This section contains papers written by members of the IRS, as well as others, and presented at the 2005 National Tax Association Annual Conference. The views expressed in these papers are those of the authors and are not necessarily the official positions of the Internal Revenue Service. All papers are available as PDF files. A free Adobe Acrobat Reader is available for download, if needed. All Tables are available as Excel files. A free Excel Viewer is available for download, if needed. Citations are included in the papers. For more information about a paper, please send us an email message. Papers An Analysis of Business Organizational Structure and Activity from Tax Data PDF Tom Petska, Michael Parisi, Kelly Luttrell, Lucy Davitian, and Matt Scoffic, Statistics of Income, IRS This paper is divided into four sections. The first section briefly provides background information on the tax treatment of business income. The second section briefly summarizes major tax law changes that affected the taxation of business income in the period 1980–2002. The third section presents and analyzes data from annual SOI cross-sectional business studies, and the final section notes some conclusions and plans for future research. An Essay on the Effects of Taxation on the Corporate Financial Policy PDF George Contos, Statistics of Income, IRS The taxation of corporate profits in the United States has been one of the most widely discussed issues in the area of public finance. Corporate revenues are currently subject to double taxation. Profits are taxed first at the corporate level and then, when distributed as dividends or when capital gains are realized, taxed a second time at the individual level. The share of tax revenues from corporate profits has been decreasing steadily over the past four decades. Current Research in the Nonprofit Sector PDF Paul Arnsberger, Melissa Ludlum, and Margaret Riley, Statistics of Income, IRS The nonprofit sector supports and advances a variety of religious, social, and economic endeavors. Tax-exempt nonprofit organizations dedicate billions of dollars annually to operating or supporting various initiatives in education, environmental protection and preservation, the arts and humanities, social welfare, health, and other critical areas. Geographic Variation in Schedule H Filing Rates: Why Should Location Influence the Decision To Report Nanny Taxes? PDF Kim M. Bloomquist, Statistics of Income, IRS, and Zhiyong An, Department of Economics, University of California, Berkeley Institute The Schedule H is the Internal Revenue Service (IRS) form used to report Social Security and Medicare taxes on wages of $1,400 or more paid to household employees. The IRS defines a household employee as someone whose work details are controlled by the employer. Prelude to Schedule M–3: Schedule M–1 Corporate Book-Tax Difference Data, 1990–2003 PDF Charles Boynton and Portia DeFilippes, Office of Tax Analysis, U.S. Treasury Department, and Ellen Legel, Statistics of Income, IRS For most large corporations, the new Schedule M–3 book-tax reconciliation replaces the 4-decade old Schedule M–1, effective December 2004. The goal of this paper is: (1) to present Schedule M–1 data and other selected tax return data for the immediately preceding 14-year period, 1990–2003; and (2) to address tax policy data interpretation issues related to U.S. intercompany dividends (ICD) improperly included on corporate tax returns by some large taxpayers. Related Tables in the paper: 1 XLS 2 XLS 3 XLS 4 XLS In addition to the paper: 5 XLS 6 XLS 7 XLS 8 XLS 9 XLS 10 XLS 11 XLS 12 XLS 13 XLS 14 XLS 15 XLS 16 XLS 17 XLS 18 XLS 19 XLS 20 XLS 21 XLS 22 XLS 23 XLS 24 XLS 25 XLS 26 XLS 27 XLS 28 XLS 29 XLS 30 XLS 31 XLS 32 XLS 33 XLS 34 XLS Papers by Year 2007 / 2006 / 2005 / 2004 / 2003 / 2002
