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GAO Reports by subject "Federal taxes"

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Date Report No. Title
Date Dec. 28, 1983 Report No. 123420 Title

[Marginal Tax Rates on Earnings of Factor Inputs: Estimates for Five OECD Nations]

P - t i . L.4 j 27437 llllll llllllllllll I 1 l 123420 M R I A TAX RATES ON EARNINGS OF FACTOR INPUTS: A GN L ESTIMATES FOR FIVE OECD NATIONS William 6 . Shear U.S. General Accounting Office George S. To’lley Un i vers it y o f C h i ca go This paper i s i o be presented a t the ASSA Meetings under the Society f o r Government Economists on December Zd, 1983, i n San Francisco. This research was...
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 March 24, 1982 Report No. 117947 Title

Tax Policy and Administration: Status of the IRS Taxpayer Service Program

UNITED STATES GENEML ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELUSE ON DELIVERY EXPECTED AT 9:30 A.M. EST Wednesday, March 24, 1982 STATEMENT OF WILLIAM J. ANDERSON, DIRECTOR GENERAL GOVERNMENT DIVISION BEFORE THE SUBCOMMITTEE ON OVERSIGHT OF GOVERNMENT MANAGEMENT COMMITTEE ON GOVERNMENTAL AFFAIRS UNITED STATES SENATE ON THE STATUS OF IRS' Mr. Chairman We are in its inquiry Service's based an...
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 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 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. 28, 1981 Report No. EMD-81-145 Title

Energy: Analysis of Federal Funding for Electric Utility R&D Projects

Date May 7, 1981 Report No. B-202801 Title

Government Operations: Right To Recover Anticipated Profits

COM*TROLLER COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON D.C. 20548 May 7, 1981 B-202801 The Honorable Bill Goodling Member, United States House of Representatives 2145 Market Street Camp Hill, Pennsylvania 17011 Dear Mr. Goodling: We refer to your letter dated March 26, 1981, with enclosures, requesting our comments concerning, in effect, theIright o MNJI-) to recover anticipated profitzsf...
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 Feb. 4, 1981 Report No. AFMD-81-26 Title

Financial Management: Accounting Changes Needed in the Railroad Industry

Report ToThe Congress OF THE UNITEDSTATES Accounting Changes Needed In The Railroad Industry In contrast to other industries, which use depreciation accounting for capital assests, railroads use a unique “betterment” accounting method for their track structure. GAO believes the Interstate Commerce Commission and the Securities and Exchange Commission should require railroads to adopt depreciat...
Date Sept. 23, 1980 Report No. PAD-80-24 Title

Government Operations: An Analytical Framework for Federal Policies and Programs Influencing Capital Formation in the United States

BY THECOMPTROLLERGENERAL Report To The Congress OF THEUNITED STATES An Analytical Framework For Federal --. ~Policies And Prbgrams Influencing Capital Formatibn In The United States Capital formation is an essential part of economic growth. Job creation and productivity depend on it. The slowdown in capital formation and the capital to labor ratio in the 1970s are matters of great concern. Their l...
Date July 16, 1980 Report No. GGD-80-89 Title

Tax Policy and Administration: The IRS Can Make the Estimated Tax Forms and Instructions Easier To Understand and Use

i GAO United States General Accauntlng Office Washington, DC 20548 General Gcvernment Dlvisron B-196969 The Honorable Jerome Kurtz ‘ 92c -I Commissioner of Internal Revenue Department of the Treasury R c: l' -" Dear Mr. Kurtz: JULY 16.1980 I The Internal Revenue Service Can Make the Estimated Tax Forms and Instructions Easier to Understand and Use (GGD-80-89) Subject: $p@ j By letter dated Decem...
Date Oct. 3, 1979 Report No. GGD-80-3 Title

Tax Policy and Administration: The Government of Guam's Administration of Its Income Tax Program

