{"@context":"http://iiif.io/api/presentation/3/context.json","id":"https://arizona.aviaryplatform.com/iiif/pv6b27qs3j/manifest","type":"Manifest","label":{"en":["Dr. Gerry Swanson, Tax Authority and University of Arizona Economics Professor"]},"logo":"https://d9jk7wjtjpu5g.cloudfront.net/organizations/logo_images/000/000/038/original/university-libraries-logo-2x.png?1711560609","metadata":[{"label":{"en":["Publisher"]},"value":{"en":["University of Arizona Libraries"]}},{"label":{"en":["Rights Statement"]},"value":{"en":["Copyright held by University of Arizona Libraries"]}},{"label":{"en":["Source"]},"value":{"en":["Accent: On University of Arizona, box 1, reel 11"]}},{"label":{"en":["Agent"]},"value":{"en":["Beach, Mort (interviewer)","Swanson, Gerald J. (interviewee)"]}},{"label":{"en":["Date"]},"value":{"en":["1/21/1977"]}},{"label":{"en":["Coverage"]},"value":{"en":["Arizona--Tucson (spatial)"]}},{"label":{"en":["Language"]},"value":{"en":["English"]}},{"label":{"en":["Description"]},"value":{"en":["Program topics - Interview with Dr. Gerry Swanson, tax authority and University of Arizona Economics professor."]}},{"label":{"en":["Format"]},"value":{"en":["1/4 inch audio tape"]}},{"label":{"en":["Identifier"]},"value":{"en":["MS641.011 (uid)"]}},{"label":{"en":["Relation"]},"value":{"en":["Accent: On University of Arizona (part of)"]}},{"label":{"en":["Subject"]},"value":{"en":["University of Arizona"]}},{"label":{"en":["Type"]},"value":{"en":["Interviews"]}}],"summary":{"en":["Program topics - Interview with Dr. Gerry Swanson, tax authority and University of Arizona Economics professor."]},"requiredStatement":{"label":{"en":["Attribution"]},"value":{"en":["Copyright held by University of Arizona Libraries"]}},"provider":[{"id":"https://arizona.aviaryplatform.com/aboutus","type":"Agent","label":{"en":["University of Arizona Libraries"]},"homepage":[{"id":"https://arizona.aviaryplatform.com/","type":"Text","label":{"en":["University of Arizona Libraries"]},"format":"text/html"}],"logo":[{"id":"https://d9jk7wjtjpu5g.cloudfront.net/organizations/logo_images/000/000/038/original/university-libraries-logo-2x.png?1711560609","type":"Image"}]}],"thumbnail":[{"id":"https://d9jk7wjtjpu5g.cloudfront.net/public/images/audio-default.png","type":"Image","format":"image/png"}],"items":[{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73777/file/159460","type":"Canvas","label":{"en":["Media File 1 of 1 - azu_ms641-011_side1_a.mp3"]},"duration":371.9085,"width":640,"height":360,"thumbnail":[{"id":"https://d9jk7wjtjpu5g.cloudfront.net/public/images/audio-default.png","type":"Image","format":"image/png"}],"items":[{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73777/file/159460/content/1","type":"AnnotationPage","items":[{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73777/file/159460/content/1/annotation/1","type":"Annotation","motivation":"painting","body":{"id":"https://aviary-p-arizona.s3.wasabisys.com/collection_resource_files/resource_files/000/159/460/original/azu_ms641-011_side1_a.mp3?1651790760","type":"Audio","format":"audio/mp3","duration":371.9085,"width":640,"height":360},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73777/file/159460","metadata":[]}]}],"annotations":[{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73777/file/159460/transcript/37662","type":"AnnotationPage","label":{"en":["641-011 [Transcript]"]},"items":[{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73777/file/159460/transcript/37662/annotation/1","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: This is accent on the University of Arizona. I'm Mark beech. Many Arizonans have either filed their income tax returns for last year, or are in the process of preparing their reports. several changes in the tax forms and in regulations are adding to the confusion of some as they get their returns in order. University of Arizona economics professor Dr. Jerry Swanson is an authority on tax matters. And I asked him if he could explain some of the uncertainties about this year's tax form.","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73777/file/159460#t=3.0,30.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73777/file/159460/transcript/37662/annotation/2","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: Well, more than I might mention that the the Internal Revenue services is so concerned about the new regulations and the computations required on the form that they have, have printed a warning on the front, similar to the warnings on your cigarette packages. It states caution, there have been numerous and substantial changes in the laws affecting 1976 returns, please read carefully. And I would suggest that to all taxpayers that they do read the new tax instructions carefully because there have been numerous changes, every taxpayer is going to have to calculate his taxable income. This is something new, and it's going to probably cause a great deal of mathematical errors. And this has caused the Internal Revenue Service some concern. One of the other things that have changed is the trend that has been taking place in the previous years, allowing tax credits instead of using deductions and exemptions was continued again and expanded in the current 1976 tax form. For instance, instead of using payments for childcare as a tax deduction now, you can now use a portion of your child payments as a tax credit, we also expanded the general tax credit from 1975 to 1976, from $30 to $35, per dependent. These are significant in that the tax credit is a uniform benefit benefit, regardless of income. And so what I'm saying here is that in the past as your income rose, a deduction or exemption increased in value, now, the credit as your income rises remains the same. So I would say that some of the changes in the tax laws are definitely aimed at benefiting the lower and middle income people,","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73777/file/159460#t=31.0,129.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73777/file/159460/transcript/37662/annotation/3","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: but about the change in the use of an office at home.","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73777/file/159460#t=130.0,133.