Virtues And Fallacies Of Vat

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Virtues and Fallacies of VAT

Author : Robert F. van Brederode
Publisher :
ISBN 13 : 9789403524238
Total Pages : 728 pages
Book Rating : 4.5/5 (242 download)

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Book Synopsis Virtues and Fallacies of VAT by : Robert F. van Brederode

Download or read book Virtues and Fallacies of VAT written by Robert F. van Brederode and published by . This book was released on 2021-08-09 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT's full spectrum--from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors--leading tax practitioners and academics--examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports--on New Zealand, Japan, China, Colombia, Ethiopia, and India--to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.

Virtues and Fallacies of VAT: An Evaluation after 50 Years

Author : Robert F. van Brederode
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403524243
Total Pages : 615 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Virtues and Fallacies of VAT: An Evaluation after 50 Years by : Robert F. van Brederode

Download or read book Virtues and Fallacies of VAT: An Evaluation after 50 Years written by Robert F. van Brederode and published by Kluwer Law International B.V.. This book was released on 2021-08-09 with total page 615 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT’s full spectrum—from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors—leading tax practitioners and academics—examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports—on New Zealand, Japan, China, Colombia, Ethiopia, and India—to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.

Justice, Equality and Tax Law

Author : Nevia Čičin-Šain
Publisher : Linde Verlag GmbH
ISBN 13 : 3709412587
Total Pages : 541 pages
Book Rating : 4.7/5 (94 download)

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Book Synopsis Justice, Equality and Tax Law by : Nevia Čičin-Šain

Download or read book Justice, Equality and Tax Law written by Nevia Čičin-Šain and published by Linde Verlag GmbH. This book was released on 2022-10-05 with total page 541 pages. Available in PDF, EPUB and Kindle. Book excerpt: An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.

CJEU - Recent Developments in Value Added Tax 2021

Author : Georg Kofler
Publisher : Linde Verlag GmbH
ISBN 13 : 370941279X
Total Pages : 281 pages
Book Rating : 4.7/5 (94 download)

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Book Synopsis CJEU - Recent Developments in Value Added Tax 2021 by : Georg Kofler

Download or read book CJEU - Recent Developments in Value Added Tax 2021 written by Georg Kofler and published by Linde Verlag GmbH. This book was released on 2023-01-11 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. taxpayer rights in EU VAT law, bad debt and insolvency in VAT law, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Vat in the Digital Era

Author :
Publisher : Oxford University Press
ISBN 13 : 0198888309
Total Pages : 401 pages
Book Rating : 4.1/5 (988 download)

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Book Synopsis Vat in the Digital Era by :

Download or read book Vat in the Digital Era written by and published by Oxford University Press. This book was released on 2023-12-14 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the growth of the digitalized economy, VAT on cross-border digital supplies has emerged as an important issue. Yet, views and practices regarding the application of the VAT on these supplies differ significantly across different jurisdictions. A lack of international VAT harmonization can cause double taxation or unintended double non-taxation, resulting in distortions and revenue losses. VAT in the Digital Era considers unilateral and multilateral options for the creation of an internationally coordinated VAT framework. Providing analysis of the status quo in key jurisdictions, the book explores the implications of the digitalized economy for the VAT systems across borders. It outlines possible approaches that can be taken to achieve a more consistent international VAT treatment of cross-border supplies, and the extent to which a multilateral solution would be preferable and achievable at the international level. Bringing together contributions from leading international voices in the VAT law and policy and international taxation fields, VAT in the Digital Era addresses current issues and proposes ways to coordinate VAT rules on cross-border digital supplies. This new book is essential reading for academics, researchers, governments, and other financial organisations involved with the world's most important indirect tax.

