Author: Niels Veldhuis,Michael Walker,Joel Emes,Fraser Institute (Vancouver, B.C.)

Publisher: N.A

ISBN: 9780889752030

Category: Tax incidence

Page: 119

View: 7166

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Author: Internal Revenue Service (U S )

Publisher: N.A

ISBN: 9780160923982

Category: Business & Economics

Page: 82

View: 7520

Covers October 1, 2004 to September 30, 2005. Provides data on collecting Federal tax revenue, enforcing tax law, assisting taxpayers, managing the internal revenue system. Includes lists of key IRS officials, and an organizational chart of the IRS.
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Author: West Virginia. Auditor's Office

Publisher: Genealogical Publishing Com

ISBN: 9780806317144

Category: Business & Economics

Page: 882

View: 6840

"The land grants listed herein were made by Lord Fairfax prior to the creation of the Virginia Land Office; by the Commonwealth of Virginia, of lands now embracing the State of West Virginia; and, by the State of West Virginia, under its first Constitution."--Page [1].
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Author: Jared Walczak,Scott Drenkard,Joseph Henchman

Publisher: N.A

ISBN: 9781942768180


Page: N.A

View: 8930

The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures.
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Author: Robert M. Bastress, Jr.

Publisher: Oxford University Press

ISBN: 0199896380

Category: Constitutional law

Page: 402

View: 9647

The West Virginia State Constitution provides a review of the history and development of West Virginia's Constitution and an updated section-by-section analysis of its meaning. The State has had two constitutions, the original that was ratified in 1863 and the current one that was initially adopted in 1872. Both were rooted in the several Virginia Constitutions that preceded them but also included major reforms that emerged out of ongoing disputes between the western and eastern regions of antebellum Virginia. Amendments in the thirties and between 1968 and 1982 modernized the Constitution. This history is recounted in Part I of the book. This second edition provides section-by-section analysis that describes the origins and evolutions of the provisions and, more importantly, summarizes the interpretations given to them by the West Virginia Supreme Court of Appeals over more than 150 years of the State's existence. The text reduces the case law to readily grasped concepts and cites the leading cases. A useful and convenient table of cases is provided, and a bibliography to facilitate more extensive or specific research is included. The Oxford Commentaries on the State Constitutions of the United States is an important series that reflects a renewed international interest in constitutional history and provides expert insight into each of the 50 state constitutions. Each volume in this innovative series contains a historical overview of the state's constitutional development, a section-by-section analysis of its current constitution, and a comprehensive guide to further research. Under the expert editorship of Professor G. Alan Tarr, Director of the Center on State Constitutional Studies at Rutgers University, this series provides essential reference tools for understanding state constitutional law. Books in the series can be purchased individually or as part of a complete set, giving readers unmatched access to these important political documents.
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American State, County, and Town Sources

Author: Alice Eichholz

Publisher: Ancestry Publishing

ISBN: 9781593311667

Category: Reference

Page: 781

View: 1441

" ... provides updated county and town listings within the same overall state-by-state organization ... information on records and holdings for every county in the United States, as well as excellent maps from renowned mapmaker William Dollarhide ... The availability of census records such as federal, state, and territorial census reports is covered in detail ... Vital records are also discussed, including when and where they were kept and how"--Publisher decription.
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Lower Your Small Business Taxes

