Believing in Life After Loving: IRS Regulation of Tax Preparers 相信爱后的生活:美国国税局对税务编制者的监管

ERN: Primary Taxonomy (Topic) Pub Date : 2015-03-26 DOI: 10.5744/ftr.2015.1005

A. Levy

{"title":"Believing in Life After Loving: IRS Regulation of Tax Preparers","authors":"A. Levy","doi":"10.5744/ftr.2015.1005","DOIUrl":"https://doi.org/10.5744/ftr.2015.1005","url":null,"abstract":"Nearly anyone can be a tax preparer. There is no test to pass or code of ethics to follow. With few barriers to entry, the field of tax preparation has drawn unscrupulous players, many of whom prey on low-income families who claim the earned-income tax credit. In 2011, the IRS endeavored to regulate the anything-goes world of tax preparation. But a group ofsmall-government activists at the Institutefor Justice challenged the IRS's regulations in federal court. And they won. The U.S. Court of Appeals Jbr the D.C. Circuit struck down the regulations as beyond the I.R.S.'s authority under section 330 of Title 31 of the United States Code. In the wake of that decision, Loving v. IRS, the only path fbrward for advocates of taxpayer protection is for Congress to explicitly empower the IRS to regulate swindlers posing as tax professionals. This Article is, fundamentally, a story of political and judicial failure in the age of small government absolutism. In a different era, federal oversight of unscrupulous tax preparers who have represented the blandest kind ofcommon sense. But the Institute for Justice was able to convince a panel ofjudges on what is widely regarded as the second most influential court in the country that IRS oversight of tax preparers is unlawful. The government's litigation strategy proved bumbling and ill-considered, it was easily outmaneuvered by its ideologically-driven adversary. In the Article, I provide background on the IRS regulations and the process by which they were developed; I detail the pervasive fraud and incompetence that motivated the IRS to act: I explore the Institute for Justice's push to invalidate the regulations in court, and I look at the arguments it made outside the courtroom; I evaluate the state-level experience with tax preparer regulations to see what can be learned from these \"laboratories of democracy \"; and, finally, I discuss how to proceed in the aftermath of Loving.","PeriodicalId":341058,"journal":{"name":"ERN: Primary Taxonomy (Topic)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131690635","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 7

Market-Oriented Models of Social Housing as Tools for Social Mix: The Case of Bergamo 以市场为导向的社会住房模式作为社会组合的工具:以贝加莫为例

ERN: Primary Taxonomy (Topic) Pub Date : 2015-02-19 DOI: 10.2139/ssrn.2816262

Emanuele Belotti

引用次数: 1

Rethinking the Tax-Revenue Effect of REIT Taxation 重新思考房地产投资信托基金税收的税收效应

ERN: Primary Taxonomy (Topic) Pub Date : 2015-01-21 DOI: 10.5744/ftr.2015.1007

Bradley T. Borden

{"title":"Rethinking the Tax-Revenue Effect of REIT Taxation","authors":"Bradley T. Borden","doi":"10.5744/ftr.2015.1007","DOIUrl":"https://doi.org/10.5744/ftr.2015.1007","url":null,"abstract":"Real estate investment trusts (REITs) have recently made headlines in major media outlets and have caught the attention of lawmakers and analysts because they erode the corporate tax base. REITs are not subject to the entity-level tax that typically applies to corporations. To avoid being taxed on real estate income, some corporations spin off real estate into REITs. After a REIT spinoff, such corporations rent the real estate from the REIT and continue to use it in their operations. Thus, a mere change in corporate form removes taxable income from the corporation (i.e., erodes the corporate tax base) and eliminates the entity-level tax on income from the spun-off real estate. This erosion of the corporate tax base concerns lawmakers (who have proposed prohibiting tax-free REIT spinoffs), some economists, and the media. Another concern is that the IRS has extended REIT classification to entities that hold nontraditional real estate, such as telecommunications infrastructure, billboards, oil and gas pipeline systems, timber, casinos, prisons, and data centers. The extension of REIT taxation to nontraditional real estate may not erode the corporate tax base because the assets may come from noncorporate entities. Thus, the tax-revenue effect of REIT taxation extends beyond REIT spinoffs and the erosion of the corporate tax base. Nonetheless, intuition suggests that more REIT spinoffs, the expansion of REIT taxation, and the growth of the REIT industry must erode the corporate tax base and significantly reduce government tax revenue. This Article challenges that intuition and presents two counterintuitive findings. First, it shows that REIT spinoffs can actually increase tax revenue even though they erode the corporate tax base. Second, it reveals that loss of tax revenue from REIT taxation primarily results from REITs forming from partnerships, not from REIT spinoffs. The Article concludes by recommending how these findings should influence discussions of REIT reform.","PeriodicalId":341058,"journal":{"name":"ERN: Primary Taxonomy (Topic)","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-01-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126435156","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Micro-, Small and Medium Enterprises in Tajikistan: Drivers of and Barriers to Growth 塔吉克斯坦的中小微企业:增长的动力和障碍

