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Full-Text Articles in Tax Law
Tax Coordination, Blaine G. Saito
Tax Coordination, Blaine G. Saito
Georgia State University Law Review
The United States implements much of its social policy through its income tax laws. The Code is rife with tax expenditures for education, housing, community economic development, retirement savings, and health care to name a few. But the IRS is not an agency with expertise in any of these areas and developing such expertise would draw resources away from its core tax administration mission. Commentators have thus called for a series of changes from turning these tax expenditures into outlays for these programs to divesting the IRS/Treasury of most of the administration of social policy tax expenditures. Yet, given American …
Sb 6: The Review, Creation, And Extension Of Georgia Tax Credits And Deductions, Richard Hardeman, Aidan Zafar
Sb 6: The Review, Creation, And Extension Of Georgia Tax Credits And Deductions, Richard Hardeman, Aidan Zafar
Georgia State University Law Review
The Act provides for the review of tax credits and deductions while extending or creating various tax credits and deductions. First, the Act allows certain government officials to request a review of up to five tax credits or deductions per year to evaluate their economic efficiency. Second, the Act creates or extends tax credits and deductions for medical and pharmaceutical manufacturers, high-impact aerospace defense projects, short-line railroads, ticket sales for fine arts performances, rehabilitation of historic structures, yacht maintenance, and projects of regional significance.