The Dynamics Of Taxation

Author : Glen Loutzenhiser
Publisher : Bloomsbury Publishing
ISBN 13 : 1509929118
Total Pages : 574 pages
Book Rating : 4.15/5 ( download)

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Download or read book The Dynamics of Taxation written by Glen Loutzenhiser and published by Bloomsbury Publishing. This book was released on 2020-10-15 with total page 574 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together a landmark collection of essays on tax law and policy to celebrate the legacy of Professor Judith Freedman. It focuses on the four areas of taxation scholarship to which she made her most notable contributions: taxation of SMEs and individuals, tax avoidance, tax administration, and taxpayers' rights and procedures. Professor Freedman has been a major driving force behind the development of tax law and policy scholarship, not only in the UK, but worldwide. The strength and diversity of the contributors to this book highlight the breadth of Professor Freedman's impact within tax scholarship. The list encompasses some of the most renowned taxation experts worldwide; they include lawyers, economists, academics and practitioners, from Britain, Canada, Portugal, Australia, Germany, Italy, Malta, Ireland, and Ukraine.

Author : Wilson Prichard
Publisher : Cambridge University Press
ISBN 13 : 1316453731
Total Pages : 309 pages
Book Rating : 4.35/5 ( download)

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Download or read book Taxation, Responsiveness and Accountability in Sub-Saharan Africa written by Wilson Prichard and published by Cambridge University Press. This book was released on 2015-09-11 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is increasingly argued that bargaining between citizens and governments over tax collection can provide a foundation for the development of responsive and accountable governance in developing countries. However, while intuitively attractive, surprisingly little research has captured the reality and complexity of this relationship in practice. This book provides the most complete treatment of the connections between taxation and accountability in developing countries, providing both new evidence and an invaluable starting point for future research. Drawing on cross-country econometric evidence and detailed case studies from Ghana, Kenya and Ethiopia, Wilson Prichard shows that reliance on taxation has, in fact, increased responsiveness and accountability by expanding the political power wielded by taxpayers. Critically, however, processes of tax bargaining have been highly varied, frequently long term and contextually contingent. Capturing this diversity provides novel insight into politics in developing countries and how tax reform can be designed to encourage broader governance gains.

Author : Richard Eccleston
Publisher : Edward Elgar Publishing
ISBN 13 : 1849805989
Total Pages : 201 pages
Book Rating : 4.88/5 ( download)

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Download or read book The Dynamics of Global Economic Governance written by Richard Eccleston and published by Edward Elgar Publishing. This book was released on 2013-01-01 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: ÔThis book is an exceptionally interesting and well-researched analysis of one of the most important reforms in global governance that have been put into place in the wake of the global financial crisis that began in 2007. Eccleston insightfully draws on and contributes to theories of global governance, explaining the surprisingly innovative and successful aspects of the global arrangements for combating tax evasion while also highlighting their deficiencies.Õ Ð Tony Porter, McMaster University, Canada ÔIn the atmosphere of fiscal emergency after the financial crisis, international tax policy has become a critical concern. There is no better guide to inter-linked political and economic challenges that result than Richard EcclestonÕs new book, The Dynamics of Global Economic Governance. Eccleston provides a detailed and authoritative guide to global tax governance after the financial crisis, and makes a highly persuasive case that the current international tax regime is fundamentally flawed in its efforts to combat tax evasion.Õ Ð Jason Sharman, Griffith University, Australia The financial crisis that engulfed global markets in 2008 created an acute need for improved international economic cooperation. Despite the G20Õs prominent coordination role, the regulatory response to the crisis has varied considerably across governance arenas. This book focuses on international taxation and examines how the financial crisis prompted renewed attempts to enhance international tax transparency and confront tax havens. It highlights the complexity of international regime change and the significance of national and financial interests, international organizations, domestic politics and the emerging G20 leaders forum in this process. This timely book highlights the challenges in post-financial crisis global economic governance, information that will strongly appeal to scholars and graduate students in the fields of political science, international political economy, global governance, international taxation and law. Stakeholders in the international tax regime including diplomats and tax administrators, international organizations, NGO and business representatives will also find plenty of enriching information in this study.

Author : Antonio De Vito
Publisher : Springer Nature
ISBN 13 : 3031517652
Total Pages : 185 pages
Book Rating : 4.55/5 ( download)

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Download or read book Tax Avoidance Research written by Antonio De Vito and published by Springer Nature. This book was released on with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Michael A. Livingston
Publisher :
ISBN 13 :
Total Pages : 800 pages
Book Rating : 4.87/5 ( download)

