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Articles 241 - 248 of 248

Full-Text Articles in Tax Law

Boston's Fiscal Future: Prognosis And Policy Options For 1984 To 1986, Joseph S. Slavet, Raymond G. Torto Oct 1983

Boston's Fiscal Future: Prognosis And Policy Options For 1984 To 1986, Joseph S. Slavet, Raymond G. Torto

John M. McCormack Graduate School of Policy and Global Studies Publications

The finances of the City of Boston have been variously affected throughout its long history by regional and national economic cycles, by legal constraints and changes in the state-local tax system and by inter-municipal resource and expenditure disparities.

In more recent years, however, a series of tremors converged to propel Boston's seemingly chronic fiscal problem to the crisis stage. As inflation climbed to unprecedented double-digit levels, an overwhelming majority of the state's populace supported specific limits on property taxes, the primary source of municipal revenue. As a result, Boston was forced to reduce property tax levies by $144 million during …


Post-Tefra Holding Company Strategies, David Randall Jenkins Dec 1981

Post-Tefra Holding Company Strategies, David Randall Jenkins

David Randall Jenkins, Ph.D.

Post-TEFRA holding company succession planning strategies relied on the Supreme Court's decision in Vogel Fertilizer Co.


The Massachusetts Fiscal System: Structure And Performance, Padraig O'Malley, Raymond G. Torto Mar 1981

The Massachusetts Fiscal System: Structure And Performance, Padraig O'Malley, Raymond G. Torto

Center for Studies in Policy and the Public Interest Publications

On November 4, 1980 the citizens of Massachusetts, by a vote of 59% to 41%, resoundingly endorsed a tax reduction plan known as Proposition 2 1/2. All communities in the Commonwealth were faced with an immediate reduction in their local revenues due to the immediate cut in the excise tax that Proposition 2 1/2 called for, and up to 130 communities will have to implement a 15% reduction in their tax levies for FY 1982.

Already there are protestations from many local officials that they cannot make the required tax cuts without severely reducing the level of local services. The …


A Fact Book On Proposition 2 1/2, Padraig O'Malley Jan 1980

A Fact Book On Proposition 2 1/2, Padraig O'Malley

Center for Studies in Policy and the Public Interest Publications

In this age of inflation many tax reduction plans have been proposed throughout the nation. This November Massachusetts voters will vote on Proposition 2 1/2 - a tax reduction proposal sponsored by a coalition of citizens.

This booklet describes the costs and benefits of Proposition 2 1/2 in an objective way, so that you can make an informed decision when you cast your vote. The University of Massachusetts' Center for Studies in Policy and the Public Interest and the Massachusetts Cooperative Extension Service believe that when you have access to unbiased information you will make better decisions and participate more …


Loss-Leaders For The Inner Cities, Chester Smolski Aug 1978

Loss-Leaders For The Inner Cities, Chester Smolski

Smolski Texts

"The Wall Street Journal has called it 'the latest war between the states.' It is a tool long used by Southern cities and states that only now is being utilized in the Northeast and Midwest. And it has been used by the city of Providence at the Biltmore Plaza.


Speaking Out: Why Exempt Veterans?, Chester Smolski Aug 1977

Speaking Out: Why Exempt Veterans?, Chester Smolski

Smolski Texts

"The city of Providence will likely incur a deficit of approximately $3 million this fiscal year. Yet, even with this deficit, tax rates will raise by $1.90, 300 municipal employees will be fired, and an additional 200 jobs will not be filled as workers retire."


An Economic Analysis Of Contributions Under The Income Tax Laws, Floyd E. Gillis, Vernon L. Smith Jan 1958

An Economic Analysis Of Contributions Under The Income Tax Laws, Floyd E. Gillis, Vernon L. Smith

Economics Faculty Articles and Research

In this note classical tools are used to examine the treatment of "gifts in kind" under the federal income-tax laws as they were but a few years ago, as they are today, and as they should be, given the objective that the law appears to be trying to achieve. It will be demonstrated that, under certain conditions, firms today can maximize profit after taxes by producing some output to be given to acceptable charities.


A Program For The People - For The Taxpayers - Communist Party Of The U.S.A., Communist Party Of The U.S.A. Jan 1939

A Program For The People - For The Taxpayers - Communist Party Of The U.S.A., Communist Party Of The U.S.A.

Ina and Noel Harris Collection

Pamphlet campaigning for Albert J. (Mickie) Lima, Candidate for City Council that outlines their plan for labor, general improvements for Eureka and issue to stop monopoly corruption of city government.

Issued By: Eureka Branch, Communist Party of the U.S.A. Election Campaign Headquarters: 1404 Albee St. Eureka, CA.