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A Tax System For The 21st Century
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Download or read book Taxation written by Terrance B. Caldewell and published by Nova Publishers. This book was released on 2008 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes fund the services provided by governments. The goal of tax policy is to design a tax system that produces the desired amount of revenue and balances the minimisation of compliance and efficiency costs with other objectives, such as equity, transparency, and administrability. This new book brings to light new issues and challenges in this field.
Book Synopsis Coordination and Cooperation by : Brigitte Alepin
Download or read book Coordination and Cooperation written by Brigitte Alepin and published by Kluwer Law International B.V.. This book was released on 2021-11-25 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: Series on International Taxation #81 The tax landscape today looks dramatically different from how it appeared even a generation ago. Ongoing sweeping changes in information technologies, massive economic downturns, unforeseen catastrophes such as the global pandemic that hit the world in 2020, and ever more sophisticated methods of tax evasion and avoidance are only some of the factors that have perplexed and even confounded tax authorities. This important book provides a comprehensive overview of the global tax challenges confronting tax policy today, with insightful contributions by both well-known tax experts and fresh new voices in the field. The authors address such critical issues as the following: international tax reform initiatives; effects of climate change; tax justice in times of crisis; international tax cooperation; taxing multinationals; role of tax havens; participation and collaboration of developing countries; the growing presence of artificial intelligence and robots; prospects for a green economic recovery; and tax ethics and social inclusiveness. The contributions originated with the groundbreaking tax summit TaxCOOP2020, held online at the peak of the Covid-19 pandemic in October 2020. At a time when tax policy seems poised at the dawn of a fundamental transformation, this inestimable volume will be welcomed by tax practitioners and academics, concerned government officials, businesspeople, international organizations, and non-governmental organizations (NGOs), all of whom will here have access to a variety of points of view and innovative approaches to the future direction of taxation.
Book Synopsis EU Tax Law and Policy in the 21st Century by : Werner Haslehner
Download or read book EU Tax Law and Policy in the 21st Century written by Werner Haslehner and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.
Book Synopsis Tax System Modernization by : United States Accounting Office (GAO)
Download or read book Tax System Modernization written by United States Accounting Office (GAO) and published by Createspace Independent Publishing Platform. This book was released on 2018-05-31 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax System Modernization: IRS' Challenge for the 21st Century
Book Synopsis Capital Taxation by : Martin S. Feldstein
Download or read book Capital Taxation written by Martin S. Feldstein and published by Harvard University Press. This book was released on 1983 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: Feldstein shows how systems of taxation influence the rate and nature of capital formation--key to the development of any economy. His identification of important economic and policy questions, adroit use of modeling and new data, and careful attention to dynamics make this book a powerful addition to the literature.
Book Synopsis Corporate Tax Reform by : Martin A. Sullivan
Download or read book Corporate Tax Reform written by Martin A. Sullivan and published by Apress. This book was released on 2012-02-01 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate tax reform is in the air. Competitive pressures from globalization, as well as skyrocketing budget deficits, are forcing lawmakers to rethink how America’s largest businesses are taxed. Some want to close “loopholes.” Others want to end all U.S. tax on foreign profits. Some want to lower rates, while still others want to abolish the corporate tax altogether and replace it with an entirely new system. Unlike many other books on tax policy, Corporate Tax Reform: Taxing Profits in the 21st Century is not selling an idea or approaching the issue from a particular political slant. It boils down the complexity of corporate taxation into simple language so readers can make up their own minds about the future of this controversial tax. For too long, the issue of corporate tax reform has been the exclusive domain of lawyers and economists who devote their entire adult lives to studying the tax. Corporate Tax Reform: Taxing Profits in the 21st Century opens the door on these issues to all concerned citizens by providing a compact guide to the economics and politics of the current debate on corporate tax reform. Provides an overview of the corporate tax and the possibilities for reform Discusses the impact on businesspeople and individual taxpayers Boils down complex tax concepts boiled into simple language Spurs lively discussion of the political issues without political bias Includes a discussion of ideas for revamping taxes for individuals, since the corporate and individual tax codes are interrelated
Book Synopsis United States Tax Reform in the 21st Century by : George R. Zodrow
Download or read book United States Tax Reform in the 21st Century written by George R. Zodrow and published by Cambridge University Press. This book was released on 2008-10-14 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax reform debates in the United States have for some time been dominated by the question of whether the existing corporate and individual income tax system should be replaced with some form of a national consumption tax. This book contains essays by a group of internationally recognized tax experts who describe the current state of the art in economic thinking on the issue of whether fundamental tax reform is preferable to continued incremental reform of the existing income tax. The collection covers a wide range of tax policy issues related to consumption tax reforms, including their economic effects, distributional consequences, effects on administrative and compliance costs, transitional issues and the political aspects of fundamental tax reform, and international comparisons.
Download or read book Tax By Design written by Stuart Adam and published by Oxford University Press. This book was released on 2011-09 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.
Book Synopsis A Tax System for the 21st Century by :
Download or read book A Tax System for the 21st Century written by and published by . This book was released on 1992 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax and Government in the 21st Century by : Miranda Stewart
Download or read book Tax and Government in the 21st Century written by Miranda Stewart and published by Cambridge University Press. This book was released on 2022-09-08 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: With an accessible style and clear structure, Miranda Stewart explains how taxation finances government in the twenty-first century, exploring tax law in its historical, economic, and social context. Today, democratic tax states face an array of challenges, including the changing nature of work, the digitalisation and globalisation of the economy, and rebuilding after the fiscal crisis of the COVID-19 pandemic. Stewart demonstrates the centrality of taxation for government budgets and explains key tax principles of equity, efficiency and administration. Presenting examples from a wide range of jurisdictions and international developments, Stewart shows how tax policy and law operate in our everyday lives, ranging from family and working life to taxing multinational enterprises in the global digital economy. Employing an interdisciplinary approach to the history and future of taxation law and policy, this is a valuable resource for legal scholars, practitioners and policy makers.
