January 2nd 2012

Study Debunks Tax Repatriation Holiday Claims

A new study has cast doubt on claims from legislators and lobbyists that a tax holiday for multinational corporations on their repatriated foreign earnings would spark an economic revival in the U.S.

The study analyzes the impact of a tax holiday that was tried in 2004 and finds that it mainly benefited mature companies that already had the means to create jobs at home. The study was written by Lillian F. Mills a professor at the University of Texas at Austin, who carried out the research with Susan M. Albring, an assistant professor at Syracuse University, and Kaye J. Newberry, a professor at the University of Houston. It appears in the new issue of The Journal of the American Taxation Association, published by the American Accounting Association.

A group of multinational corporations, under the banner of the Win America Campaign, has been lobbying Congress for passage of repatriation legislation that would allow them to bring home approximately $1 trillion in foreign earnings at a reduced tax rate to spur investment in the U.S. They cite studies from Dr.

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Tags: Claims, Holiday Claims

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December 30th 2011

Looking Forward in the New Year: Crowding Out and Hyper-Inflation Watch

In my previous post, I cited Jeff Frieden’s and my proposal for a conditional inflation target. Yet, according to several observers, we are either on the brink of crowding out due to elevated government deficits [0], or high to hyperinflation, due to monetary base expansion [1]. As has been noted, none of these outcomes have yet materialized, despite months of such warnings. [2] [3] Here, I wanted to evaluate where market expectations stand on these views.

Nominal interest rates

As of December 28, constant maturity yields on five and ten year Treasury bills are at an all time (post-War) low.

According to the Fisherian relationship, the nominal interest rate is the sum of the ex ante real interest rate and the expected inflation rate. What do real interest rates look like? One can proxy real interest rates by examining yields on Treasury inflation protected securities (TIPS).

Real Interest Rates

Well, it is likely that real interest rates would be lower in the presence of smaller deficits.

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Tags: Crowding, Crowding Hyperinflation

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December 17th 2011

How to be more energy efficient

The latest round of energy price hikes have pushed up the cost of gas and electricity by an average of 17.4% and 10.8% respectively, prompting many of us to look for ways to reduce our bills.

According to figures from MoneySupermarket, consumers who switch to better deals could slash their energy costs by up to 24%, but you can also dramatically reduce your fuel bills by improving your home’s energy efficiency.

With even those on the best value plans typically shelling out in the region of £1,000 a year on energy, and with winter just around the corner, now’s the perfect time to take action. Here, we take a look at some of energy-saving measures that can save you money…

A large percentage of the heat that fires and radiators produce in your home escapes through the roof and walls. Easy ways to improve energy efficiency therefore include installing loft insulation, which can save you about £140 a year, or cavity wall insulation, which can cut your bills by around £150.

What’s more, while there are costs to consider – installing loft insulation, for example, costs around £500 – you can apply for a range of grants to help with this.

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Tags: Energy, Energy Efficient

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December 16th 2011

How Does Europe Solve its Debt Crisis?

Whether you are well-versed in international economics or not, you’re probably aware that Europe is having substantial problems. You’re also likely familiar with the resulting worldwide ripple effects: uncertainty amongst investors, fears of a global double-dip recession, and widespread political upheaval, just to name a few. Of course, there are a number of prominent theories for how to solve Europe’s debt crisis, but given the depth and complexity of the problem, none is perfect and each requires tough choices to be made. People – not just in Europe, but around the world – need hope, however. We need a plan, a sense that these economic issues are finite and not permanently debilitating. So, with that being said, what say we take a quick look at four different courses of action that Eurozone governments can take, the pros and cons of each, and which will provide the most long-term benefit without causing short-term chaos.

Option 1: Economically sound European countries pay down southern debtThis plan would involve countries like Germany, the Netherlands, and Finland using savings, tax revenue, and export surpluses to help pay down the debts of southern neighbors like Greece, Portugal and Italy until they are at manageable levels. Such an a

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Tags: Europe, Europe Solve

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December 16th 2011

Know Your Rights: The Audit Reconsideration Process

Duluth GA/Gwinnett/Forsyth/Alpharetta CPA…Know Your Rights: The Audit Reconsideration Process

An Audit Reconsideration process was set up to help taxpayers if you disagree with the results of : • An IRS Tax Assessment resulting from a change due to an IRS audit of the tax return. • A Return prepared by the IRS because you did not file a return as required per IRS tax Code.

The IRS Audit Reconsideration process is intended to be an informal way to address open tax monies arising out of the above circumstances. If you are paying the tax in full you will need to file a formal claim (IRS Form 1040X/Amended U.S. Individual Income Tax Return).

The IRS will accept an Audit Reconsideration request if: • You forward information that the IRS did not previously evaluate and consider that might change the amount of tax due the IRS/refund due. • You file a return after the IRS completes a tax return for you, based upon information they have (frequently these are in error as the IRS does now have at their disposal all of your personal tax information (i.e., property taxes on cars, property given to charities, business income and loss, original purchase price and date of stock sales). • You believe

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Tags: Audit Reconsideration, Audit Reconsideration Process, Process, Reconsideration Process

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