| Date |
Report No. |
Title |
| Date July 26, 2011 |
Report No. GAO-11-867T |
Title
United States Government Accountability Office GAO
For Release on Delivery Expected at 10:00 a.m. EDT Tuesday, July 26, 2011 Testimony Before the Committee on Ways and Means, House of Representatives VALUE-ADDED TAXES Potential Lessons for the United States from Other Countries’ Experiences
Statement of James R. White, Director Strategic Issues GAO-11-867T July 26, 2011 VALUE-ADDED TAXES
Potenti... |
| Date April 4, 2008 |
Report No. GAO-08-566 |
Title
United States Government Accountability Office GAO
April 2008 Report to Congressional Requesters VALUE-ADDED TAXES Lessons Learned from Other Countries on Compliance Risks, Administrative Costs, Compliance Burden, and Transition GAO-08-566 April 2008 VALUE-ADDED TAXES Highlights
Highlights of GAO-08-566, a report to congressional requesters Accountability Integrity Reliability Lessons Learned from... |
| Date May 1, 2003 |
Report No. GAO-03-714T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10:00 a.m. EST Thursday, May 1, 2003 Testimony Before the Subcommittee on Courts, the Internet, and Intellectual Property, Committee on the Judiciary, House of Representatives INTERNET CIGARETTE SALES Limited Compliance and Enforcement of the Jenkins Act Result in Loss of State Tax Revenue
Statement of Paul L. Jones, D... |
| Date Nov. 6, 2001 |
Report No. GAO-02-83R |
Title
United States General Accounting Office Washington, DC 20548 November 6, 2001 The Honorable Max Baucus, Chairman The Honorable Charles E. Grassley Ranking Minority Member Committee on Finance United States Senate Subject: Update on State and Local Revenue Loss From Internet Sales As you requested, we have examined the Census Bureau’s estimates of e-commerce 1 in 1999 to determine whether they wo... |
| Date June 30, 2000 |
Report No. GGD/OCE-00-165 |
Title
United States General Accounting Office GAO
June 2000 Report to Congressional Requesters SALES TAXES Electronic Commerce Growth Presents Challenges; Revenue Losses Are Uncertain GAO/GGD/OCE-00-165 United States General Accounting Office Washington, D.C. 20548 General Government Division B-284955 June 30, 2000 The Honorable George V. Voinovich, Chairman Subcommittee on Oversight of Government Manag... |
| Date March 24, 2000 |
Report No. RCED-00-99R |
Title
GAO United States General Accounting Offke Washington, D.C. 20548 Resources, Economic Community, Development and Division B-284887 March 24,200O The Honorable F. James Sensenbrenner, Jr. Chairman The Honorable Bart Gordon Ranking Minority Member Subcommittee on Space and Aeronautics Committee on Science House of Representatives Subject: Laboratorv Research: State of Tennessee ExemDts DOE’s SDall... |
| Date Nov. 19, 1999 |
Report No. RCED-00-33R |
Title
-~~G
' AO~~~~~ THIS REPORT IS TEMPORARILY RESTRICTED PENDING OFFICIAL PUBLIC RELEASE: It is not to be released outside of GAO without the of the Office of Congressional Relations. ~approval Resources, Community, and Economic Development Division Accountability *Integrity *Reliability United States General Accounting Office Washington, DC 20548 November 19, 1999 The Honorable F. James Sensenbrenner... |
| Date Dec. 20, 1996 |
Report No. NSIAD-97-45 |
Title
United States General Accounting Office GAO
December 1996 Report to Congressional Committees DEFENSE MANAGEMENT Estimating Impact of Changes to Commissary Access Policy G A O years
1921 - 1996 GAO/NSIAD-97-45 GAO United States General Accounting Office Washington, D.C. 20548 National Security and International Affairs Division B-272685 December 20, 1996 The Honorable C.W. Bill Young Chairman The H... |
| Date Dec. 19, 1995 |
Report No. HEHS-96-39 |
Title
United States General Accounting Office GAO
December 1995 Report to Congressional Requesters SCHOOL FINANCE Three States’ Experiences With Equity in School Funding GAO/HEHS-96-39 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-261604 December 19, 1995 The Honorable Jeff Bingaman The Honorable Christopher Dodd The Honorable Paul ... |
| Date May 3, 1993 |
Report No. GGD-93-78 |
Title
