Who should pay for collecting taxes? : (Record no. 12639)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01641pam a2200289 a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 860904t1986 dcua g b 000 0 eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 0844736104 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 0844736090 (pbk. : alk. paper) : |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Transcribing agency | DLC |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HJ5018 |
| Item number | .S84 1986 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 353.007214 |
| Item number | STE |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Steuerle, C. Eugene, |
| 245 10 - TITLE STATEMENT | |
| Title | Who should pay for collecting taxes? : |
| Remainder of title | financing the IRS / |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Washington, D.C. : |
| Name of publisher, distributor, etc | American Enterprise Institute for Public Policy Research, |
| Date of publication, distribution, etc | c1986. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xii, 75 p. : |
| 440 #0 - SERIES STATEMENT/ADDED ENTRY--TITLE | |
| Title | AEI studies ; |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes bibliographies. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | After examining the ways the IRS is currently financed, Eugene Steuerle concludes that current methods give inadequate attention to both the benefits and the costs of tax administration. Steuerle finds not only that modest increases in funding are likely to bring in revenues well in excess of budgetary costs, but also that other mechanisms can improve the efficiency of the IRS without necessarily increasing costs. He focuses on the number and complexity of the programs the IRS is asked to administer and on the ways tax administrators are prevented from allocating resources for the most qualified personnel. The current budget process, he says, unnecessarily raises the costs of tax administration. |
| 590 ## - Local Notes: Cataloguer & Date | |
| Local note | sju 22/01/2019 |
| 591 ## - Local Note: Item Class (Ref/Loans/Arch): Loans | |
| Local Note: Item Class | Loans |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Tax administration and procedure |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Taxation |
| 651 ## - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | United States |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://www.aei.org/wp-content/uploads/2014/07/-who-should-pay-for-collecting-taxes_162921767660.pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Monograph & others |
| 949 ## - LOCAL PROCESSING INFORMATION (Call No. /Shelf Ref) | |
| Call No. /Shelf Ref | 353.007214 STE |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Bill Date | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Non-fiction | CBN HQ Library | CBN HQ Library | General Stacks | 22/01/2019 | 353.007214 STE | 31008100204938 | 22/01/2019 | 22/01/2019 | Monograph & others |