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GAO Reports by subject "Tax expenditures"

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Date Report No. Title
Date Oct. 16, 1987 Report No. GGD-88-9BR Title

Tax Policy: Taxation of Single Premium Life Insurance

United States General Accounting Office GAO October 1987 Briefing Report to the Honorable Fortney H. (Pete) Stark, House of Representatives TAX POLICY Taxation of Single Premium Life Insmce GAO Lnited States General Accounting Offtce Washington. D.C. 20548 General Government Division B-229198 1 October 16, 1987 The Honorable Fortney H. (Pete) House of Representatives Dear Mr. Stark: Stark I that w...
Date Dec. 29, 1986 Report No. PEMD-87-8 Title

Employee Stock Ownership Plans: Benefits and Costs of ESOP Tax Incentives for Broadening Stock Ownership

&it& States General Accounting Office GAO December 1986 Report to the Honorable Russell B. Long, U.S. Senate EMPLOYEE STOCK OWNERSHIP PLANS Benefits and Costs of ESOP Tax Incentives for Broadening Stock Ownership - , \ GAO/PEMD-87-8 v ’ ,\ GAO United States General Accounting Office Washington, D.C. 20548 Program Evaluation and Methodology Division B-220256 December 29, 1986 The Honorable Russel...
Date Aug. 1, 1986 Report No. GGD-86-112FS Title

Tax Policy and Administration: Historic Preservation Tax Incentives

_- I I United States General Accounting Office lllllllllllllrnilll~lllllll LMl30733 GAO ! i Fact Sheet for the Chairman, Subcommittee on Publie Lands, Committee on Interior and Insular Affairs, House of Representatives August 1986 t TAX POLICY AND ADMINISTRATION Historic Preservation Tax Incentives RELEASED GAO United States General Accounting Office Washington, D.C. 20548 General Government Divis...
Date July 24, 1986 Report No. GGD-86-110BR Title

Tax Policy: Use of Tax-Exempt Bonds in Oakland, California

United States General Accounting Office Briefing Report to the Honorable Fortney H. (Pete> Stark House of Representatives TAX POLICY Use of Tax-Exempt Bonds in Oakland, California GAO/GGD-86-1lOBR ~Jy&aaa- c GAO IJnited States General Accounting Of&e Washington, D.C. 20548 General Government Division July 24, 1986 (Pete) Stark The Honorable Fortney H. House of Kepresentatives Dear Mr. Stark: you a...
Date July 22, 1986 Report No. GGD-86-69 Title

Tax Administration: Information Returns Should Increase Proper Reporting of Farm Income

. United States General Accounting Office GAO July 1986 Repok to the Joint Committee on Taxation Congress of the United States ” ’ TM ADMINISTRATION Information Returns Should Increase Proper Reporting of Fm Income GAO,‘GGD-86-69 . --- + , GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-221406 July 22, 1986 The Honorable Bob Packwood Chairman,...
Date July 16, 1986 Report No. HRD-86-86 Title

Retirement Before Age 65: Trends, Costs, and National Issues

I-‘& , + United States General Accounting Office GAO 1 1 July 1986 Report to the Chairman, Select Committee on Aging House of Representaltives RETIREMENT BEFORE AGE 65 Trends, Costs, and National Issues 130647 . RESTMZED-- AcCOunting Office except on the ~BSIScf Q~?c~~~c’ Not to be unleased outsfdr! t110Ccnc;-ral rie~z;,c~g. RELEASED BPprOV’alby the Office of Congxwonal GAO UnIted states Gen...
Date Jan. 17, 1986 Report No. GGD-86-34 Title

Tax Policy: Congress Should Further Restrict Use of the Completed Contract Method

United GA!! States General Accounting Office 33qCd Report to the Honorable Lawton Chiles United States Senate January 1986 TAX POLICY CongressShould Further Restrict Use of the Completed Contract Method 693YBgl GAO/GGD-86-34 GA6 united Genera.lAccountingOffice Wa.shingimn, D.C. 20648 General F&221074 states Government Division January 17,1986 The Honorable Lawton Chiles United States Senate Dear S...
Date July 8, 1985 Report No. GGD-85-64 Title

Tax Policy and Administration: IRS' Examination Selection System for Exempt Organizations' Unrelated Business Income

