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GAO Reports by subject "Tax administration"

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Date Report No. Title
Date May 3, 1983 Report No. 121261 Title

Financial Management: Retirement and Unemployment Insurance Programs of the Railroad Retirement Board

UNITED STATES GENERALACCOUNTINGOFFICE Washington, D.C. FOR RELEASE ON DELIVERY Expected at 9:00 A.M. Tuesday, May 3, 1983 STATEMENTOF PETER J. MCGOUGH,ASSOCIATE DIRECTOR HUMANRESOURCES DIVISION BEFORE THE SUBCOMMITTEE SOCIAL SECURITY ON AND SUBCOMMITTEE PUBLIC ASSISTANCE AND ON 4 UNEMPLOYMENT COMPENSATION COMMITTEEON WAYS AND MEANS UNITED STATES HOUSEOF REPRESENTATIVES ON RETIREMENTAND UNEMPLOYMEN...
Date April 12, 1983 Report No. 121055 Title

Tax Policy and Administration: Federal Efforts To Define and Combat the Tax Haven Problem

, . l * UNITED STATES GENERALACCOUNTING F F ICE O WASHINGTON,D.C. 20548 F O R RELEASE O N DELIVERY EXPECTEDAT 9:30 A.M., Tuesday, April 12, 1983 EST STATEMENTO F W ILLIAM J. ANDERSON,DIRECTOR GENERALGOVERNMENT DIVISION BEFORETHE SUBCOMMITTEE N COMMERCE, O CONSUMER AND MONETARY AFFAIRS C O M M ITTEEO N GOVERNMENT OPERATIONS HOUSEO F REPRESENTATIVES ON FEDERAL EFFORTST O DEFINE AND COMBATTHE TAX HAV...
Date April 11, 1983 Report No. 121175 Title

International Affairs: Japanese Industrial Policy

UNITED STATES GENERAL ACCOUNTING 20548 WASHINGTON, D.C. OFFICE FOR RELEASE ON DELIVERY EXPECTED AT 9:30 a.m. April 11, 1983 STATEMENT OF ASSOCIATE ALLAN I. DIRECTOR, MENDELOWITZ INTERNATIONAL DIVISION BEFORE THE HOUSE COMMITTEE ON WAYS AND MEANS SUBCOMMITTEE ON JAPANESE Yr. Chairman We are "Industrial and "Industrial and pleased Policy: Policy: Our work policy which which Japan's We reviewed Membe...
Date March 24, 1983 Report No. 120996 Title

Budget and Spending: [Perspectives on the Federal Budget]

a - i, " 24713 CARDINAL 0 HARA MEMORIAL LECTTJRE BY CHARLES A . BOWSHER COMPTROLLER G E N E M L OF THE U N I T E D S T A T E S BEFORE THE COLLEGE OF B U S I N E S S ADMINISTR$.TION DEPARTMENT OF ACCOUNTANCY U N I V E R S I T Y OF NOTRE CAME NOTRE DAME, I N D I A N A MARCH 2 4 , 1983 ' ? P E R S P E C T I V E S ON THE FEDERAL BUDGET'
Date March 7, 1983 Report No. RCED-83-8 Title

Energy: The Business Energy Investment Credit for Solar and Wind Energy

IXPORT BY THE Comptroller General OF THE UNITEDSTATES The Business ~Energy investment Credit For Solar And Wind Energy The Business Energy investment Credit, which provides a 15percent tax credit to owners of new solar and wind energy equipment, is scheduled to expire on December 31, 1985. This report presents (1) GAO’ s analysis of the credit’ s effect on the economics of four projects which ...
Date Feb. 18, 1983 Report No. 120701 Title

Income Security: Recommendations of National Commission on Social Security Reform

‘ /du (ul @+‘ I +A 1 “ J ; STATEMENTFOR.THE Ii' RECORD3 FEBRbARY,1983 STATEMENTOF THE U.S. GENERALACCOUNTING OFFICE ON THE NATIONAL COMMISSION ON SOCIAL SECURITY REFORMRECOMMENDATIONS - COMMITTEEON WAYS AND MEANS U.S. HOUSEOF REPRESENTATIVES , , Chairman3 The General reporting social Accounting Office, as an 'independent agency of: the to the Congress, security system. has made numerous stud...
Date Jan. 20, 1983 Report No. HRD-83-39 Title