Political Philosophy and Taxation

Author : Robert F. van Brederode
Publisher : Springer Nature
ISBN 13 : 9811910928
Total Pages : 421 pages
Book Rating : 4.8/5 (119 download)

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Book Synopsis Political Philosophy and Taxation by : Robert F. van Brederode

Download or read book Political Philosophy and Taxation written by Robert F. van Brederode and published by Springer Nature. This book was released on 2022-06-02 with total page 421 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores how taxation is related to the role of the state and its relationship with its constituents, the concept of private property rights, the concepts of societal fairness and justice, and the battle between the individual and the collective. This book appeals to students and scholars who want to know how philosophers in the past and present think about taxation, and how their thinking has developed through cross-influencing. There exists no comprehensive study providing such an overview. This book is a foundational study on the philosophical justification of taxation (qualitative aspect) and the normative qualifications required of tax law to constitute tax that is just and fair (distributive or quantitative aspect). The latter includes evaluation of what type of tax is morally correct or acceptable to realize distributive justice. This book covers periods from the Enlightenment era until the present. The philosophers are grouped together in schools of thought and each chapter except for chapter 1 and chapter 13, are is dedicated to a specific philosophical school. Moreover, this book aims to provide an overview of each school of thinking and the individual philosophers, including placing them in the context of their times. The book has particular importance as the study of taxation is an underdeveloped area of political and legal philosophy.

Words, Objects and Events in Economics

Author : Peter Róna
Publisher : Springer Nature
ISBN 13 : 3030526739
Total Pages : 236 pages
Book Rating : 4.0/5 (35 download)

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Book Synopsis Words, Objects and Events in Economics by : Peter Róna

Download or read book Words, Objects and Events in Economics written by Peter Róna and published by Springer Nature. This book was released on 2020-09-03 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access book examines from a variety of perspectives the disappearance of moral content and ethical judgment from the models employed in the formulation of modern economic theory, and some of the papers contain important proposals about how moral judgment could be reintroduced in economic theory. The chapters collected in this volume result from the favorable reception of the first volume of the Virtues in Economics series and represent further contributions to the themes set out in that volume: (i) examining the philosophical and methodological fallacies of this turn in modern economic theory that the removal of the moral motivation of economic agents from modern economic theory has entailed; and (ii) proposing a return descriptive economics as the means with which the moral content of economic life could be restored in economic theory. This book is of interest to researchers and students of the methodology of economics, ethics, philosophers concerned with agency and economists who build economic models that rest in the intention of the agent.

Minds, Brains and Science

Author : John R. Searle
Publisher : Harvard University Press
ISBN 13 : 0674267214
Total Pages : 116 pages
Book Rating : 4.6/5 (742 download)

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Book Synopsis Minds, Brains and Science by : John R. Searle

Download or read book Minds, Brains and Science written by John R. Searle and published by Harvard University Press. This book was released on 1986-01-01 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: Minds, Brains and Science takes up just the problems that perplex people, and it does what good philosophy always does: it dispels the illusion caused by the specious collision of truths. How do we reconcile common sense and science? John Searle argues vigorously that the truths of common sense and the truths of science are both right and that the only question is how to fit them together. Searle explains how we can reconcile an intuitive view of ourselves as conscious, free, rational agents with a universe that science tells us consists of mindless physical particles. He briskly and lucidly sets out his arguments against the familiar positions in the philosophy of mind, and details the consequences of his ideas for the mind-body problem, artificial intelligence, cognitive science, questions of action and free will, and the philosophy of the social sciences.

The Age of Em

Author : Robin Hanson
Publisher : Oxford University Press
ISBN 13 : 0191069663
Total Pages : 522 pages
Book Rating : 4.1/5 (91 download)

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Book Synopsis The Age of Em by : Robin Hanson