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON. D.C. M amcma OOVERNMCNT DIVISION L 8 JUt 1985 B-217690 Mr. S. Allen Winborne Assistant Commissioner for Employee Plans and Exempt Organizations Internal Revenue Service Dear Mr. Winborne: Selection IRS' Examination For Exempt Organizations' Income (GAO/GGD-85-64) System Unrelated Business Subject: 4 We analyzed IRS' current examination selection ...
Date April 29, 1985 Report No. 126814 Title

Tax Policy and Administration: The Administration's Fiscal 1986 Budget Request for the Internal Revenue Service

UNITED STATES GENERAL ACCOrJNTINGOFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EXPECTED AT 10:30 MONDAY, APRIL 29, A.M. EDT 1985 STATEMENTOF JOHNNY C. FINCH, SENIOR ASSOCIATE DIRECTOR GENERAL GOVERNMENT DIVISION BEFORE THE SUBCOMMITTEEON OVERSIGHT OF THE HOUSE COMMITTEE ON WAYS AND MEANS 13N THE ADMINISTRATION'S FISCAL 1386 BUDGET REQUZST FOR THE INTERNAL REVENUE SERCTICE Yr. Chairman and ...
Date March 25, 1985 Report No. GGD-85-10 Title

Tax Policy and Administration: Congress Should Consider Changing Federal Income Taxation of the Property/Casualty Insurance Industry

Studies tax revenue done by the would hand, Assoclatlon from lndlcate ellminatlon that of "o slgniflcant the PAL account. would in - OBSERVATIONS APPROPRIATE ON THE % result elimination TAX TREATMENT COSTS On the likely other result of the PAL deduction and distortions insurers. OF FUTURE by Emil in substantial between to weigh stock these and disruptions mutual facts. CONCLUSION M. Sunley competi...
Date June 13, 1983 Report No. 121657 Title

Tax Policy and Administration: Taxation of the U.S. Property/Casualty Insurance Industry

U. S. GENERAL ACCOUNTING OFFICE WASHINGTON, D. C. 20548 FOR RELEASE ON DELIVERY Expected at 9:30 A.M. EDT Monday, June 13, 1983 STATEMENT OF HARRY S, HAVENS ASSISTANT COMPTROLLER GENERAL FOR PROGRAMEVALUATION BEFORE THE SENATE FINANCE COMMITTEE ON TAXATION OF THE U. S. PROPERTY/CASUALTY INSURANCE INDUSTRY Mr. Chairman and Members of the Committee: We are pleased on tax ance policy industry. income...
Date July 21, 1982 Report No. PAD-82-40 Title

Budget and Spending: Information on Programs Primarily Benefiting Business

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 B-207548 JULY 21,1982 The Honorable Ed Bethune House of Representatives Dear Mr. Bethune: Subject: Information on Programs Primarily Business (GAO/PAD-82-40) 119082 Benefiting This letter is in response to your request for information about programs that benefit business, including spending programs, credit programs, and tax expenditur...
Date March 18, 1982 Report No. 117880 Title

Tax Policy and Administration: Modified Coinsurance

U. S. GENERAL ACCOUNTING OFFICE WASHINGTON, D. C. 20548 FOR RELEASE ON DELIVERY Expected at 9:30 EST Thursday, March 18, 1982 STATEMENT OF MORTON A. MYERS DIRECTOR, PROGRAMANALYSIS DIVISION BEFORE THE SENATE COMMITTEE ON FINANCE ON MODIFIED COINSURANCE Mr. Chairman We are and Members of pleased of of work the Committee: today to discuss work our ongoing work at to be here in the of , the area modi...
Date March 17, 1982 Report No. 117810 Title

Tax Policy and Administration: The Adequacy of IRS' Resources

UNITED STATES GENE% KCUUNTING WASHINGTON, D.C. 20548 OPFICti FOR RELEASE ON DELIVERY EXPECTED AT 1O:OO A.M. EST NEDNESDAY, MARCh 17, 1982 STATEMENT OF WILLIAM J. ANDERSON, DIRECTOR GENERAL GOVERNMENTDIVISION BEFORE THE SUBCOMMITTEE ON COMMERCE, CONSUMER AND MONETARY AFFAIRS OF THE HOUSE COMMITTEE ON GOVERNMENTOPERATIONS ON THE ADEQUACY OF IRS' RESOURCES Mr. Chairman We are and Members of pleased t...
Date March 11, 1982 Report No. EMD-82-20 Title