Income Security: Social Security Should Correct Its Earnings Allocation Process for Self-Employed Taxpayers Whose Fiscal Year Ends in October and November

e c UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 ._. - 089264 .,I ,_ ,r*..,e. I4. I _-._ Mr. John A. Svahn Commissioner of Social Security"“ **-y*-' ,,{ * Department of Rcalth and Ruman Services i I Dear Mr. Subject: Svahnt i, ,,; Social Sceurity Should Correct Its Earnings Allocation Process For Self-Employed Taxpayers Whose Piece1 Year, ,,i Ends Zn October and November (HRD-8...
Date Jan. 5, 1983 Report No. GGD-83-7 Title

Tax Policy and Administration: Legislation Needed To Improve Administration of Tax Exemption Provisions for Electric Cooperatives

. BY THE COMPTROLLER GENERAL Report To The Congress OF THE UNITED STATES Legislation Needed To Improve Administration Of Tax Exemption Provisions For Electric Cooperatives Since electric cooperatives were first granted tax exemption in 1924, many of them have grown and changed. IRS has tried to recognize the wide diversity among electric cooperatives when administering tax exemption provisions. Ho...
Date Dec. 2, 1982 Report No. RCED-83-1 Title

Energy: Possibility of Improper Geothermal Energy Tax Credit Claims

UNITED STATES GENERAL WASHINGTON, ACCOUNTING D.C. 20548 OFFICE Resources, COMMUNITY DEVELOPMENT AND ECONOMIC DIVISION B-208806 DECEMBER 2,182 The Honorable Roscoe L. Eqqer, Jr. Commissioner of Internal Revenue F Department Ok the Treasury Dear Kr. Egger: Possibility Tax Credit of Improper Geothermal Claims (GAO/RCED-83-1) Energy Subject: The General Accounting Office has for some time been conAs p...
Date Oct. 25, 1982 Report No. HRD-83-7 Title

Business, Industry, and Consumers: Multiemployer Pension Plan Data Are Inaccurate and Incomplete

REPORTBY THE US. General Accounting Office Multiemployer Are Inaccurate Pension Plan Data And Incomplete The Multiemployer Pension Plan Amendments Act of 1980 made major changes to the Employee Retirement Income Security Act. The Internal Revenue Service and the Pension Benefit Guaranty Corporation are primarily responsible for administering and enforcing the amendments, and they need complete and...
Date July 22, 1982 Report No. GGD-82-82 Title

Tax Policy and Administration: Compilation of GAO Work on Tax Administration Activities During 1981

._li I>,. ., REPORT BY THE Comptroller General OF THE UNITEDSTATES Compilation Of GAO’s Work On Tax Administration Activities During 1981 This report, required by Public Law 95-125, summarizes the results of GAO’s work on tax administration activities for 1981. Among other things, the report discusses open recommendations to the Congress from reports issuedduring and before 1981, legislative a...
Date July 15, 1982 Report No. CED-82-78 Title

Revitalizing Distressed Areas Through Enterprise Zones: Many Uncertainties Exist

E &g&” I . ’ i-k’ THE COMPTROLLERGENERAL Report ToThe Congress OF THEUNITEDSTATES Revitalizing Distressed Areas Through Enterprise Zones: Many Uncertainties Exist The administration has proposed the enterprise zone concept as a new approach to revitalize distressed areas by providing tax relief and regulatory reform. Objectives would be to stimulate business development and create jobs. Many...
Date July 6, 1982 Report No. GGD-82-90 Title

Information Management: Impact of the Paperwork Reduction Act on the Internal Revenue Service's Ability To Administer the Tax Laws

COMPTROLLER GENERAL WASHINGTON OF D.C. THE UNITED 20544 STATE83 B- 182087 July The Honorable Jchn C. Danforth Subcommittee on Federal Chairman, Research & Rules Expenditures, Committee on Governmental Affairs United States Senate Dear Mr. Chairman: Impact of the Paperwork Reduction Act on the Internal Revenue Service's Ability tc Administer the Tax Laws (GAO/GGD-82-90) 6, 1982 Subject: concern tha...
Date July 1, 1982 Report No. GGD-82-38 Title

Tax Policy and Administration: Key Issues Affecting State Taxation of Multijurisdictional Corporate Income Need Resolving

