The NMTC Program attracts private capital into low-income communities by permitting individual and corporate investors to receive a tax credit against their federal income tax in exchange for making equity investments in specialized financial intermediaries called Community Development Entities CDEs. CDE Certification is intended for community development financing intermediaries. New Markets Tax Credit Program. Tax Regulatory Reform. Treasury Coupon Issues. Corporate Bond Yield Curve.
Economic Policy Reports. Social Security and Medicare. Total Taxable Resources. Asset Forfeiture. Terrorist Finance Tracking Program.
Money Laundering. Financial Action Task Force. Protecting Charitable Organizations. Treasury Quarterly Refunding. Interest Rate Statistics. Treasury Securities. Treasury Investor Data. Debt Management Research.
Cash and Debt Forecasting. Debt Limit. Financial Stability Oversight Council. Federal Insurance Office. Consolidated Sanctions List. Additional Sanctions Lists. Sanctions Programs and Country Information. Frequently Asked Questions. Contact OFAC. Financial Literacy and Education Commission. Innovations in Financial Services. Featured Research. Exchange Stabilization Fund. International Monetary Fund. Multilateral Development Banks.
Exchange Rate Analysis. Small and Disadvantaged Business Utilization. Small Business Lending Fund. State Small Business Credit Initiative. Daily Treasury Bill Rates. Business Taxes How does the corporate income tax work?
What are pass-through businesses? How are pass-through businesses taxed? Is corporate income double-taxed? Tax Incentives for Economic Development What is the new markets tax credit, and how does it work?
What are Opportunity Zones and how do they work? Taxes and Multinational Corporations How does the current system of international taxation work? What are the consequences of the new US international tax system?
How does the tax system affect US competitiveness? How would formulary apportionment work? What are inversions, and how will TCJA affect them? What is a territorial tax and does the United States have one now?
What is the TCJA repatriation tax and how does it work? What is the TCJA base erosion and anti-abuse tax and how does it work? What is global intangible low-taxed income and how is it taxed under the TCJA? What is foreign-derived intangible income and how is it taxed under the TCJA? Comprehensive Tax Reform What is comprehensive tax reform? What are the major options for comprehensive tax reform?
Broad-Based Income Tax What is a broad-based income tax? What would and would not be taxed under a broad-based income tax? What would the tax rate be under a broad-based income tax? National Retail Sales Tax What is a national retail sales tax? What would and would not be taxed under a national retail sales tax?
What would the tax rate be under a national retail sales tax? What is the difference between a tax-exclusive and tax-inclusive sales tax rate? Who bears the burden of a national retail sales tax? Would tax evasion and avoidance be a significant problem for a national retail sales tax?
What would be the effect of a national retail sales tax on economic growth? What transition rules would be needed for a national retail sales tax? Would a national retail sales tax simplify the tax code? What can state and local sales taxes tell us about a national retail sales tax? What is the experience of other countries with national retail sales taxes? How would a VAT be collected? What would and would not be taxed under a VAT? What would the tax rate be under a VAT? What is the difference between zero rating and exempting a good in the VAT?
Who would bear the burden of a VAT? Is the VAT a money machine? How would small businesses be treated under a VAT? What is the Canadian experience with a VAT? Why is the VAT administratively superior to a retail sales tax?
What is the history of the VAT? How are different consumption taxes related? Other Comprehensive Tax Reforms What is the flat tax? What is the X-tax? What are the benefits of return-free filing? What are the drawbacks of return-free filing? How would the tax system need to change with return-free filing? Who would qualify for return-free filing?
Would return-free filing raise taxes? What was the experience with return-free filing in California? What other countries use return-free filing? What are the sources of revenue for local governments? Specific State and Local Taxes How do state and local individual income taxes work?
How do state and local sales taxes work? How do state and local property taxes work? How do state and local corporate income taxes work? How do state estate and inheritance taxes work? How do state earned income tax credits work? How do state and local severance taxes work? How do state and local soda taxes work? How do marijuana taxes work? Fiscal Federalism and Fiscal Institutions How does the deduction for state and local taxes work? What are municipal bonds and how are they used? What types of federal grants are made to state and local governments and how do they work?
What are state rainy day funds, and how do they work? What are tax and expenditure limits? What are state balanced budget requirements and how do they work? Glossary Glossary Glossary.
What is the new markets tax credit, and how does it work? Business Taxes. What is the New Markets Tax Credit and how does it work? Updated January
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