ERN: Primary Taxonomy (Topic) Pub Date : 2014-11-01 DOI: 10.2139/SSRN.2946686

Kanat Tilekeyev

{"title":"Micro-, Small and Medium Enterprises in Tajikistan: Drivers of and Barriers to Growth","authors":"Kanat Tilekeyev","doi":"10.2139/SSRN.2946686","DOIUrl":"https://doi.org/10.2139/SSRN.2946686","url":null,"abstract":"This paper presents the results of a study of the micro-, small and medium enterprise (MSME) sector in Tajikistan, with a focus on its role in the economic growth of the country. Tajikistan has experienced a significant improvement in economic performance during the last decade. This growth is evident in sectors in which MSMEs operate, suggesting the need to better understand the sector and its role in national economic growth. The paper describes the results of a survey of 325 randomly selected, cluster-based enterprises in three key economic sectors in urban and rural areas across Tajikistan: retail trade and services, transportation and agriculture. The dataset provides detailed information on the personal characteristics of entrepreneurs, as well as specific factors influencing the growth of MSMEs, including labour, capital, information and barriers to growth. Analysis of the determinants of making investments, as well as the success of investment decisions of urban entrepreneurs, provides insight into the necessity of developing education opportunities on business and financial planning for MSME owners. Conclusions are presented to help guide policy and programmes that impact the MSME sector and the broader environment in which it functions.","PeriodicalId":341058,"journal":{"name":"ERN: Primary Taxonomy (Topic)","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120962287","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Frédéric Bastiat as an Accountant 弗雷泽·巴斯夏是一名会计

ERN: Primary Taxonomy (Topic) Pub Date : 2014-05-11 DOI: 10.2139/SSRN.2435745

Robert W. McGee

引用次数: 7

Conditional Average Treatment Effects and Decision Making 条件平均治疗效果与决策

ERN: Primary Taxonomy (Topic) Pub Date : 2014-03-26 DOI: 10.2139/ssrn.2388364

M. Samano

引用次数: 1

Understanding Mechanisms Underlying Peer Effects: Evidence from a Field Experiment on Financial Decisions 理解同伴效应背后的机制:来自金融决策现场实验的证据