1 , =7235&7 iY THE COMPTROLLER GENERAL Report To The Chairman, House Committee On Ways And Means OF THE UNITEDSTATES Key Issues Affecting Of Multijurisdictional Need Resolving In recent years, the number of multijurisdictional-multistate and multinationakorporations and the related amounts of State tax revenue have grown significantly.States’ current practice of using widely varying rules to det...
Date June 16, 1982 Report No. EMD-82-48 Title

Natural Resources: Interior Should Help States Assess Mineral Tax Programs

. * I ‘m.. &a BY THE U.S.GENERAL ACCOUNTING OFFICE ReportToTheSecretaryOf The Interior interior Should Help States Assess Mineral Tax Programs Giv ‘n the critical interaction of Federal min ral policy, State tax policy, and the prof tability of domestic mining, GAO believ 1 s that a formal institutional focus is needed to help ensure that tax policies are corn atible with national mineral prod...
Date May 18, 1982 Report No. 118387 Title

Tax Policy and Administration: House Bill 6300, the Tax Compliance Act of 1982

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EXPECTED AT 1O:OO A.M. EDT TUESDAY, MAY 18, 1982 STATEMENT OF WILLIAM J. ANDERSON, DIRECTOR, GENERAL GOVERNMENT DIVISION BEFORE THE COMMITTEE ON WAYS AND MEANS HOUSE OF REPRESENTATIVES ON HOUSE BILL THE TAX COMPLIANCE Mr. Chairman We are deliberations Our testimony from conducting and Members pleased on H.R. is ...
Date May 7, 1982 Report No. GGD-82-60 Title

Tax Policy and Administration: The Federal Government Can Save $1.7 Million Annually by Eliminating Strip Stamps

UNITEDSTATES Gaw?Ar. ACCOUNTING OFFICE WASHINGTON, D.C. ZOS48 -QovRlyMLM OlYUlOW _ MAY7,.1992 B--207193 The Honorable Secretary of Dear Mr. Donald T. Regan the Treasury Secretary: The Federal Government Can Save Million Annually by Eliminating (GAO/GOD-82-60) $1.7 Strip Stamps Subject: the administration of nonAs you know, we are reviewing income based taxes by the Internal Revenue Service: the Bu...
Date April 28, 1982 Report No. HRD-82-13 Title

Business, Industry, and Consumers: Investigation To Reform Teamsters' Central States Pension Fund Found Inadequate

kEPORT By THE - Nat to be released a&i& fhg am-j mea +xcept Qfl the hisb ot spaciffe rppf-ova! ot comgt-Momrl iiala8tionr. Comptroller General OF THE UNITEDSTATES Investigation To Reform Teamsters’ Central States Pension Fund Found Inadequate The Federal Government’s 6-year investigation of the Teamsters’ Central States, Southeast and Southwest Areas Pension Fund has cost about $8 million. ...
Date April 26, 1982 Report No. 118174 Title

Tax Policy and Administration: IRS Policies and Procedures To Safeguard Taxpayer Rights and the Effects of Certain Provisions of the 1976 Tax Reform Act

t UNITED STATES GENERAL ACCOUNTING OFFICE 20548 WASHINGTON, D.C. I l%\W FOR RELEASE ON DELIVERY EXPECTED AT lo:00 A.M. EDT MONDAY, APRIL 26, 1982 STATEMENT OF WILLIAM J. ANDERSON, DIRECTOR GENERAL GOVERNMENT DIVISION BEFORE THE SUBCOMMITTEE ON OVERSIGHT HOUSE COMMITTEE ON WAYS AND MEANS CONCERNING IRS POLICIES AND PROCEDURES II 118174 TO SAFEGUARD TAXPAYER RIGHTS AND THE EFFECTS OF CERTAIN PROVISI...
Date April 26, 1982 Report No. 118202 Title

Tax Policy and Administration: Senate Bill 2369, Independent Contractor Tax Classification and Compliance Act of 1982

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EXPECTED AT 2:00 P.M. EDT MONDAY, APRIL 26, 1982 STATEMENT OF DANIEL F. STANTON, DEPUTY DIRECTOR, GENERAL GOVERNMENTDIVISION BEFORE THE SUBCOMMITTEE ON OVERSIGHT OF THE INTERNAL REVENUE SERVICE OF THE SENATE COMMITTEE ON FINANCE ON SENATE BILL 2369, INDEPENDENT CONTRACTORTAX CLASSIFICATION AND COMPLIANCE Ill lll...
Date April 14, 1982 Report No. PAD-82-33 Title