- COMPTROLLER GENERAL WASHINGTON. OF THE DC. UNITED SATES 2054.11 B-194332 . Udall Interior and Jackson Energy OCTOBER 3.1979 The Honorable Morris K. Committee on Chairman, and Insular Affairs House of Representatives The Honorable Henry M. Committee on Chairman, and Natural Resources United States Senate Subject: of Guam's Administration Tax Progratii(GGD-80-3) -. This report discusses the Govern...
Date July 24, 1979 Report No. EMD-79-78 Title

Energy: The Economic and Energy Effects of Alternative Oil Import Policies

, BY THE COMPTROLLER GENERAL ~~l~~~ll~ll~l~l~ LM109949 ss OF THE UNITEDSTATES The Economic And Energy Effects rnative Oil Import Policies Increasing reliance on imported oil leaves the United States vulnerable to abrupt price increases and supply disruptions, threatening our economy and national security. This report examines alternative ways to reduce oil imports. GAO compared the economic and en...
Date April 19, 1979 Report No. FPCD-79-19 Title

The Tax Status of Federal Resale Activities: Issues and Alternatives

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 March 9, 1979 Report No. FGMSD-79-19 Title

Financial Management: The Government Can Collect Many Delinquent Debts by Keeping Federal Tax Refunds as Offsets

BY Tt-jECOMPTROLLER GENERAL OF THE UNITEDSTATES fBG+ Report To The Congress - y 1 The Government Can Collect Many Delinquent Debts By Keeping Federal Tax Refunds As Offsets Over $400 million in non-tax receivables was written off by the Government in fiscal 1978, and that amount is increasing. A considerable portion of those non-tax accounts could be collected by reducing future income tax refunds...
Date Aug. 4, 1977 Report No. FGMSD-77-9 Title

Financial Management: Procedures Used by the Internal Revenue Service To Provide Taxpayers With Refunds Not Initially Delivered by the Postal Service

DOCUMENT RESUME 03103 - rA2173307] r rocedures Used by the Internal Revenue Service to Provide Taxpayers with efunds Not Initially Delivered by the Postal Servicel. FGMSD-77-9; B-137762. Agust 4, 1977. 6 pp. Report to Jerome urtz, Commissioner, Internal Revenue Service; by D. L. Scantlebury, Director, Financial and General Management Studies Div. Issue Area: Accounting and Financial Reporting (280...
Date May 17, 1976 Report No. 089599 Title

Tax Policy and Administration: Review of the Department of Finance and Revenue's Administration of Self-Assessed Taxes

UNITED STATES GENERAL ACCCNJNTINGOFFICE . WASHINGTON, D.C. 20548 I GENERAL GOVERNMENT DIVISION MAY17 1976 \ Mr. Kenneth Back, Director Department of Finance and Revenue District of Columbia Government Dear Mr. Back: We have completed our review of the Department of Finance and Revenue's (DFR) administration of self-assessed taxes'. The review resulted in reports to the and the Mayor and District C...
Date March 26, 1975 Report No. GGD-75-53 Title

Tax Policy and Administration: Mandatory Tax Withholding Recommended for Agricultural Employees

* REPORT TO THE JOINT COMMITTEE ON INTERNAL REVENUE TAXATION CONGRESS OF THE UNITED STATES Mandatory Tax Witlhholding Recommended For Agricultural Employees Internal Revenue Service Department of the Treasury BY THE COMPTROLLER GENERAL OF THE UNITED STATES COMPTROLLER GENERAL WASHINGTON, OF THE UNITED P.C. 20848 STATES B-137762 Chairman and Vice Chairman Joint Committee on Internal Revenue Taxatio...
Date March 7, 1972 Report No. 094405 Title

Achieving Better Cooperation: Washington, California, Los Angeles

Date April 7, 1971 Report No. 093021 Title

Financial Management: Review of Military Pay and Allowances

UNITED STATES GENERAL ACCOUNTING OFWE WASHINGTON, DC. 20548 CIVIL DIVISION . I c- L i c ’ d* . ‘; l . / 4 1* :, , ,,( .,” ,..: :’