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Author : United States. Internal Revenue Service
Publisher :
ISBN 13 :
Total Pages : 1262 pages
Book Rating : 4.3/5 (91 download)
Download or read book Internal Revenue Cumulative Bulletin written by United States. Internal Revenue Service and published by . This book was released on 2005 with total page 1262 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Internal Revenue Service
Publisher :
ISBN 13 :
Total Pages : 536 pages
Book Rating : 4.:/5 (31 download)
Download or read book Internal Revenue Bulletin written by United States. Internal Revenue Service and published by . This book was released on 2002 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Michael P. Devereux
Publisher : Oxford University Press
ISBN 13 : 0198808062
Total Pages : 401 pages
Book Rating : 4.1/5 (988 download)
Download or read book Taxing Profit in a Global Economy written by Michael P. Devereux and published by Oxford University Press. This book was released on 2020-09-29 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers.
Author : Internal Revenue Service (U S )
Publisher : Government Printing Office
ISBN 13 : 9780160767524
Total Pages : 1266 pages
Book Rating : 4.7/5 (675 download)
Download or read book Internal Revenue Cumulative Bulletin 2003-3, 2003 Tax Legislation, Text of Laws and Committee Reports written by Internal Revenue Service (U S ) and published by Government Printing Office. This book was released on 2007-04 with total page 1266 pages. Available in PDF, EPUB and Kindle. Book excerpt: This bulletin presents announcements of official rulings and procedures, treasury decisions, executive orders, tax conventions, legislation, and court decisions. It also contains other items of general interest intended to promote a uniform application of the tax laws.
Author : Edward D. Kleinbard
Publisher : Oxford University Press
ISBN 13 : 0199332258
Total Pages : 545 pages
Book Rating : 4.1/5 (993 download)
Download or read book We Are Better Than This written by Edward D. Kleinbard and published by Oxford University Press. This book was released on 2014-08-29 with total page 545 pages. Available in PDF, EPUB and Kindle. Book excerpt: We Are Better Than This fundamentally reframes budget debates in the United States. Author Edward D. Kleinbard explains how the public's preoccupation with tax policy alone has obscured any understanding of government's ability to complement the private sector through investment and insurance programs that enhance the general welfare and prosperity of our society at large. He argues that when we choose how government should spend and tax, we open a window into our "fiscal soul," because those choices are the means by which we express the values we cherish and the regard in which we hold our fellow citizens. Though these values are being diminished by short-sighted decisions to starve government, strategic government spending can directly make citizens happier, healthier, and even wealthier. Expertly combining the latest economic research with his insider knowledge of the budget process into a simple yet compelling narrative, he unmasks the tax mythologies and false arguments that too often dominate contemporary discourse about budget policies. Large quantities of comparative data are succinctly distilled to situate the United States among its peer countries, so that readers can judge for themselves whether contemporary budget choices really reflect our aspirational fiscal soul. Kleinbard's presentation takes a multi-disciplinary approach, drawing on economics, finance, law, political science and moral philosophy. He uniquely weaves economic research and moral philosophy together by emphasizing our welfare, not just our national income, and by contrasting the actual beliefs of Adam Smith, a great moral philosopher, with the cartoon version of the man presented by proponents of the most extreme forms of private market triumphalism.
Author : New York University. Institute on Federal Taxation
Publisher :
ISBN 13 :
Total Pages : 938 pages
Book Rating : 4.F/5 ( download)
Download or read book Proceedings of New York University ... Annual Institute on Federal Taxation written by New York University. Institute on Federal Taxation and published by . This book was released on 2002 with total page 938 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Stuart Adam
Publisher : Oxford University Press
ISBN 13 : 0199553742
Total Pages : 552 pages
Book Rating : 4.1/5 (995 download)
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.