Download or read book The Age of Em written by Robin Hanson and published by Oxford University Press. This book was released on 2016-05-13 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: Robots may one day rule the world, but what is a robot-ruled Earth like? Many think the first truly smart robots will be brain emulations or ems. Scan a human brain, then run a model with the same connections on a fast computer, and you have a robot brain, but recognizably human. Train an em to do some job and copy it a million times: an army of workers is at your disposal. When they can be made cheaply, within perhaps a century, ems will displace humans in most jobs. In this new economic era, the world economy may double in size every few weeks. Some say we can't know the future, especially following such a disruptive new technology, but Professor Robin Hanson sets out to prove them wrong. Applying decades of expertise in physics, computer science, and economics, he uses standard theories to paint a detailed picture of a world dominated by ems. While human lives don't change greatly in the em era, em lives are as different from ours as our lives are from those of our farmer and forager ancestors. Ems make us question common assumptions of moral progress, because they reject many of the values we hold dear. Read about em mind speeds, body sizes, job training and career paths, energy use and cooling infrastructure, virtual reality, aging and retirement, death and immortality, security, wealth inequality, religion, teleportation, identity, cities, politics, law, war, status, friendship and love. This book shows you just how strange your descendants may be, though ems are no stranger than we would appear to our ancestors. To most ems, it seems good to be an em.

Thinking Things Through, second edition

Author : Clark Glymour
Publisher : MIT Press
ISBN 13 : 0262329387
Total Pages : 471 pages
Book Rating : 4.2/5 (623 download)

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Book Synopsis Thinking Things Through, second edition by : Clark Glymour

Download or read book Thinking Things Through, second edition written by Clark Glymour and published by MIT Press. This book was released on 2015-04-10 with total page 471 pages. Available in PDF, EPUB and Kindle. Book excerpt: The second edition of a unique introductory text, offering an account of the logical tradition in philosophy and its influence on contemporary scientific disciplines. Thinking Things Through offers a broad, historical, and rigorous introduction to the logical tradition in philosophy and its contemporary significance. It is unique among introductory philosophy texts in that it considers both the historical development and modern fruition of a few central questions. It traces the influence of philosophical ideas and arguments on modern logic, statistics, decision theory, computer science, cognitive science, and public policy. The text offers an account of the history of speculation and argument, and the development of theories of deductive and probabilistic reasoning. It considers whether and how new knowledge of the world is possible at all, investigates rational decision making and causality, explores the nature of mind, and considers ethical theories. Suggestions for reading, both historical and contemporary, accompany most chapters. This second edition includes four new chapters, on decision theory and causal relations, moral and political theories, “moral tools” such as game theory and voting theory, and ethical theories and their relation to real-world issues. Examples have been updated throughout, and some new material has been added. It is suitable for use in advanced undergraduate and beginning graduate classes in philosophy, and as an ancillary text for students in computer science and the natural sciences.

Economic Objects and the Objects of Economics

Author : Peter Rona
Publisher : Springer
ISBN 13 : 9783030068660
Total Pages : 212 pages
Book Rating : 4.0/5 (686 download)

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Book Synopsis Economic Objects and the Objects of Economics by : Peter Rona

Download or read book Economic Objects and the Objects of Economics written by Peter Rona and published by Springer. This book was released on 2019-09-17 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Ruling by Cheating

Author : András Sajó
Publisher : Cambridge University Press
ISBN 13 : 1108956319
Total Pages : 630 pages
Book Rating : 4.1/5 (89 download)

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Book Synopsis Ruling by Cheating by : András Sajó

Download or read book Ruling by Cheating written by András Sajó and published by Cambridge University Press. This book was released on 2021-08-12 with total page 630 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is widespread agreement that democracy today faces unprecedented challenges. Populism has pushed governments in new and surprising constitutional directions. Analysing the constitutional system of illiberal democracies (from Venezuela to Poland) and illiberal phenomena in 'mature democracies' that are justified in the name of 'the will of the people', this book explains that this drift to mild despotism is not authoritarianism, but an abuse of constitutionalism. Illiberal governments claim that they are as democratic and constitutional as any other. They also claim that they are more popular and therefore more genuine because their rule is based on conservative, plebeian and 'patriotic' constitutional and rule of law values rather than the values liberals espouse. However, this book shows that these claims are deeply deceptive - an abuse of constitutionalism and the rule of law, not a different conception of these ideas.