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73777/file/159460/transcript/37662/annotation/4","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: Well, that's one that I think will affect a lot of professional people throughout the state. In the past, you were allowed to take a proportion of time allocated to a room that you used for office work at home and deduct that from your income tax in terms of the expenses involved with that room, the law has been tightened up considerably, I guess the Internal Revenue Service felt that this was being abused. And now the law states in an explicit manner that the the room must be used exclusively as an office. Whereas before maybe you had a room uses an office when you were working and a guest room when you weren't, you can no longer do this, it must be exclusively used as an office.","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73777/file/159460#t=134.0,170.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73777/file/159460/transcript/37662/annotation/5","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: And the other most basic are major changes in the form itself. There are some","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73777/file/159460#t=171.0,175.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73777/file/159460/transcript/37662/annotation/6","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: things for the elderly that will be think of a great deal of benefit to them. An elderly may deduct up to $100 a week from their pension if they are now permanently disabled. And I think this will be a significant tax savings for some of the elderly people in the state of Arizona. Other than that, we have another one that I think may satisfy a lot of people who feel that there is a group that does not pay income taxes, we now have a minimum tax and the minimum tax, the radon the those individuals that previously did not pay any tax at all, will now be be required to pay a minimum tax and that minimum tax has been increased from 10% to 15%. of a calculated tax liability. It's a it's a fairly complex thing. But it is it is designed to catch those who in the past had zero tax liability. From here on out, that should not be the case. Everybody should be paying some portion of their income to federal taxes.","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73777/file/159460#t=176.0,228.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73777/file/159460/transcript/37662/annotation/7","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: Is there anyone that people can go to around the state for answers to questions about some of these changes,","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73777/file/159460#t=229.0,233.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73777/file/159460/transcript/37662/annotation/8","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: while the Internal Revenue Service when they receive their form, they will find that there is a number for Arizona that they are urged to call if they have any any questions as they compute their taxes, or they can walk down to their internal revenue service office and they and an agent will sit down and go through their form with them and check it before they file it. I might say that this is from some of the experiences I've had they if you do it now, you're probably in pretty good shape. If you wait April, you're going to have to wait a fairly long time to get your answers that a lot of people wait April in the end the lines become fairly long. The other thing that is urged in the in the Internal Revenue Service forum is that if you are going to have an outside party, be sure that you're having a reputable person do the form. The Internal Revenue Service has been concerned about people without strong credentials. Now because of the complexity of form, capitalizing on that on that complexity by saying I will figure your income tax for so many dollars and they may not be capable of doing this. So I would say go to an established tax firm when you want your income taxes computed.","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73777/file/159460#t=234.0,295.999"},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73777/file/159460/transcript/37662/annotation/9","type":"Annotation","motivation":"transcribing","body":{"type":"TextualBody","value":"UNKNOWN SPEAKER: I've been talking with Dr. Jerry Swanson, a professor of economics at the universe. City of Arizona and authority on tax matters. Why is the Lamb the black sheep of America's dietary habits? Well, apparently because most Americans don't like the taste. Americans on the average eat 120 pounds of beef and 55 pounds of pork here, but they eat only three pounds of lamb. University of Arizona meat specialist Forrest Dryden thinks he can do something about it by feeding lambs a special supplement. Dryden is changing the saturated fat and lamb meat to poly unsaturated fats, and consequently changing the taste. This special supplement contains droplets of polyunsaturated fats that are coated with a protein and then treated with formaldehyde. formaldehyde keeps the protein and fats intact until they reach the lambs fourth stomach where the proteins are broken down, and the polyunsaturated fats are freed to be absorbed in the lambs that he tissue. This has been accepted the University of Arizona, I'm Mark beech.","format":"text/plain"},"target":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73777/file/159460#t=296.0,298.0"}]},{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73777/file/159460/transcript/37662","type":"AnnotationPage","label":{"en":["English [Transcript]"]},"items":[{"id":"https://arizona.aviaryplatform.com/collections/1953/collection_resources/73777/file/159460/transcript/37662/annotation/10","type":"Annotation","motivation":"subtitling","body":{"type":"TextualBody","value":"https://d9jk7wjtjpu5g.cloudfront.net/file_transcripts/associated_files/000/037/662/original/azu_ms641-011_side1_a.vtt?1652725665","format":"text/vtt","language":"en"},"target":"https://d9jk7wjtjpu5g.cloudfront.net/file_transcripts/associated_files/000/037/662/original/azu_ms641-011_side1_a.vtt?1652725665"}]}]}]}