Government Operations: Modified Coinsurance and Its Use by Some Life Insurance Companies To Reduce Taxes

UNITEDSTATESGENERALACCOUNTM OmcE WASHINGTON, D.C. 20543 PROGRAM DIVISION ANALYSIS B-206899 APRIL 14,1982 The Honorable Dan Rostenkowski Chairman, Joint Committee on Taxation Congress of the United States Dear Mr. Chairman: Modified Insurance Coinsurance Companies and Its Use by Some Life to Reduce Taxes (PAD-82-33) Subject: asked us to analyze On December 23, 1981, your committee the characteristi...
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 Dec. 14, 1981 Report No. 117066 Title

Tax Policy and Administration: Consideration of Whether the Existing Tax Disclosure Statute Strikes a Proper Balance Between Privacy Rights and Law Enforcement Information Needs

UNITED STATES GENERALACCOUNTINGOFFICE WASHINGTON,D.C. FOR RELEASE ON DELIVERY EXPECTEDAT 10 A.M. EST MONDAY, DECEMBER 14, 1981 STATEMENTOF WILLIAM J. ANDERSON, DIRECTOR GENERALGOVERNMENT DIVISION BEFORE THE SUBCOMMITTEE OVERSIGHT ON HOUSECOMMITTEEON WAYS AND MEANS ON WHETHER THE EXISTING TAX DISCLOSURE STATUTE STRIKES A PROPERBALANCE BETWEEN PRIVACY RIGHTS AND LAW ENFORCEMENT INFORMATION NEEDS ' M...
Date Nov. 9, 1981 Report No. 116839 Title

Tax Policy and Administration: Effects of the 1976 Tax Reform Act Disclosure Provisions on Law Enforcement Activities

I. L UNITED STATES GENERALACCOUNTING OFFICE WASHINGTON,D.C. .FOR RELEASE ON DELIVERY EXPECTEDAT 2:00 P.M. EST MONDAY, NOVEMBER 1981 9, STATEMENT OF WILLIAM J. ANDERSON,DIRECTOR GENERALGOVERNMENT DIVISION BEFORETHE ON SUBCOMMITTEE OVERSIGHTOF THE INTERNAL REVENUESERVICE SENATE COMMITTEEON FINANCE ON THE EFFECTS OF THE 1976 TAX REFORM ACTI-Saij'fSCLOSUREPROVISIONS ON LAW ENFORCEMENT ACTIVITIES Mr. C...
Date Nov. 5, 1981 Report No. GGD-82-4 Title

Tax Policy and Administration: What IRS Can Do To Collect More Delinquent Taxes

BY THEP COMPTROLLER GENERAL E Report To The Congress OF THE UNITED STATES What IRSCan Do To Collect More Delinquent Taxes The number and amount of delinquent tax accounts are increasing faster than IRS can deal with them. In 1979 delinquent taxes owed the Government exeeded $13 billion. Although IRS collected almost $5 billion in delin uenties that year, delinquencies grew by $s billion, totaling ...
Date Oct. 19, 1981 Report No. HRD-82-12 Title

Business, Industry, and Consumers: Better Management of Private Pension Plan Data Can Reduce Costs and Improve ERISA Administration

Comptroller General OF THE UNITED STATES Better Management Of Private Pension Plan Data Can Reduce Costs And Improve ERlSAAdministration The Employee Retirement income Security Act requires private pension plans to report information to the Department of Labor, the Internal Revenue Service, and the Pension Benefit Guaranty Corporation, the agencies responsible for administering and enforcing the a...
Date Sept. 30, 1981 Report No. GGD-81-81 Title

Tax Policy and Administration: IRS Could Better Protect U.S. Tax Interests in Determining the Income of Multinational Corporations

i’ -2’ i _ ! t:-/. q-d hf : ,/ - / ’ BY THECOMPTROLLERGENERAL Report To The Chairman, House Committee On Ways And Means OF THEUNITEDSTATES IRS Could Better Protect U.S.Tax Interests In Determining The Income Of Multinational Corporations When multinational corporations price transactions with their subsidiaries, they often have the opportunity to take advantage of disparate corporate tax rat...
Date Sept. 30, 1981 Report No. PAD-81-68 Title