---- “-.-.-.-._----. IJnit,td S!.~f.w Gctrwrd Accomling Office GAO Report t;o the Joint Cornrnittee on Taxation, Ii. S. Congress TAX POLICY Vallue-Added Tax: Administrative C Vary With Complexity and Number of Businesses
ts --._.“l.“.“. ““.-~_-...-..-_.....~ ._....” I. .“. .^.. .-.. .._ .“..” ” l.._ll---_--~--l~-~-- - GAO United States General Accounting Office Washington, D.... |
| Date Feb. 26, 1992 |
Report No. GGD-92-9 |
Title
--“-*.l_--l.l*l- 1 Illi ted _ ,I~ ____.. ---.. .. .” l”l._l-..“l_l._-._..I.. __,.“.,_... -_.” Statc~s Gc-nvral --.. ““l.l. I”. Accounting Off533 * i I GAO Rq I(u-t to Congressional Rcxpc&rs *, ’ TAX POLICY AND ADMINISTRATION Luxury Excise Tax Issues and Estimated Effects
146244 - RESTRICTED--Not to be u&T%e General Accounting Office burlless specifically approved by the Office ... |
| Date Sept. 27, 1990 |
Report No. GGD-90-123 |
Title
United States General Accounting Office Washingtqn, D.C. 20548 General Government Division B-241041, September 27,199O .- The Honorable Lloyd Bentsen Chairman, Joint Committee on Taxation The ,Honorable Dan Rostenkowski Vice Chairman; Joint Committee on Taxation Congress of the United’itates
. ., ,’ We have been reviewing the activities of the Bureau of Alcohol, Tobacco and Firearms (BATF). O... |
| Date March 21, 1990 |
Report No. GGD-90-50 |
Title
c United States General Accounting Office ’ GAO
March 1990 Report to the Joint Committee on Taxation TAX POLICY State Tax Officials Have Concerns About a Federal Consumption TaX ‘.d I* x GAO/GGD-90-50 : General Government Division B-236843 March 21. 1990 The Honorable Dan Rostenkowski Chairman, Joint Committee on Taxation The Honorable Lloyd Bentsen Vice Chairman, Joint Committee on Taxation C... |
| Date Sept. 15, 1989 |
Report No. GGD-89-125BR |
Title
.Ijr .‘“,, ‘Unit&d St&es G&&k1 Accouriting Offi&e ., ” 1 GAO
September 1989 Briefing Report to the Joint Committee on Taxation TAX POLICY ! Value-Added Tax Issues for U.S. Tax Policymakers GAO/GGD89425BR GAO L!nited States General Accounting Office Washington, D.C. X0548 General Government Division B-236843 September 15, 1989 The Honorable Dan Rostenkowski Chairman, Joint Committee on Taxa... |
| Date Nov. 1, 1988 |
Report No. OCG-89-3TR |
Title
’ GAO
P November 1988 Revenue Options
n a 1, GAO/OCG-89-3TR , united states General Accounting Office Washington, D.C. 20548 Comptrdler General of the United States B-158195 November 1988 The President of the Senate The Speaker of the House of Representatives The Secretary-designate of the Treasury This report is one of a series addressing major policy issues facing the next Congress and adminis... |
| Date March 31, 1988 |
Report No. GGD-88-56 |
Title
United States General Accounting Office GAO
March 1988 Report to the Honorable Paul S. Trible, U.S. Senate TAX POLICY Federal Estate Tax on Historic Properties CM\141
GAO/GGD88-66 / 3s-yk.s- B-214148 March 3 1, 1988 The Honorable Paul S. Trible United States Senate Dear Senator Triblc,: In your December 1, 1986, letter. you noted a c’ oncern that federal estate tax could “pose a significant da... |
| Date Aug. 20, 1986 |
Report No. GGD-86-91 |
Title
United States General Accounting Office GAO
August 20,1986 Staff Study TAX POLICY Choosing Among Consumption Taxes GAO/GGD-86-91 ] 3rc&&- 03676r Preface Federal budget deficit reduction and tax reform are two of the most important issues the current Admmlstratlon and the 99th Congress have faced. The long-sought goal of mcome tax reform now seems closer than ever and 1s being pursued with the inte... |
| Date April 6, 1984 |
Report No. OCE-84-2 |
Title
THE Ot COMPTAOLLRA THR UNITa
O.C. ORNmClAL l TAT8l)
20542 ywN WASHINQTON, FILE: MATTER DIOEST: OF: B-212829.3 DATE: April Inc.-- 9, 1984 John Crane-Houdaille, Reconsideration Prior decision is affirmed failed to demonstrate that erroneous interpretation of information not previously because protester has decision was based upon fact or law or considered. John Crane-Houdaille, Inc. (JCH), requests ... |
| Date March 3, 1981 |
Report No. PAD-81-60 |
Title
.’ :‘ 1 .I.- .. ,.,_ .2, _.I m? I BY THE COMPTROLLERGENERAL Report To The Congress
OF THE UNITEDSTATES The Value-Added Tax-What Else Should We Know About It?
