Reference

In this paper, I test the dividend clientele hypothesis (DCH) by examining the impact of the Jobs and Growth Tax Relief Reconciliation Act of 2003 (the 2003 tax act) on household portfolio dividend...

Last year, Congress indicated that the President's Working Group on Financial Markets (the "Working Group")1 should work to develop policy with respect to over-the-counter ("OTC") derivative...

The Federal Accounting Standards Advisory Board (FASAB, "the Board") was created under the terms of the Federal Advisory Committee Act (FACA), as amended, (5 U.S.C. app.) and is sponsored by the...

This study uses new nationally representative data from the National Financial Capability State-by-State Survey to examine the relationship between state-level alternative financial service (AFS)...

The American Opportunity Tax Credit (AOTC), enacted as part of the American Recovery and Reinvestment Act, was signed by the President in February 2009. The same law mandated that a study be...

This literature review provides an overview of research on the following small-dollar credit products: auto title loans, pawnshops, payday lending, refund anticipation loans (RALs) and checks (RACs),...

This paper examines the impact of post-9/11 changes in visa and security policy on business and leisure travel to the United States. American businesses, tourism industry representatives, and...

The Department of the Treasury's Office of Inspector General (OIG) was established pursuant to the 1988 amendment to the Inspector General Act of 1978.1 OIG is headed by an Inspector General...

SSBCI is a $1.5 billion Treasury program created by the Act aimed at increasing access to credit for small businesses. The program gives States, territories and eligible municipalities (referred to...

During this semiannual reporting period, the Office of Audit issued 50 audit products, including 20 material loss reviews and one in-depth review of failed Treasury-regulated banks and thrifts; the...

The Department of the Treasury's Office of Inspector General (OIG) was established pursuant to the 1988 amendments to the Inspector General Act of 1978. OIG is headed by an Inspector General...

During this semiannual reporting period, our Office of Audit issued 21 products and our Office of Small Business Lending Fund (SBLF) Program Oversight issued 8 products. The two Offices also...

During its initial years of operation, FASAB developed a core set of accounting standards and concepts statements. Now, after more than a dozen years of substantial progress, the Board believes that...

Projected long-range costs for both Medicare and Social Security are not sustainable with currently scheduled financing and will require legislative action to avoid disruptive consequences for...

This is a Technical Explanation of the Convention between the Government of the United States and the Government of the Republic of Hungary for the Avoidance of Double Taxation and the Prevention of...

Electronic delivery of tax refunds through direct deposit to bank accounts is used by most upperincome families, but has so far eluded many low- and moderate-income families. One of the benefits of...

The Government of the United States of America and the Government of the Kingdom of Denmark, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal...

The United States of America and the Republic of Estonia, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,...

The Government of the United States of America and the Government of Iceland, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect...

The United States of America and the Republic of Poland, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,...

The United States of America and Canada, hereinafter referred to as the "Contracting States", DESIRING to conclude a Protocol amending the Convention between the United States of America and Canada...

Desiring to amend the Convention Between the Government of the United States of America and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal...

Congress sets statutory requirements for Ex-Im Bank's support in its charter, under which the Bank's financing must have a reasonable assurance of repayment and must supplement, and not compete with,...

The passage of the Marine Mammal Protection Act of 1972, hereafter referred to as the Act or MMPA, gave the Department of the Interior (Department) responsibility for manatees, polar bears, walruses,...

The Government of the United States of America and the Government of the United Kingdom of Great Britain and Northern Ireland, Desiring to conclude a new Convention for the avoidance of double...

The Government of the United States of America and the Government of Malta, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to...

The Government of the United States of America and the Government of the Republic of Venezuela, desiring to conclude a convention for the avoidance of double taxation and the prevention of fiscal...

The Gulf of Mexico Air Quality Database (GMAQDB) is a custom software application developed by Air Resource Specialists, Inc. (ARS) and ICF International under MMS contract 0106CT39773. This...

This report summarizes the combined analysis of photochemical modeling results and Classification and Regression Tree (CART) analysis results for selected areas along the Gulf Coast. The objective of...

The Minerals Management Service (MMS) is addressing the recent demand for long-term use of U.S. continental shelf sand resources for coastal erosion management, a critical challenge to Louisiana's...