Introduction to Tax For Public Finance – Tax Presentation


Topics covered:

  • Introduction to Tax for Public Finance
  • Tax-Exemption for State and Local Bonds
  • Inefficiency in Tax-Exempt Subsidy
  • Types of Tax-Exempt Bonds
  • Overview of Federal Income Tax Restrictions
  • Use of Proceeds and Financed Project Private Activity Restrictions
  • Privately Used Projects
  • Arbitrage and Rebate
  • Other Federal Income Tax Restrictions
  • Tax Definitions—New Money vs. Refunding
  • Tax Definitions—Issuer and “Issue”