Energy: Studies on Effectiveness of Energy Tax Incentives Are Inconclusive

RElX?lRT BYTHEUS. General Accounting Office Studies On Effectiveness Of Energy Tax Incentives Are Inconclusive The Congress has enacted a series of tax incentives to encourage energy conservation and spur production of alternative fuels. GAO was asked to report on what is known ablout their effectiveness. GAO concludes that past research on energy tax incentives’ effectiveness provides no defini...
Date Feb. 3, 1982 Report No. CED-82-33 Title

Transportation: Impact on Federal Government if the Combined Continental Airlines and Texas International Airlines Fail To Meet Financial Obligations

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 COMMUNITY DEVELOPMENT AND ECONOMIC DIVISION 117500 B-206097 The Honorable United States Mark 0. Hatfield Senate RELEASED Subject: Impact on the Federal Government if the Combined Continental Airlines and Texas International Airlines Fail to Meet Their Financial Obligations ' (CED-82-33) This report responds to your letter of October 7,...
Date Dec. 9, 1981 Report No. 117040 Title

Transportation: Proposed Controls of Tax Expenditures

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D. C. 20548 FOR RELEASE ON DELIVERY 2:00 P.M. December 9, 1981 Statemenmt of Harry Assistant S. Havens General Comptroller before the on Rules Committee House of lllallllll 117040 Representatives on Proposed Mr. Controls the of Tax Expenditures Committee: to discuss in H.R. 4882. the I! Chairman I welcome and Members of this tax the nature opport...
Date June 8, 1981 Report No. EMD-81-13 Title

Natural Resources: Assessing the Impact of Federal and State Taxes on the Domestic Minerals Industry

I m 1B\/’ THE COMPTROLLER GENERAL OF THE UNITEDSTATES I i 541/6 / Report To The Congress Assessing The Impact Of Federal And State Taxes On The Domestic Minerals Industry Federal and State tax codes contain significant special considerations for the minerals industry. In light of current concerns over budgetary resources and the continued availability of domestic mineral supplies, it is importan...
Date March 3, 1981 Report No. PAD-81-60 Title

Tax Policy and Administration: The Value-Added Tax--What Else Should We Know About It?

.’ :‘ 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 Oct. 16, 1980 Report No. GGD-81-20 Title

Tax Policy and Administration: New Formula Needed To Calculate Interest Rate on Unpaid Taxes

, V*: I BY THE COMPTROLLER GENERAL I Report To The Congress OF THE UNITEDSTATES New Formula Needed To Calculate Interest Rate On Unpaid Taxes Deficiencies in the formula used to calculate interest assessments on delinquent taxes deprived the Government of about $286 million in fiscal year 1979. At present, the formula is adjusted every 2 years based on changes in the prime interest rate. As a resu...
Date May 22, 1980 Report No. PAD-80-77 Title

Budget and Spending: Observations on Oversight Reform Proposals

COMPTROLLER 6ENERAL WASHINOTON. OF THE UNITED STATES D.C. W548 B-198842 MAY 22,1980 The Honorable Abraham Ribicoff Chairman, Committee on Governmental Affairs United States Senate Dear Mr. Chairman: Observations c PAD-80-77) on Oversight Reform Proposals Subject: We understand your committee will be addressing congressional oversight reform (sunset) legislation in the next few weeks. We have testi...
Date Jan. 9, 1980 Report No. B-197370 Title

International Affairs: Foreign Tax Credit as It Applies to Energy Policy

Date Nov. 1, 1979 Report No. PAD-80-26 Title

Tax Expenditures: A Primer

I . .* 19 a pri r U.S. General Accounting Office PAD 80-26 1979 6 >At3 Form 115 ( R E V . 1 0 - 7 8 ) Dactrov, previous editions) " 0 . A (CAM NO 2 ) U.S. GENERAL ACCOUNTING OFFICE APPROVAL FOR DISTRIBUTION OF REPORT t b _I TITLE OF REPORT (atid Reqrrc~src.r / i Cori,ucaio)ial Assi,qnnii-rits) o TAX EXPENDITURES: A PRIMER UNRESTRICTED a THE COMPTROLLER GENERAL RESTRICTED D IR ECTOR , I 0 CLASSIFIE...
Date Sept. 25, 1979 Report No. PAD-79-64 Title