Agriculture and Food: Special Estate Tax Provisions for Farmers Should Be Simplified To Achieve Fair Distribution of Benefits

REPORTBY THE OF THE UNITEDSTATES I -I c,7 .
Date Sept. 30, 1981 Report No. HRD-81-117 Title

Business, Industry, and Consumers: Tax Revenues Lost and Beneficiaries Inadequately Protected When Private Pension Plans Terminate

BY THECOMPTROLLER GENERAL , f&port ToThe Congress OF THEUNITEDSTATES Tax Revenues Lost And Beneficiaries Inadequately Protected When Private Pension Plans Terminate Many terminating private pension plans are not voluntarily requesting the internal Revenue Service (IRS) reviews for protecting participants’ rights to benefits, and termination actions are not being reported to the Pension Benefit G...
Date Sept. 17, 1981 Report No. PAD-81-1A Title

Government Operations: Billions of Dollars Are Involved in Taxation of the Life Insurance Industry--Some Corrections in the Law Are Needed

Report.ToThe c”x>nsress OF THEUNITEDSTATES Billions Of Dollars Are Invoked In Taxation Of The Life Insurance Industry - Some Corrections In The Law Are Need The income of U.S. life insq~&g!Mm is taxed under a special.,A&mptk ol the I+ ternal Revenue Code that was enact& in I@69 and tailomd to the life insurance inmit then existed: in the last m y@am mechanges occurred in thb in-, rm&oA its struc...
Date Sept. 17, 1981 Report No. PAD-81-1 Title

Tax Policy and Administration: Billions of Dollars Are Involved in Taxation of the Life Insurance Industry--Some Corrections in the Law Are Needed

. * I ’ --116qo2 BY THECOMPTROLLERGENERAL Report To The Congress OF THEUNITEDSTATES Billions Of Dollars Are Involved In Taxation Of The Life Insurance Industry -- Some Corrections In The Law Are Needed The income of U.S. life insurance companies is taxed under a special subchapter of the Internal Revenue Code that was enacted in 1959 and tailored to the life insurance industry as it then existed...
Date July 20, 1981 Report No. 115860 Title

Financial Management: Improving the Collection of Debts Owed the Government

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EXPECTEDBY 10:30 MONDAY, JULY 20, 1981 . STATEMENTOF WILBUR D. CAMPBELL ACTING. DIRECTOR ACCOUNTING AND FINANCIAL MANAGEMENT DIVISION BEFORE THE SUBCOMMITTEEON OVERSIGHT OF THE INTERNAL REVENUE SERVICE COMMITTEE ON FINANCE UNITED STATES SENATE ON I IMPROVING THE COLLECTION OF DEBTS OWEDTHE GOVERNMENT3 Mr. Chairm...
Date July 8, 1981 Report No. GGD-81-83 Title

Tax Policy and Administration: Illegal Tax Protesters Threaten System

t ./ REPORTBY THE Comptroller General OF THE UNITEDSTATES Illegal Tax Protesters Threaten Tax System The number of illegal tax protesters--persons who, according to IRS, advocate and/or use schemes to evade paying taxes--has increased significantly in recent years. Since they represent a threat to our Nation’ voluntary tax s system, IRS has taken some important counter measures, including the es...
Date July 6, 1981 Report No. B-202613 Title

Government Operations: [Comments on S. 421]

COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON D.C. 20548 5-202613 The Honorable 1jilliar V. Rcth, Jr. Chairman, Committee on Governimental Pffairs United States Senate Dear Mr. Chairr.-ian: July 6, 1981 You asked us to review and comment on S. 421, a bill to provide for reductions in oblications for fiscal year 1982 by departments, agencies, and establishments of the executive branch of the ...
Date June 25, 1981 Report No. EMD-81-100 Title

Energy: DOE Needs To Reestablish a Solar Energy Goal and Develop Plans To Achieve That Goal

UNITED STATES GENERAL ACCOUNTJNG OFFICE WASH INCTON, D.C. 20546 ENERGY AND DIVISION MINERALS B-198213 June 25, 1981 The Honorable The Secretary Dear Mr. Subject: James B. of Energy Edwards 115704 Secretary: DOE Needs to Reestablish a Solar Energy rGoal and Develop Plans to Achieve Tnat Goal (END-81-100) _I As you know, in 1979 the former Presiuent set a national percent --of tne Nation's energy go...
Date May 11, 1981 Report No. 115251 Title