Author : American Bar Association. House of Delegates
Publisher : American Bar Association
ISBN 13 : 9781590318737
Total Pages : 216 pages
Book Rating : 4.3/5 (187 download)
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Author : Henry J. Aaron
Publisher : The Urban Insitute
ISBN 13 : 9780877667377
Total Pages : 372 pages
Book Rating : 4.6/5 (673 download)
Download or read book Taxing Capital Income written by Henry J. Aaron and published by The Urban Insitute. This book was released on 2007 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: The question of whether to tax income from wealth has sparked debate since our country's inception. Does taxing capital income ensure the progressivity of our system or merely discourage saving? Would switching our tax code to one that taxes only consumption be more efficient or only burden middle- and low-income people? And if we were to radically reform the way America taxes its citizens, how could we ensure that vital revenue would not be lost? Some analysts would even argue that, under our present byzantine tax system, we don't really tax capital income at all. In this volume, eminent economists analyze the problems associated with taxing capital income and propose policy solutions, which are then challenged by their peers in informed commentary. It may not settle the debate, but policymakers, scholars, and the public will find a wealth of information and ideas to consider.
Author : Riël C. D. Franzsen
Publisher :
ISBN 13 : 9781558443631
Total Pages : 484 pages
Book Rating : 4.4/5 (436 download)
Download or read book Property Tax in Africa written by Riël C. D. Franzsen and published by . This book was released on 2017 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Overview of property tax systems across Africa. Reviews of salient features for 29 countries and four regions (Anglophone, Francophone, Lusophone, North African countries). Chapters offer in-depth discussion of key policy issues (tax base, exemptions and other relief, and tax rate), administrative issues (valuation and assessment, billing, collection, enforcement), and the future of the property tax in Africa"--Provided by publisher.
Author : Reuven S. Avi-Yonah
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041161449
Total Pages : 224 pages
Book Rating : 4.0/5 (411 download)
Download or read book Taxation and Migration written by Reuven S. Avi-Yonah and published by Kluwer Law International B.V.. This book was released on 2015-08-21 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: Migration has become an increasingly important phenomenon for societies, especially given its highly controversial political dimension. The complexity of the migrant integration process and its many varieties present challenges to policymakers who need high-quality information on which to base decisions. Nowhere is this necessity more pressing than in the development of relevant tax rules that meet the basic requirements of efficiency and equity. Moreover, the ascent of the so-called emerging economies coupled with the stagnation of the richest economies of the world implies reform of the current competition-based international tax regime and the adoption of a more cooperative paradigm. This important and timely book, for the first time in such depth, explores such aspects of the problem as the following: - migration for tax reasons, especially corporate "inversions" (change in corporate residence for tax purposes); - tax consequences related to individuals who receive free or subsidized education in one country and profit from it in another; - taxing cross-border retirement income; and - migration-related aspects of tax preferential treatment of the elderly. With particular emphasis on the effects and opportunities created by the changing international tax regime - and with attention to the role of tax treaties and recent court cases - chapters by well known tax experts present evidence on the consequences of migration in all its facets and simulate the effects of several recently enacted and proposed changes in tax law in European countries, the United States, and other jurisdictions. The grounded propositions and recommendations offered in this deeply informed book will allow policymakers to draft tax-residence rules that minimize distortion and promote fairness. The book will also be of interest to tax law practitioners and other tax specialists, migration experts, and academics investigating one of the crucial political issues of our time.
Author : Philip Alston
Publisher : Oxford University Press
ISBN 13 : 0190882247
Total Pages : 609 pages
Book Rating : 4.1/5 (98 download)
Download or read book Tax, Inequality, and Human Rights written by Philip Alston and published by Oxford University Press. This book was released on 2019-04-11 with total page 609 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Tax, Inequality, and Human Rights, experts in human rights law and in tax law debate the linkages between the two fields and highlight how each can help to tackle rapidly growing inequality in the economic, social, and political realms. Against a backdrop of systemic corporate tax avoidance, widespread use of tax havens, persistent pressures to embrace austerity policies, and growing gaps between the rich and poor, this book encourages readers to understand fiscal policy as human rights policy, and thus as having profound consequences for the well-being of citizens around the world. Prominent scholars and practitioners examine how the foundational principles of tax law and human rights law intersect and diverge; discuss the cross-border nature and human rights impacts of abusive practices like tax avoidance and evasion; question the reluctance of states to bring transparency and accountability to tax policies and practices; highlight the responsibility of private sector actors for shaping and misshaping tax laws; and critically evaluate domestic tax rules through the lens of equality and nondiscrimination. The contributing authors also explore how international human rights obligations should influence the framework for both domestic and international tax reforms. They address what human rights law requires of state tax policies and how tax laws and loopholes affect the enjoyment of human rights by people outside a state's borders. Because tax and human rights both turn on the relationship between the individual and the state, neo-liberalism's erosion of the social contract threatens to undermine them both.