Author: Stephen Fishman

Publisher: Nolo

ISBN: 1413325718

Category: Business & Economics

Page: 432

View: 7065

Reduce your taxes Completely updated for 2017 returns! Deduct It! shows you how to maximize your business deductions quickly, easily and legally. Easy to read and full of real-world examples, Deduct It! will pay for itself many times over. It covers deductions for: start-up and operating expenses travel, meals, and entertainment home offices medical expenses under Obamacare equipment and inventory and more. Deduct It! shows you how to avoid problems with the IRS, such as having your business classified as a hobby. Whether your enterprise is just starting or well established, this book is indispensable to your financial success. If the tax laws change, we will post updates on a special page on That way, you’ll always have access to up-to-date information if there are significant changes to the law. All the information in the book remains up-to-date for the 2017 tax year. The changes brought about by the Tax Cuts and Jobs Act all take effect in 2018, except for an increase in bonus depreciation which took effect September 27, 2017. Anyone who purchases the book has access to an update page on the Nolo website specific to this book which explains the 2017 bonus depreciation change and summarizes how the new tax law affects small business owners’ taxes for 2018 and later. A new edition of the book, completely updated for the new tax law, will be published August 1, 2018.
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A Federalist Perspective

Author: David Brunori

Publisher: The Urban Insitute

ISBN: 9780877667445

Category: Law

Page: 170

View: 6522

Local governments are struggling to raise revenue for public services, but their fiscal autonomy has been declining for decades. And by ceding financial control to the states, localities have ceded political control over their affairs. In tandem, local governments are losing control over property tax, their most stable and reliable source of revenue. In Local Tax Policy, David Brunori explores the roots of the current fiscal crisis, evaluates various relief proposals, and champions the property tax, offering a blueprint for strengthening this oft-maligned instrument. The second edition has been updated to reflect new tax policy developments since the publication of the first edition in 2003.
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Author: Eric Tyson

Publisher: John Wiley & Sons

ISBN: 1118807227

Category: Business & Economics

Page: 288

View: 744

Are you a small business owner taxed by taxes? Not being up-to-speed on tax rules and strategies can lead to mistakes that cost business owners thousands of dollars in fines and penalties every year. Small Business Taxes For Dummies assists both current and aspiring small business owners with important tax planning issues. For the estimated 21 million small business owners in the U.S., the nation's tax codes continue to change and increase in complexity. Small Business Taxes For Dummies arms you for important tax planning issues, including: year-round tax planning tips and expense tracking advice; small business decisions and expense basics; business use of your home and self-employment taxes; creating an ongoing tax routine; dealing with the IRS and where to find help; navigating audits and notices; and more. Guides you through the current tax laws and ensures that you understand your rights and obligations Helps small business owners save time and money Empowers you to understand and prepare your own tax documents The expert tips and advice presented in Small Business Taxes For Dummies are for the millions of small business owners like you searching for a guide to the latest tax codes and regulations.
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Author: James E. Casto

Publisher: Arcadia Publishing

ISBN: 1439612218

Category: Photography

Page: 128

View: 5822

Established in 1809, Cabell County is located in West Virginia's Mid-Ohio Valley. When rail tycoon Collis P. Huntington pushed the tracks of his Chesapeake & Ohio Railway across the mountains from Virginia into Cabell County, he founded the town that would become the county's great metropolitan center. Business and industry soon began to rise, and Cabell grew into one of the Mountain State's busiest, most populous regions. This dramatic history of Cabell County begins with the arrival of the area's first settlers and continues into the 21st century. Introduced are James Holderby, Peter Cline Buffington, John Hunt Oley, and the other venturesome souls who set in motion the forces that made Cabell County the thriving place it is today. An informative text and 200 vintage photographs recreate key historical events, including the day when the James Gang robbed the Bank of Huntington, the sagas of Barboursville and Milton, the early days of Marshall University and its spectacular growth and success, and the strange but true story behind the creation of Ritter Park. Readers also gain a feel for life in past eras as they witness the paddlewheelers that plied yesterday's Ohio River and the steam locomotives that chugged their way through the county's history.
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Pay Less to the IRS

Author: Stephen Fishman

Publisher: Nolo

ISBN: 1413324614

Category: Business & Economics

Page: 536

View: 4632

The book is organized into practical, easy-to-use categories of the most commonly-used business deductions for professionals who own their practice. It covers start-up expenses, health care costs, continuing education, professional fees, home office, and more.
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Author: GMAC (Graduate Management Admission Council)

