A Proposal to Reform the Taxation of Pension Fund Business and ...

A recent proposal in Congress attempts to resolve this issue by subjecting public pension funds to tax on UBIT income. This Article explores the rationales for ...

Redefining a Blurry Line: A Proposal to Reform the Taxation of ...

Pension funds are established to provide workers in the private and public sectors with tax-advantaged retirement benefits. Corporate and public pension funds ...

U.S. Department of the Treasury Outlines Tax Proposals to Reduce ...

Closing Medicare tax loopholes and extending solvency of the Medicare Trust Fund indefinitely by expanding the Net Investment Income Tax on ...

A PROPOSAL TO REFORM THE TAXATION OF CORPORATE ...

revenue from tax-exempt institutions and retirement plans that hold corporate stock, makes a significant contribution toward revenue neutrality, and ...

Kamala Harris Tax Plan Ideas: Details and Analysis

above $1 million and tax unrealized capital gains at death above a $5 million exemption ($10 million for joint filers); Limit retirement account ...

How Recent Reforms to Retirement Saving Will Impact Taxpayers in ...

Secure 2.0 Addresses Flaws in Tax Code's Treatment of Saving and Retirement. To assist taxpayers who may be falling behind in their retirement ...

Pension Protection Act of 2006 revises EO tax rules - IRS

On August 17, 2006, the President signed the Pension Protection Act of 2006. The statute enacted numerous changes to the tax law provisions affecting tax- ...

Pension Reform Doesn't Mean Higher Taxes | Mercatus Center

But the public-pension industry—government unions and the various financial and actuarial consultants employed by pension-plan managers—claims that “transition ...

A Proposal to Reform the Taxation of Corporate Income - AEI

The reform encourages domestic investment and sharply reduces incentives for corporate inversions. It is approximately revenue neutral and makes the tax system ...

CRS Issues Overview of Tax Reform Proposals | Tax Notes

... system to promote specific social and economic goals. ... Accumulated earnings under pension plans, IRAs ... This proposal would repeal the corporate income tax ...

A Proposal to Reform the Taxation of Corporate Income

... corporate taxes paid, imposes a 15 percent tax on interest income of nonprofits and retirement plans, and addresses stock price volatility ...

The taxation of foreign pension and annuity distributions - IRS

International tax gap series. A foreign pension or annuity distribution is a payment from a pension plan or retirement annuity received from ...

History of EBSA and ERISA - U.S. Department of Labor

Initially, the IRS was the primary regulator of private pension plans. The Revenue Acts of 1921 and 1926 allowed employers to deduct pension contributions from ...

Recent pension reforms | OECD iLibrary

These higher effective taxes can, however, discourage participation and/or lower savings rates in the voluntary schemes affected by the reform. In Canada, the ...

Reforming Corporate Taxation in a Global Economy: A Proposal to ...

Under our proposed formulary apportionment system, firms would no longer have an artificial tax incentive to shift income to low-tax locations. This would help ...

Reforming Pensions:Myths, Truths, and Policy Choices-WP/00/139

The economics of pension schemes can be confusing because it tends to focus on financial aspects such as analysis of portfolios of financial assets. I shall try ...

Office of Tax Policy Reports | U.S. Department of the Treasury

This page contains Official Reports, Reports to Congress, and a set of reports related to Tax Reform. Scroll down to see them all.

Tax Reform Proposal Undermines Small Business Workers ...

With the pass-through rates under consideration, many of those small business owners would be penalized for making retirement plan contributions, and for ...

Reform of pension tax relief - UK Parliament

In this system pension contributions incur income tax like other earnings, but investment growth and withdrawals would be exempt. Page 5. Reform ...

Wyden Unveils Proposal to Fix Broken Tax Code, Equalize ...

Washington, D.C. – Senate Finance Committee Ranking Member Ron Wyden, D-Ore., today unveiled a proposal to fix the broken U.S. tax code and ...