Financial Management: Alternatives for Achieving Greater Equities in Federal Land Payment Programs

I .A 5 L w THECOMPTROLLERGENERAL OF THEUNITEDSTATES -- - Report ToThe Congress Alternatives for Achieving Greater Equities in Federal Land Payment Programs A variety of land payment programs have evolved over the years to compensate States and counties for tax exemptlons on Federal land wlthm their lurlsdlctlon GAO reviewed programs In eight western States where 80 percent of the Federal land paym...
Date July 11, 1979 Report No. GGD-79-69 Title

Tax Policy and Administration: Who's Not Filing Income Tax Returns? IRS Needs Better Ways To Find Them and Collect Their Taxes

BY THECOMPTROLLERGENERAL Report To The Congress OF THEUNITEDSTATES Who’ Not Filing Income Tax Returns? s IRS Needs Better Ways To Find Them 6 And Collect Their Taxes I& cpq GAO estimates that about 5 million people owing some $2 billion in income taxes did not file returns in 1972~-the most current year for which reasonably complete data was available. This “delinquency gap” poses tax admini...
Date May 2, 1979 Report No. 109305 Title

Natural Resources: Revision Needed in Proposed Regulation for Evaluating Nonstructural Evacuation and Relocation Benefits

.- UNITEDSTATESGENERALACCOUNTING OFFICE WASHINGTON, D.C. 20548 IllllllllIll11 IIIll1 Ill11 Ill llllllliillllll LM109305 . COMMUNITY DEVELOPMENT AND ECONOMIC DlVlSlON MAY 2 1979 Gerald Seinwill, Deputy Water Resources Council 2120 L Street, NW Washington, DC 20037 Dear Mr. Seinwill: Director Aoecs~ti We recently performed a limited survey of the use of nonstructural measures for solvi.ng or minimiz...
Date April 24, 1979 Report No. 109173 Title

Tax Policy and Administration: Internal Revenue Service's Efforts Directed at Multiple False Filers

..I mr73 United States General Accounting Office Washington, D.C. 20548 w2 FOR RELEASEON DELIVERY Expected at 1O:OO a.m. EST April 24, 1979 STATEMENT OF RICHARDL. FOGEL, ASSOCIATEDIRECTOR, GENERALGOVERNMENT DIVISION BEFORETHE SUBCOMMITTEE COMMERCE, ON CONSUMER AND MONETARY AFFAIRS HOUSECOMMITTEE GOVERNMENT ON OPERATIONS ON d Mr. THE GERNAL REVENUE SERVICE'S EFFORTS 1 DIRECTEDAT MULTIPLE FALSE FILE...
Date June 8, 1978 Report No. 106261 Title

Government Operations: Oversight Reform Proposals

DOCURKNT RESUSE 06261 - [B16466691 Oversight Reform Proposals. June 8, 1978. 17 pF. * enclosure (1 pp.). Testimony before the Senate Committee on Rules and Administration; by Harry S. Havens, Lirector, Program Analysis Div. Contact: Proqraa Analysis Div. Congressional Relevance: Senate Conmittee on Rules and Administration. Authority: S. 2 (95th ConQ.). Deficiencies in the current congressional ov...
Date March 12, 1976 Report No. GGD-76-46 Title

Tax Policy and Administration: How the District of Columbia Might Better Manage Its Tax Compliance Program

GWfM UNITED STATES ACCOUNTfNGOFFICE UNITED STATES GENERAL ACCOUNT.lNG l”AR 1976 15 f Columbia How The istriet nage ight Better Tax Compliance Pro&a The District should have a system for identifying and analyzing the reasons that individuals and businesses are not voluntarily complying with its tax laws. Such a system would allow the District to better communicate tax law requirements to the publ...
Date Jan. 1, 1976 Report No. 090917 Title

Tax Policy and Administration: Tax Expenditures--What Are They?

Date June 23, 1975 Report No. 094616 Title

Budget and Spending: Federal Budget, the Economy and Inflation

-- i Address by Elmer B. SGats Comptroller General o f the United States before the 1975 Annual International Conference 1 National Association of Accountants Anaheim, Cal ifornia June 23, 1975 The Federal Budget, the Economy and Inflation 111111111IIIII1Il11 I111 I111 11 1 l 094616 1yqz? W l i v e i n a world where everything i s related t o and affected e by everything else. This i s becoming in...