Publisher: John Wiley & Sons

ISBN: 1119402328

Category: Study Aids

Page: 864

View: 8552

The definitive guide from the makers of the GMAT exam The GMAT Official Guide 2018 is the definitive guide from the Graduate Management Admission Council, the makers of the GMAT exam. It contains over 900 real GMAT questions from past exams, including 130 never-before-seen questions, plus the following features: An overview of the exam to help you get familiar with the content and format Detailed answer explanations that explain how the test maker thinks about a question Actual essay topics, sample responses, and scoring information Comprehensive grammar and math review Questions organized in order of difficulty from easiest to hardest to focus your study Access to the same questions – plus additional integrated reasoning questions – online at, where you can build your own practice sets Don’t waste time practicing on fake GMAT questions. Optimize your study time with the GMAT Official Guide 2018 using real questions from actual past exams.
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Author: Nils Guhl


ISBN: 3832465677

Category: Political Science

Page: 99

View: 5717

Inhaltsangabe:Abstract: Many states in the U.S., including West Virginia, are recently contemplating increasing the state cigarette excise tax rate in order to alleviate their tense budgetary situation. Two groups have dominated the political process of cigarette tax legislation. The health community contents that smokers impose costs on the society by excessively using the health care system and damaging the health of non-smokers through second hand smoke. Also, youth are unaware of the full risks of smoking and therefore unable to make fully informed decisions. Therefore, the health community demands higher cigarette taxes to deter youth smoking and make smokers bear the costs they impose on the public. The tobacco industry, lobbying for low cigarette taxes, argues that the current cigarette tax is sufficient to compensate for the excess health care costs of smokers. Higher taxes are also said to disturb the free market mechanism by depriving consumers of making free consumption decisions. Most importantly, rising tax differentials between states would lead to a large smuggling problem. In fact, West Virginia s border states Kentucky and Virginia and nearby North Carolina levy the lowest cigarette excise tax rates in the nation, currently being 3, 2.5, and 5 cents per pack, respectively. A tax hike on top of West Virginia s current 17 cents per pack may promote tax evasion and thus counteract the fund-raising efforts of the West Virginia State Government. This study carefully examines the economic validity of both lobby groups arguments and aids the legislative decision making process by providing a scientific framework for the appropriate taxation of cigarettes in West Virginia. Part I determines the efficient cigarette excise tax rate based on economic efficiency theory. Three potential market failures associated with cigarette consumption are examined: (1) External costs, (2) incorrect risk perception, and (3) addictive behavior. Criteria for the estimation procedure of the economic costs and the cost estimation of those market failures are presented and comprehensively discussed. The study particularly embeds the application of different addiction models to smoking decisions and assesses their fundamentally different impact on the efficient tax rate. For this purpose, the standard model of rational addictive behavior and the recent approach of time-inconsistent addictive behavior are reviewed. Based on most recent evidence, this study [...]
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Author: Sven Steinmo

Publisher: Edward Elgar Publishing

ISBN: 9781858984742

Category: Business & Economics

Page: 605

View: 3069

Tax Policy provides a comprehensive collection of the most important and widely-cited articles on tax politics and policy. Essays by the leading political scientists, economists and lawyers in the field cover the key intellectual dilemmas and policy issues in the field of taxation.
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An Index of Personal and Economic Freedom

Author: William P. Ruger,Jason Sorens

Publisher: N.A

ISBN: 9781944424336

Category: Business & Economics

Page: N.A

View: 5977

The fourth edition of this study ranks the American states according to how their public policies affect individual freedoms in the economic, social, and personal spheres.
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A History