The value-added tax (VAT), a sales tax collected at all levels of business, could become a new addition to the Federal tax system. Its proponents maintain that it can raise large amounts of revenue at low rates, is more difficult to evade... |
| Date Jan. 30, 1981 |
Report No. PAD-81-58 |
Title
COMPTROLLER GENERAL
WASHINGTON OF
D.C. THE UNITED
20548 STATES 30 January a-201721 The Honorable Bob Packwood, Chairman on Commerce, Science, and Transportation u .S. Senate 1981 Committee The rlonorable Howard W. Cannon Ranking Islinority Member Committee on Commerce, Science, and Transportation U.S. Senate
- Subject: "A0 Comments on Department of Transportation b Study of Amtrak State and Local ... |
| Date April 19, 1979 |
Report No. FPCD-79-19 |
Title
STUD’ BY THE STAFF THE U’S, OF r. General Accounting Office
The Tax Status Of Federal Resale Activities: Issues And Alternatives
There are thousands of resale activities in the Federal Government. The largest, Department of Defense commissaries, exchanges, clubs, and liquor stores, are widespread and big business. Because they are considered Federal instrumentalities, they are exempt from most... |
| Date Dec. 13, 1978 |
Report No. LCD-79-300 |
Title
DOCUI HEW RESUM
07944 - [ C3528613 rSales Tax Refunds Due from Naval Petzoleum Reserve]. LCD-79-300; B-66927, December 13, 1978. 7pp. Report to aenes R. Schlesinger, Secretary, Department of Energy; by J. Dexter Peach, Director, Energy and Minerals Div. Issue Area: Are Agencies Maintaining Govsrnuent Facilities Cost-Effectively? (713); Federal Gcverznment Trusteeship over Energy Sources on Federal... |
| Date Dec. 5, 1978 |
Report No. GGD-79-2 |
Title
DOCURENT RESOIB
07959 - rC3428534] Audit of the United States Capitol Historical Society for the Year Ended January 31, 1978. GGD-79-2; B-176631. December 5, 1978. 13 pp. + 3 appendices (6 pp.). Report to the Congress; by Eluer B. Staats, Comptroller GCaera1l, Issue Area: Accounting and Financial Reporting: Clperatioxs, Financial Position, aLd ChAuqes (2802). Contact: General Government Div. Budge... |
| Date Jan. 9, 1978 |
Report No. GGD-78-27 |
Title
D(,CUfEN2T IBSUB
04574 - [801044989 Audit of the United States Capitol Historical Society for the Year Ended Januar7 31, 1977. GGD-78-27; 8-176631. January 9. 1978. 12 pp. + 2 appendices (3 pp.). Report to the Congress; by Bluer B. Staats, Ccaptroller General. Issue Area: Accounting and Financial Reporting (2800). Contact: General Government Div. Budget Function3 General Governmevt: Legislative Fu... |
| Date Aug. 1, 1975 |
Report No. GGD-76-4 |
Title
COMPTROLLER GENERAL OF THE UNITED SATES W~~~HINGT~N, DC;. 20548 ; __._ ‘ I B-137762 The Honorable Russell B. Long Vice Chairman, Joint Committee on Internal Revenue Taxation Congress of the United States Dear Mr. Vice Chairman: PUG ! ‘ 375 By letter dated June 18, 1973, the Joint Committee on Internal Revenue Taxation asked us to study all facets of Government regulation of the alcohol and tob... |