ERN: Primary Taxonomy (Topic) Pub Date : 2014-03-16 DOI: 10.2139/ssrn.2101391

Leonardo Bursztyn, Florian Ederer, Bruno Ferman, Noam Yuchtman

{"title":"Understanding Mechanisms Underlying Peer Effects: Evidence from a Field Experiment on Financial Decisions","authors":"Leonardo Bursztyn, Florian Ederer, Bruno Ferman, Noam Yuchtman","doi":"10.2139/ssrn.2101391","DOIUrl":"https://doi.org/10.2139/ssrn.2101391","url":null,"abstract":"Using a high‐stakes field experiment conducted with a financial brokerage, we implement a novel design to separately identify two channels of social influence in financial decisions, both widely studied theoretically. When someone purchases an asset, his peers may also want to purchase it, both because they learn from his choice (“social learning”) and because his possession of the asset directly affects others' utility of owning the same asset (“social utility”). We randomize whether one member of a peer pair who chose to purchase an asset has that choice implemented, thus randomizing his ability to possess the asset. Then, we randomize whether the second member of the pair: (i) receives no information about the first member, or (ii) is informed of the first member's desire to purchase the asset and the result of the randomization that determined possession. This allows us to estimate the effects of learning plus possession, and learning alone, relative to a (no information) control group. We find that both social learning and social utility channels have statistically and economically significant effects on investment decisions. Evidence from a follow‐up survey reveals that social learning effects are greatest when the first (second) investor is financially sophisticated (financially unsophisticated); investors report updating their beliefs about asset quality after learning about their peer's revealed preference; and, they report motivations consistent with “keeping up with the Joneses” when learning about their peer's possession of the asset. These results can help shed light on the mechanisms underlying herding behavior in financial markets and peer effects in consumption and investment decisions.","PeriodicalId":341058,"journal":{"name":"ERN: Primary Taxonomy (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122580924","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 85

The (Surprising) Efficacy of Academic and Behavioral Intervention with Disadvantaged Youth: Results from a Randomized Experiment in Chicago 学业和行为干预对弱势青少年的(惊人的)效果:来自芝加哥随机实验的结果

ERN: Primary Taxonomy (Topic) Pub Date : 2014-01-01 DOI: 10.3386/W19862

P. Cook, K. Dodge, G. Farkas, Roland G. Fryer, Jonathan Guryan, Jens Ludwig, Susan E. Mayer, H. Pollack, L. Steinberg

{"title":"The (Surprising) Efficacy of Academic and Behavioral Intervention with Disadvantaged Youth: Results from a Randomized Experiment in Chicago","authors":"P. Cook, K. Dodge, G. Farkas, Roland G. Fryer, Jonathan Guryan, Jens Ludwig, Susan E. Mayer, H. Pollack, L. Steinberg","doi":"10.3386/W19862","DOIUrl":"https://doi.org/10.3386/W19862","url":null,"abstract":"There is growing concern that improving the academic skills of disadvantaged youth is too difficult and costly, so policymakers should instead focus either on vocationally oriented instruction for teens or else on early childhood education. Yet this conclusion may be premature given that so few previous interventions have targeted a potential fundamental barrier to school success: \"mismatch\" between what schools deliver and the needs of disadvantaged youth who have fallen behind in their academic or non-academic development. This paper reports on a randomized controlled trial of a two-pronged intervention that provides disadvantaged youth with non-academic supports that try to teach youth social-cognitive skills based on the principles of cognitive behavioral therapy (CBT), and intensive individualized academic remediation. The study sample consists of 106 male 9th and 10th graders in a public high school on the south side of Chicago, of whom 95% are black and 99% are free or reduced price lunch eligible. Participation increased math test scores by 0.65 of a control group standard deviation (SD) and 0.48 SD in the national distribution, increased math grades by 0.67 SD, and seems to have increased expected graduation rates by 14 percentage points (46%). While some questions remain about the intervention, given these effects and a cost per participant of around $4,400 (with a range of $3,000 to $6,000), this intervention seems to yield larger gains in adolescent outcomes per dollar spent than many other intervention strategies.","PeriodicalId":341058,"journal":{"name":"ERN: Primary Taxonomy (Topic)","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129370826","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 102

Evaluation of the College Possible Program: Results from a Randomized Controlled Trial 大学可能计划的评估:来自随机对照试验的结果

ERN: Primary Taxonomy (Topic) Pub Date : 2013-10-01 DOI: 10.3386/W19562

Christopher Avery

引用次数: 48

Individual Development Accounts and Post-Secondary Education: Evidence from a Randomized Experiment 个人发展账户与高等教育:来自随机实验的证据

ERN: Primary Taxonomy (Topic) Pub Date : 2013-04-30 DOI: 10.2139/ssrn.2460867

Michal Grinstein-Weiss, Michael Sherraden, W. Gale, W. Rohe, Mark Schreiner, Clinton Key

引用次数: 2