Book Synopsis Comparative Taxation by : Chris Evans
Download or read book Comparative Taxation written by Chris Evans and published by . This book was released on 2017-08-15 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book compares and contrasts tax systems in developed and developing countries. It addresses; the taxation of incomes, wealth and consumption at the local, national, supranational and international levels; environmental taxes; modern trends in tax admin; and tax reform.
Book Synopsis Approaches to Improve the Competitiveness of the U.S. Business Tax System for the 21st Century by : United States. Office of Tax Policy
Download or read book Approaches to Improve the Competitiveness of the U.S. Business Tax System for the 21st Century written by United States. Office of Tax Policy and published by . This book was released on 2007 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Fair Not Flat by : Edward J. McCaffery
Download or read book Fair Not Flat written by Edward J. McCaffery and published by University of Chicago Press. This book was released on 2008-09-15 with total page 193 pages. Available in PDF, EPUB and Kindle. Book excerpt: Everyone knows that the current tax system is unfair. Some of the richest people in America pay no tax, while a huge share of the tax burden falls on the rest of us. A mere glance at the tax code confirms that it is far too complex, with volumes of rules that no ordinary person could possibly comprehend. What is to be done? Some conservatives have called for a so-called flat tax. But a flat tax is not necessarily a simple tax, and "flat" means "more" for most taxpayers: a rise in middle-class taxes to finance tax cuts for the rich. Is there another choice? In clear, easy-to-understand language, Edward J. McCaffery proposes a straightforward and fair alternative. A "fair not flat" tax that is consistent and progressive would tax spending, not income and savings. And if it were collected at its lower levels through a national sales tax, most people would not have to file a return. A supplemental tax on spending for the wealthiest individuals would make the national sales tax progressive. Under McCaffery's system, a family of four would pay no tax on their first $20,000 in spending, and 15 percent on the next $60,000. Only the few families who spend more than $80,000 a year would be subject to the supplemental tax. Necessities would be taxed less than ordinary and luxury items. No one would be taxed directly on savings. The estate and gift or so-called death tax would be abolished, for the simple reason that dead people don't spend. The "fair not flat" tax would fall on heirs when and as they spend their good fortune. Perhaps best of all, most Americans would not have to fill out tax returns. Simpler, more efficient, fairer, and more reflective of America's current social values, McCaffery's "fair not flat" tax could help get us out of the tax mess that politicians and special interests have gotten us into, improving the whole country in the process. Read Fair Not Flat to find out how. “In Fair Not Flat, Mr. McCaffery lays out the case for a consumption tax. He does so in a reader-friendly way, presenting his argument with very few footnotes, equations or technical terms. The consumption of the book, so to speak, is not at all taxing. And its argument is well worth pondering.”—Bruce Bartlett, Wall Street Journal
Book Synopsis Understanding the Tax Reform Debate by : James R. White (ed)
Download or read book Understanding the Tax Reform Debate written by James R. White (ed) and published by DIANE Publishing. This book was released on 2006-02 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Concerns about the economic effectiveness, fairness, & growing complexity of the current fed. tax system raises doubts about its credibility. These concerns have led to a growing debate about the fundamental design of the fed. tax system. The background, criteria, & questions presented in this report are designed to aid policymakers & the public in thinking about how to develop tax policy for the 21st century. This report brings together a number of topics that tax experts have identified as those that should be considered when evaluating tax policy. This report attempts to provide information about these topics in a clear, concise, & easily understandable manner for a nontechnical audience. Bibliography. Glossary. Charts & tables.
Book Synopsis Tax Reform in the 21st Century by : John G. Head
Download or read book Tax Reform in the 21st Century written by John G. Head and published by Kluwer Law International B.V.. This book was released on 2009-01-01 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that's fair and equitable to taxpayers while simultaneously promoting economic growth and providing the state with the funds it needs to adequately address the needs of its citizens? This insightful work, featuring contributions from a stellar array of international tax experts and economists, addresses the crucial, relevant issues which developed countries will confront in the early decades of the 21st century: The pursuit of tax reform. Personal tax base: income or consumption? Tax rate scale: equity and efficiency aspects. Business tax reform: structural and design issues. Interjurisdictional issues. Controlling tax avoidance.
Book Synopsis Iowa Tax Reform Options by : Jared Walczak
Download or read book Iowa Tax Reform Options written by Jared Walczak and published by . This book was released on 2016-05-05 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Iowa is strongly positioned for success. The state boasts a dedicated and talented workforce and abundant resources. Iowa deserves a tax structure that can unleash the energy, creativity, and ambition of hard-working Iowans into a force to be reckoned with, in the region and across the country.This book is intended to help Iowa achieve true fiscal reform--reform that benefits all taxpayers by promoting simplicity, transparency, neutrality, and stability. In its pages, we examine Iowa's economy, detail the state's existing tax structure, and offer recommendations for reforming the tax code. This book is intended to begin a conversation about what Iowa does well, but also what it could do better--by recognizing strengths, identifying challenges, and offering real, workable solutions.
Book Synopsis Taxing Corporate Income in the 21st Century by : Alan J. Auerbach
Download or read book Taxing Corporate Income in the 21st Century written by Alan J. Auerbach and published by Cambridge University Press. This book was released on 2007-04-16 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom.