Tax Policy and Administration: Adequacy of IRS Compliance Resources for FY 1982

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EXPECTED AT 1:00 P.M. EST. MONDAY, MAY 11, 1981 STATEMENT OF WILLIAM J. ANDERSON, DIRECTOR 115251 GENERAL GOVERNMENT DIVISION BEFORE THE SUBCOMMITTEE ON OVERSIGHT HOUSE COMMITTEE ON WAYS AND MEANS ON THE ADEQUACY OF IRS COMPLIANCE Lr RESOURCES FOR FY 1982 1 Mr. Chairman We are carrying which primarily Over grams...
Date May 6, 1981 Report No. GGD-81-74 Title

Government Operations: IRS Collection Activities in the Area of Organized Crime

UNITED STATESGENERALACCOUNT~NG OFFICE WASHINGTON, D.C. 20548 GENERAL GOVERNMBM DIVISION B-198049 The Honorable United States Dear Senator Subject: Sam Nunn Senate Nunn: . r IRS Collection Organized ctivities in (GGD-81-74) the Area of This is in response to your April 29, 1980, request for information concerning the Internal Revenue Service's (IRS) efforts to collect monies owed IRS by organized c...
Date April 29, 1981 Report No. GGD-81-25 Title

Tax Policy and Administration: Streamlining Legal Review of Criminal Tax Cases Would Strengthen Enforcement of Federal Tax Laws

BY THE COMPTROLLER GENERAL .l?y2?6 Report To The Joint Committee On Taxation Congress Of The United States OF THE UNITED STATES Streamlining Legal Review Of Criminal Tax Cases Would Strengthen Enforcement Of Federal Tax Laws I RS expends extensive resources investigating many criminal tax cases which do not lead to prosecutive recommendations or convictions. While this is understandable and unavoi...
Date April 28, 1981 Report No. GGD-81-45 Title

Tax Policy and Administration: Fictitious Tax Deposit Claims Plague IRS

L . i B Y T H E C O M P T R O L L E RG E N E R A L R e p o rt T o T h e C o n g ress O F T H E U N ITE DS T A T E S ( Fictitio u s T a x D e p o sit C la ims P la g u e IR S G A O estimates th a t 3 1 p e r c e n t o f th e delinq u e n t e m p loyers’a c c o u n ts it r e v i e w e d involved fictitio u s ta x d e p o s i t claims. P r e s e n t a n d p r o p o s e d IRS a d m inistrative p r o...
Date April 13, 1981 Report No. 114967 Title

Tax Policy and Administration: Federal Government Efforts To Administer the Crude Oil Windfall Profit Tax Act of 1980

UNZTE@I STATES GENERU ACCOUNTING OFFICE WASBZNGTON, P.C. 20548 I. FOR RELEASE ON DELIVERY EXPECTED AT 1O:OO A.i4. EST MONDAY, APRIL 13, 1981 STATEMENT OF WTLLIAH Y. ANDERSON, DIRECTOR GEWERALGOVERNMENTDIVISION BEFORE THE SUBCOMMITTEE ON COHMERCE, CONSUMER, AND MONETARYAFFAIRS BOUSE COMNITTEE ON GOVERNMENT OPERATIONS OM FEDERAL GOVERNMENTEFFORTS TO ADMINISTER THE tCRUDE OIL WINDFALL PROFIT TAX ACT ...
Date March 10, 1981 Report No. 114552 Title

National Defense: Proposals for More Effective Military Manpower Policies

U.S. General Accounting Office Washington, D.C. FOR RELEASE ON DELIVERY Expected at 9:30 a.m Tuesday, March 10, 1981 STATEMENTOF DR. KENNETH J. COFFEY ASSOCIATE DIRECTOR (MILITARY) FEDERAL PERSONNELAND COMPENSATIONDIVISION BEFORE THE DEFENSE TASK FORCE HOUSE COMMITTEE ON THE BUDGET ON ,/PROPOSALSFOR MORE EFFECTIVE MILITARY MANPOWER b Mr. Chairman: I am pleased discuss, of our to appear before the ...
Date March 3, 1981 Report No. 114495 Title