Philosophy for AS and A Level

Author : Michael Lacewing
Publisher : Routledge
ISBN 13 : 1351696130
Total Pages : 497 pages
Book Rating : 4.3/5 (516 download)

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Book Synopsis Philosophy for AS and A Level by : Michael Lacewing

Download or read book Philosophy for AS and A Level written by Michael Lacewing and published by Routledge. This book was released on 2017-07-14 with total page 497 pages. Available in PDF, EPUB and Kindle. Book excerpt: Philosophy for AS and A Level is an accessible textbook for the new 2017 AQA Philosophy syllabus. Structured closely around the AQA specification this textbook covers the two units shared by the AS and A Level, Epistemology and Moral Philosophy, in an engaging and student-friendly way. With chapters on 'How to do philosophy', exam preparation providing students with the philosophical skills they need to succeed, and an extensive glossary to support understanding, this book is ideal for students studying philosophy. Each chapter includes: argument maps that help to develop student’s analytical and critical skills comprehension questions to test understanding discussion questions to generate evaluative argument explanation and commentary on the AQA set texts ‘Thinking harder’ sections cross-references to help students make connections bullet-point summaries of each topic. The companion website hosts a wealth of further resources, including PowerPoint slides, flashcards, further reading, weblinks and handouts, all structured to accompany the textbook. It can be found at www.routledge.com/cw/alevelphilosophy.

Art in History/History in Art

Author : David Freedberg
Publisher : Getty Publications
ISBN 13 : 0892362014
Total Pages : 458 pages
Book Rating : 4.8/5 (923 download)

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Book Synopsis Art in History/History in Art by : David Freedberg

Download or read book Art in History/History in Art written by David Freedberg and published by Getty Publications. This book was released on 1996-07-11 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: Historians and art historians provide a critique of existing methodologies and an interdisciplinary inquiry into seventeenth-century Dutch art and culture.

Systems of General Sales Taxation

Author : Robert F. W. van Brederode
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041128328
Total Pages : 402 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Systems of General Sales Taxation by : Robert F. W. van Brederode

Download or read book Systems of General Sales Taxation written by Robert F. W. van Brederode and published by Kluwer Law International B.V.. This book was released on 2009-01-01 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book gives and general overview of sales taxes and describes main characteristics of consumption taxation. It also provides an economic analysis of all the taxes covered and related tax issues such as tax shifting, tax incidence, the economic effect of reduced rates and exemptions, tax accumulation, regressivity, and the Laffer curve approach. In addition, it offers a tax policy approach in regard to specific economic sectors such as the treatment of small enterprises, financial services, and real property. The author further focuses on contrasts between US sales tax and European VAT (in regard of e-commerce and the treatment of capital goods). The work also offers legal analysis in areas such as cross-border transactions and US constitutional restraints.

Why are Artists Poor?

Author : Hans Abbing
Publisher : Peterson's
ISBN 13 : 9789053565650
Total Pages : 374 pages
Book Rating : 4.5/5 (656 download)

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Book Synopsis Why are Artists Poor? by : Hans Abbing

Download or read book Why are Artists Poor? written by Hans Abbing and published by Peterson's. This book was released on 2002 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt: An unconventional socio-economic analysis of the economic position of the arts and artists

Directory of Corporate Counsel

Author : Wolters Kluwer Editorial Staff
Publisher : Aspen Publishers
ISBN 13 : 9781543821505
Total Pages : 0 pages
Book Rating : 4.8/5 (215 download)

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Book Synopsis Directory of Corporate Counsel by : Wolters Kluwer Editorial Staff

Download or read book Directory of Corporate Counsel written by Wolters Kluwer Editorial Staff and published by Aspen Publishers. This book was released on 2020-12-31 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Directory of Corporate Counsel, 2021 Edition