Author :
Publisher :
ISBN 13 :
Total Pages : 652 pages
Book Rating : 4.3/5 ( download)
Download or read book Description of Revenue Provisions Contained in the President's Fiscal Year ... Budget Proposal written by and published by . This book was released on 2011 with total page 652 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Congress. Joint Committee on Taxation
Publisher : Joint Committee on Taxation
ISBN 13 :
Total Pages : 532 pages
Book Rating : 4.:/5 (327 download)
Download or read book Description of Revenue Provisions Contained in the President's Fiscal Year 2011 Budget Proposal, August 16, 2010 written by United States. Congress. Joint Committee on Taxation and published by Joint Committee on Taxation. This book was released on 2010 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt: NOTE: NO FURTHER DISCOUNT FOR THIS PRINT PRODUCT--OVERSTOCK SALE -- Significantly reduced list price This document, prepared by the staff of the Joint Committee on Taxation, provides a description and analysis of the revenue provisions modifying the Internal Revenue Code of 1986 (the "Code") that are contained in the President's fiscal year 2011 budget proposal, as submitted to the Congress on February 2010. The document generally follows the order of the proposals as included in the Department of the Treasury's explanation of the President's budget proposal. For each provision, there is a description of present law and the proposal (including effective date), a reference to relevant prior budget proposals or recent legislative action, and an analysis of policy issues related to the proposal.
Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
ISBN 13 : 1498340067
Total Pages : 82 pages
Book Rating : 4.4/5 (983 download)
Download or read book Fiscal Regimes for Extractive Industries—Design and Implementation written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2012-08-16 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries while ensuring an attractive return for investors, according to a new policy paper from the International Monetary Fund. Revenues from extractive industries (EIs) have major macroeconomic implications. The EIs account for over half of government revenues in many petroleum-rich countries, and for over 20 percent in mining countries. About one-third of IMF member countries find (or could find) resource revenues “macro-critical” – especially with large numbers of recent new discoveries and planned oil, gas, and mining developments. IMF policy advice and technical assistance in the field has massively expanded in recent years – driven by demand from member countries and supported by increased donor finance. The paper sets out the analytical framework underpinning, and key elements of, the country-specific advice given. Also available in Arabic: ????? ??????? ?????? ???????? ???????????: ??????? ???????? Also available in French: Régimes fiscaux des industries extractives: conception et application Also available in Spanish: Regímenes fiscales de las industrias extractivas: Diseño y aplicación
Author :
Publisher :
ISBN 13 :
Total Pages : 1230 pages
Book Rating : 4.F/5 ( download)
Download or read book Tax Notes International written by and published by . This book was released on 2005 with total page 1230 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Henry Aaron
Publisher : Rowman & Littlefield
ISBN 13 : 0815701977
Total Pages : 295 pages
Book Rating : 4.8/5 (157 download)
Download or read book Using Taxes to Reform Health Insurance written by Henry Aaron and published by Rowman & Littlefield. This book was released on 2009-10-01 with total page 295 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Brookings Institution Press and Urban Institute publication Few people realize that one of the nation's largest health programs runs through the tax system. Reformers of all stripes propose to modify current tax rules as part of larger programs to increase coverage and control costs. Is the current system working? Will tax-based reforms achieve their goals? Several of the nation's foremost experts on taxation and health policy address these questions in Using Taxes to Reform Health Insurance, a joint product of the Urban-Brookings Tax Policy Center and the American Tax Policy Institute. Led by respected economists Henry Aaron of the Brookings Institution and Leonard Burman of the Urban Institute, contributors examine the role taxes currently play, the likely effects of recently introduced health savings accounts, the challenges of administering major subsidies for health insurance through the tax system, and options for using the tax system to expand health insurance coverage. No taxpayer or consumer of health care services can afford to ignore these issues.