Government Operations: President's Program for Economic Recovery

4, L, UNITED STATES GENERAL ACCOUNTING Washington, D.C. 20548 OFF;CE . FOR REWSASEON DELIVERY Exp8ct8d on March 3, 1981 Statmmat . . (. *, . of : States Elmer B. Staats Comptroller General of the United * . U.S. Hou81s of Representatives on the Program for Economic Recoveiy Mr. Chairman and Members of tha Conenitteer before you today to diicuss The President proposals for the I am pleased I to app...
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 March 1, 1981 Report No. PAD-81-27 Title

Glossary of Terms Used in the Federal Budget Process: Related Accounting, Economic, and Tax Terms (Third Edition)

A Glossary Of Terms Used In”The Federal Budget Process And Related Accounting, Economic, and Tax Terms March 1981 Third Edition rc- ._ United States General Accounting Washington, Office D.C. PAD-8 I-27 Library Main entry under title: of Congress Cataloging in Publication Data A Glossary of terms used in the federal budget process and related accounting, economic, and tax terms. “March 1981....
Date Feb. 27, 1981 Report No. ID-81-29 Title

Tax Policy and Administration: American Employment Abroad Discouraged by U.S. Income Tax Laws

F SW, w4g BY THECOMPTROLLERGENERAL’ Report ToThe Congress OF THEUNITEDSTATES American Employment Abroad Discouraged By U.S.Income Tax Laws To adequately promote and service US. roducts and operations in forei n countries, e .S. companies em lay a large Borce of U.S. citizens abroad. cpA0 surveyed a roup of major U.S. companies which report d that US. tax rovisions established by the Foreign Earn...
Date Jan. 21, 1981 Report No. EMD-81-18 Title

Natural Resources: New Means of Analysis Required for Policy Decisions Affecting Private Forestry Sector

BY THECOMPTROLLERGENERAL Report ToThe Congress OF THEUNITEDSTATES New Means Of Analysis Required For Policy Decisions Affecting Private Forestry Sector Demand for U.S. timber is expected to increase dramatically over the next several decades. Even greater increases, proportionately, are forecast for timber prices, imposing a great strain on the U.S. economy. The timber capital gains tax provision ...
Date Dec. 10, 1980 Report No. ID-81-3 Title

International Affairs: American Employment Generally Favorable at International Financial Institutions

.I BY THECOMPiROLLER GENERAL Of THEUNITEDSTATES +,“,940 R!QcxxtTo The Congress Arjnerican Employment Generally Favorable At International Financial Institutions Dep rtment of the Treasury, the primary agen y responsible for American employment in t 4 e World Bank, Inter-American Developmerit Bank, Asian Development Bank, and Intetnational Monetary Fund relies on the job jmarket to provide qualif...
Date Dec. 5, 1980 Report No. ID-81-2 Title

International Affairs: The Value-Added Tax in the European Economic Community

0861 ‘S kl38W333cl z-18-01 ‘A$!A!SSaJfiaJ lUaJai# S,Xel a41 l!w!l 01 saJnseaw ~001 AJluno3 y3eg ‘saxel uogdwnsuos JaqlO U! SUO!lXlPaJ 6U!ll~S~~O Aq pa!uedwome seM uo!l!sodw! si! asne3aq .saseaJ~u! as!Jd luem4yQs u! 1lnsaJ sAeMle lou pip xel pappe-anleA ac(l 34auaq apeJ1 alu!l 40 lnq ‘AD!lod 3!wouo3aoJ3ew Gu!luaw -aldw! pue anuahaJ 6u!ieJaua6 ~04 In4asn aq 01 1! pun04 sluau~u~aho6 ‘AlleJa...
Date Nov. 19, 1980 Report No. 113937 Title

Underground Economy--What Can and Should Be Done: The Federal Role

PRESENTATION O F DANIEL C . HARRIS, GROUP DIRECTOR GENERAL GOVERNMENT D I V I S I O N UNITED S T A T E S GENERAL ACCOUNTING O F F I C E BEFORE THE SEVENTY-THIRD ANNUAL CONFERENCE ON TAXATION SPONSORED BY THE NATIONAL TAX ASSOCIATIONTAX I N S T I T U T E O F AMERICA NEW ORLEANS, LA. NOVEMBER 1 9 , 1 9 8 0 I welcome t h e o p p o r t u n i t y t o p a r t i c i p a t e i n t h i s con- f e r e n c e...