Government collections (41 - 42 of 42 items)
Tax Policy: Revenue Potential of Restoring Excise Taxes to Past Levels
GGD-89-52: Published: May 9, 1989. Publicly Released: May 9, 1989.
GAO discussed: (1) alternatives for increasing revenues from excise taxes imposed on alcoholic beverages, tobacco, gas-guzzling automobiles, firearms, and wagering occupations; and (2) associated policy and administrative issues.GAO found that: (1) to ensure that the real dollar value of excise tax revenues does not erode over time without periodic congressional intervention, Congress could index...
Protecting Tax Revenue When Businesses File for Bankruptcy
GGD-86-20: Published: Feb 21, 1986. Publicly Released: Feb 21, 1986.
In response to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) procedures for protecting the government's interest when taxpayers go through bankruptcy proceedings, specifically: (1) detecting and minimizing the accumulation of employment tax delinquencies; and (2) filing claims for delinquent taxes with the bankruptcy court.The Bankruptcy Code provides financially troub...