This paper discusses selected changes in the tax laws, made in the Summer of J 996, which are expected to have significant impact on small businesses. The general areas discussed are 1) S Corporations, 2) SIM PLE pension plans, 3) independent contractors, 4) leased employees, 5) expensing qualified small business assets, 6) the work opportunity tax credit, 7) life insurance policy loans, and 8) medical savings accounts. In each case, we first discuss the basic importance of the issue to small business and then briefly discuss some of the technical issues involved in applying the new laws
The Bush tax cuts in 2001 (Economic Growth and Taxpayer Relief Reconciliation Act, (EGTRRA) and in 2...
© 2015, Mediterranean Center of Social and Educational Research. All rights reserved. This article i...
The author’s report in this article on their study in questionnaire format that tested the perceptio...
The recession year 1958 found Congress in a mood to aid and encourage small business through more ...
Small businesses occupy an iconic place in American public policy debates. This paper discusses int...
This study adopts a new approach in assessing the impact of taxes on small business growth and sugge...
The number of Treasury-approved profit-sharing and pension plans has increased from less than two th...
This paper attempts to identify the relationship between changes in marginal tax rates and Kansas sm...
The corporate form is often superior to other business structures because of the financial flexibili...
On 21 September 1999 Division 152 was inserted into the Income Tax Assessment Act (1997) (ITAA 1997)...
The South African economy has seen an increase in small businesses since 1994. This increase has bee...
This paper will analyze how the new tax law changes passed by Congress that are effective beginning ...
This article focuses on two of the employment taxes, FICA and FUTA. Part I surveys the payroll tax r...
Small businesses occupy an iconic place in American public policy debates. This paper discusses inte...
In many countries small businesses expect and generally receive special treatment, concessions or ar...
The Bush tax cuts in 2001 (Economic Growth and Taxpayer Relief Reconciliation Act, (EGTRRA) and in 2...
© 2015, Mediterranean Center of Social and Educational Research. All rights reserved. This article i...
The author’s report in this article on their study in questionnaire format that tested the perceptio...
The recession year 1958 found Congress in a mood to aid and encourage small business through more ...
Small businesses occupy an iconic place in American public policy debates. This paper discusses int...
This study adopts a new approach in assessing the impact of taxes on small business growth and sugge...
The number of Treasury-approved profit-sharing and pension plans has increased from less than two th...
This paper attempts to identify the relationship between changes in marginal tax rates and Kansas sm...
The corporate form is often superior to other business structures because of the financial flexibili...
On 21 September 1999 Division 152 was inserted into the Income Tax Assessment Act (1997) (ITAA 1997)...
The South African economy has seen an increase in small businesses since 1994. This increase has bee...
This paper will analyze how the new tax law changes passed by Congress that are effective beginning ...
This article focuses on two of the employment taxes, FICA and FUTA. Part I surveys the payroll tax r...
Small businesses occupy an iconic place in American public policy debates. This paper discusses inte...
In many countries small businesses expect and generally receive special treatment, concessions or ar...
The Bush tax cuts in 2001 (Economic Growth and Taxpayer Relief Reconciliation Act, (EGTRRA) and in 2...
© 2015, Mediterranean Center of Social and Educational Research. All rights reserved. This article i...
The author’s report in this article on their study in questionnaire format that tested the perceptio...