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Download or read book Taxation written by Michael A. Livingston and published by . This book was released on 2010 with total page 800 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication differs from most existing tax casebooks the following ways: The book includes complete chapters on business, international, and estate and gift taxation, three areas of substantial importance that are historically left out of the basic tax course. The book places a strong emphasis on planning and policy, not as an adjunct to the more common legal materials, but as part of an integrated pedagogic approach. Each case or group of cases is followed by three different sets of problems--Using the Sources, Law and Planning, and Politics and Policy--which are designed to develop the student's law, planning, and policy analysis skills on a systematic basis. Excerpts from leading law review articles are included in each chapter so that students can understand for themselves the basic issues in tax policy and legislation. The book emphasizes current concerns in tax law and policy, issues and problems that are likely to confront the next generation of tax practitioners and policy-makers. Thus, substantial space is devoted to the new breed of tax shelters; the tax treatment of gay and unmarried couples; and the relationship of taxes to health, retirement, and environmental policy, without sacrificing the "classic" cases that are the backbone of any tax book. The text consists of twelve chapters, each containing all of the types of problems described above and concluding with an in-depth, take-home problem that may be used either as the basis for in-class discussion or as a graded written assignment. The book is accompanied by a comprehensive Teacher's Manual (available only to professors) that contains detailed answers for every question posed in the text, together with suggestions for discussion and debate topics.

Author : Wilson Prichard
Publisher :
ISBN 13 : 9781316458051
Total Pages : 297 pages
Book Rating : 4.59/5 ( download)

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Download or read book Taxation, Responsiveness and Accountability in Sub-Saharan Africa written by Wilson Prichard and published by . This book was released on 2015 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Mick Moore
Publisher : Bloomsbury Publishing
ISBN 13 : 1783604557
Total Pages : 289 pages
Book Rating : 4.55/5 ( download)

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Download or read book Taxing Africa written by Mick Moore and published by Bloomsbury Publishing. This book was released on 2018-07-15 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.

Author : Narayana R. Kocherlakota
Publisher : Princeton University Press
ISBN 13 : 1400835275
Total Pages : 230 pages
Book Rating : 4.70/5 ( download)

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Download or read book The New Dynamic Public Finance written by Narayana R. Kocherlakota and published by Princeton University Press. This book was released on 2010-07-01 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: Optimal tax design attempts to resolve a well-known trade-off: namely, that high taxes are bad insofar as they discourage people from working, but good to the degree that, by redistributing wealth, they help insure people against productivity shocks. Until recently, however, economic research on this question either ignored people's uncertainty about their future productivities or imposed strong and unrealistic functional form restrictions on taxes. In response to these problems, the new dynamic public finance was developed to study the design of optimal taxes given only minimal restrictions on the set of possible tax instruments, and on the nature of shocks affecting people in the economy. In this book, Narayana Kocherlakota surveys and discusses this exciting new approach to public finance. An important book for advanced PhD courses in public finance and macroeconomics, The New Dynamic Public Finance provides a formal connection between the problem of dynamic optimal taxation and dynamic principal-agent contracting theory. This connection means that the properties of solutions to principal-agent problems can be used to determine the properties of optimal tax systems. The book shows that such optimal tax systems necessarily involve asset income taxes, which may depend in sophisticated ways on current and past labor incomes. It also addresses the implications of this new approach for qualitative properties of optimal monetary policy, optimal government debt policy, and optimal bequest taxes. In addition, the book describes computational methods for approximate calculation of optimal taxes, and discusses possible paths for future research.

Author : Dominic Frisby
Publisher : Penguin UK
ISBN 13 : 0241360854
Total Pages : 288 pages
Book Rating : 4.59/5 ( download)

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Download or read book Daylight Robbery written by Dominic Frisby and published by Penguin UK. This book was released on 2019-10-17 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: Death and taxes are our inevitable fate. We've been told this since the beginning of civilisation. But what if we stopped to question our antiquated system? Is it fair? And is it capable of serving the needs of our rapidly-changing, modern society? In Daylight Robbery, Dominic Frisby traces the origins of taxation, from its roots in the ancient world, through to today. He explores the role of tax in the formation of our global religions, the part tax played in wars and revolutions throughout the ages, why, at one stage, we paid tax for daylight or for growing a beard. Ranging from the despotic to the absurd, the tax laws of the past reveal so much about how we got to where we are today and what we can do to build a system fit for the future. Featured on Stepping up with Nigel Farage 'An important book for investors in gold and bitcoin' - Daniela Cambone, Stansberry Research 'This entertaining, surprising, contrarian book is a tour de force!' - Matt Ridley, author of The Evolution of Everything 'In this spectacular gallop through history, Frisby shows how taxation has warped, stunted and thwarted human progress' - Mark Littlewood, Director General, Institute of Economic Affairs 'Frisby's historical interpretation and utopian ideas will outrage Left and Right' - Steve Baker, MP for Wycombe and Member of the House of Commons Treasury Committee 'Fascinating book which exposes the political and economic basis of tax. A must read for those of us who believe in simpler, lower taxes' - Rt Hon Liz Truss, MP for South West Norfolk, Secretary of State for International Trade and President of the Board of Trade

Author : Kevin Holmes
Publisher : IBFD
ISBN 13 : 9087220235
Total Pages : 433 pages
Book Rating : 4.35/5 ( download)

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Download or read book International Tax Policy and Double Tax Treaties written by Kevin Holmes and published by IBFD. This book was released on 2007 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.