Author: Otis K. Rice,Stephen W. Brown

Publisher: University Press of Kentucky

ISBN: 9780813118543

Category: History

Page: 344

View: 5493

" An essential resource for scholars, students, and all lovers of the Mountaineer State. From bloody skirmishes with Indians on the early frontier to the Logan County mine war, the story of West Virginia is punctuated with episodes as colorful and rugged as the mountains that dominate its landscape. In this first modern comprehensive history, Otis Rice and Stephen Brown balance these episodes of mountaineer individualism against the complexities of industrial development and the growth of social institutions, analyzing the events and personalities that have shaped the state. To create this history, the authors weave together many strands from the past and present. Included among these are geological and geographical features; the prehistoric inhabitants; exploration and settlement; relations with the Indians; the land systems and patterns of ownership; the Civil War and the formation of the state from the western counties of Virginia; the legacy of Reconstruction; politics and government; industrial development; labor problems and advances; and cultural aspects such as folkways, education, religion, and national and ethnic influences. For this second edition, the authors have added a new chapter, bringing the original material up to date and carrying the West Virginia story through the presidential election of 1992. Otis K. Rice is professor emeritus of history and Stephen W. Brown is professor of history at West Virginia Institute of Technology.
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A Native Son's Search for West Virginia

Author: Sean O'Leary

Publisher: BookBaby

ISBN: 1626758875

Category: Social Science

Page: 114

View: 7912

West Virginia is a paradoxical place that seems to operate countercyclically to the rest of America and sometimes counterintuitively as well, making nonsense of conventional methods for understanding how people, societies, and economies work. How can a state that has fewer working adults than any other also have an unemployment rate that’s below the national average? Why does West Virginia’s economy sometimes, however briefly, seem comparatively prosperous, but only when the economies of all the other states are in decline? Why, if the coal industry is the economic engine that drives West Virginia’s economy, are the places where coal is mined among the most impoverished in the state and nation? In fact, why does the coal industry, which comprises only 6% of the state’s economy, loom so large in the politics and perceptions of West Virginia? Why do the people of West Virginia cling so determinedly to coal mining jobs which may sustain them financially, but which also destroy them sometimes suddenly in apocalyptic explosions and sometimes slowly and agonizingly through black lung disease and broken bodies? Why do we blow the tops off of our mountains? Why does West Virginia’s latest putative economic savior, the natural gas industry, grow robustly while having little measurable impact on jobs or local economies? Why, when West Virginia’s extractive industries prosper, don’t West Virginia residents prosper as well? Why in a state that relies more than any other on the federal government for incomes and healthcare do political leaders ridicule Washington for its profligacy and rage against perceived federal intrusions? Why when statistically West Virginia stands to gain more from Obamacare than any other state, are state leaders at best ambivalent about taking advantage of the opportunity? Why does West Virginia have the highest rate of death by drug overdose in the nation? Why when violent crime has been plunging for more than a decade in the rest of America has it been going up in West Virginia? Why, when in the aftermath of mass shootings that have made the rest of America more receptive to gun control measures, is West Virginia’s legislature furiously crafting legislation to vacate gun control laws and increase gun ownership and use? Why in a state that has the lowest average level of educational attainment in America is West Virginia cutting funding for higher education even as it sits on a billion dollars in a rainy day fund and cuts business taxes? Why when West Virginians elected senators Jay Rockefeller and Robert Byrd to a combined fourteen consecutive terms, are they suddenly poised to replace Rockefeller with a candidate who is politically and philosophically his and Byrd’s diametric opposite? Why is a state whose white voters gave then candidate Barack Obama a larger share of their votes than did white voters in twenty other states sometimes called the most racist place in America? Why do West Virginia residents, who are personally unpretentious and self-effacing, become enraged at the mere mention of the word, “hillbilly” and rise, with Senator Joe Manchin in the forefront, to smite any personality foolish enough to tell a West Virginia joke or television executive foolish enough to propose a West Virginia-based reality TV show? Questions about West Virginia are endless – endless in number and endless in what they can reveal not just about the state and its people, but about humanity. In this book Sean O'Leary attempts to answer just a few.
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