The Encyclopedia Of Taxation Tax Policy

Author : Joseph J. Cordes
Publisher : The Urban Insitute
ISBN 13 : 9780877667520
Total Pages : 522 pages
Book Rating : 4.27/5 ( download)

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Download or read book The Encyclopedia of Taxation & Tax Policy written by Joseph J. Cordes and published by The Urban Insitute. This book was released on 2005 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: "From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.

Author : David F. Burg
Publisher : Routledge
ISBN 13 : 1135959994
Total Pages : 809 pages
Book Rating : 4.99/5 ( download)

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Download or read book A World History of Tax Rebellions written by David F. Burg and published by Routledge. This book was released on 2004-06-01 with total page 809 pages. Available in PDF, EPUB and Kindle. Book excerpt: A World History of Tax Rebellions is an exhaustive reference source for over 4,300 years of riots, rebellions, protests, and war triggered by abusive taxation and tax collecting systems around the world. Each of the chronologically arranged entries focuses on a specific historical event, analyzing its roots, and socio-economic context.

Author : Robert E. Hall
Publisher : Hoover Press
ISBN 13 : 0817993134
Total Pages : 245 pages
Book Rating : 4.39/5 ( download)

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Download or read book The Flat Tax written by Robert E. Hall and published by Hoover Press. This book was released on 2013-09-01 with total page 245 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new and updated edition of The Flat Tax—called "the bible of the flat tax movement" by Forbes—explains what's wrong with our present tax system and offers a practical alternative. Hall and Rabushka set forth what many believe is the most fair, efficient, simple, and workable tax reform plan on the table: tax all income, once only, at a uniform rate of 19 percent.

Author : Alan J. Auerbach
Publisher : Oxford University Press
ISBN 13 : 0190619732
Total Pages : 352 pages
Book Rating : 4.32/5 ( download)

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Download or read book The Economics of Tax Policy written by Alan J. Auerbach and published by Oxford University Press. This book was released on 2017-02-15 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: The debates about the what, who, and how of tax policy are at the core of politics, policy, and economics. The Economics of Tax Policy provides a straightforward overview of recent research in the economics of taxation. Tax policies generate considerable debate among the public, policymakers, and scholars. These disputes have grown more heated in the United States as the incomes of the wealthiest 1 percent and the rest of the population continue to diverge. This important volume enhances understanding of the implications of taxation on behavior and social outcomes by having leading scholars evaluate key topics in tax policy. These include how changes to the individual income tax affect long-term economic growth; the challenges of tax administration, compliance, and enforcement; and environmental taxation and its effects on tax revenue, pollution emissions, economic efficiency, and income distribution. Also explored are tax expenditures, which are subsidy programs in the form of tax deductions, exclusions, credits, or favorable rates; how college attendance is influenced by tax credits and deductions for tuition and fees, tax-advantaged college savings plans, and student loan interest deductions; and how tax policy toward low-income families takes a number of forms with different distributional effects. Among the most contentious issues explored are influences of capital gains and estate taxation on the long term concentration of wealth; the interaction of tax policy and retirement savings and how policy can "nudge" improved planning for retirement; and how the reform of corporate and business taxation is central to current tax policy debates in the United States. By providing overviews of recent advances in thinking about how taxes relate to behavior and social goals, The Economics of Tax Policy helps inform the debate.

Author : Joseph A. Pechman
Publisher : Brookings Institution Press
ISBN 13 :
Total Pages : 440 pages
Book Rating : 4.41/5 ( download)

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Download or read book Federal Tax Policy written by Joseph A. Pechman and published by Brookings Institution Press. This book was released on 1983 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: This fifth edition of Federal Tax Policy, like its predecessors, is intended to explain such issues so that the interested citizen may better understand and contribute to public discussion of tax policy. This edition reflects tax developments between 1983 and 1987 and emphasizes the newer issues: comprehensive income taxation, the effects of taxation on economic incentives, inflation adjustments for income tax purposes, the relative merits of graduated income taxes and expenditure taxes, and changes in the fiscal relations between the federal and the state and local governments.

Author : Steven A. Bank
Publisher : The Urban Insitute
ISBN 13 : 9780877667407
Total Pages : 248 pages
Book Rating : 4.03/5 ( download)

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Download or read book War and Taxes written by Steven A. Bank and published by The Urban Insitute. This book was released on 2008 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction: This book explores the long history of American taxation during times of war. As political scientist David Mayhew recently observed, since it's founding in 1789, the United States has conducted hot wars for some 38 years, occupied the South militarily for a decade, waged the Cold War for several decades, and staged countless smaller actions against Indian tribes or foreign powers. The cost of these activities has been immense, with important and lasting consequences for the tax system, the economy, and the nation's political structure. By focusing on tax legislation, we hope to identify some of these consequences. But we are not interested in simply recounting statutory details. Rather, we hope to illuminate the politics of war taxation, with a special focus on the influence of arguments concerning "shaped sacrifice" in shaping wartime tax policy. Moreover, we aim to shed light on a less examined aspect of this history by offering a detailed account of wartime opposition to increased taxes.

Author : Peter Geoffrey Willoughby
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.24/5 ( download)

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Download or read book Encyclopaedia of Hong Kong Taxation written by Peter Geoffrey Willoughby and published by . This book was released on 1993 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Thomas Cottier
Publisher :
ISBN 13 : 9781784713539
Total Pages : 0 pages
Book Rating : 4.38/5 ( download)

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Download or read book Elgar Encyclopedia of International Economic Law written by Thomas Cottier and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Organized thematically rather than alphabetically, the subject is split into four principal sections: the foundations and architecture of international economic law, its principles, its main regulatory areas, and the future challenges that it faces. Comprising over 250 entries..., traditional international economic law subject matter is supplemented by coverage of newly developing areas. Thus, the concepts and rules of trade, investment, finance and international tax law are found alongside entries discussing the relationship of international economic law with environmental protection, social standards, development, and human rights."--

Author : C. Eugene Steuerle
Publisher : The Urban Insitute
ISBN 13 :
Total Pages : 344 pages
Book Rating : 4.56/5 ( download)

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Download or read book Contemporary U.S. Tax Policy written by C. Eugene Steuerle and published by The Urban Insitute. This book was released on 2004 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Rita Julien
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403523646
Total Pages : 520 pages
Book Rating : 4.44/5 ( download)

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Download or read book Credit Method Compatibility and Constraints under EU Law written by Rita Julien and published by Kluwer Law International B.V.. This book was released on 2022-01-13 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: As European Union (EU) Member States seek to counteract base erosion and profit shifting (BEPS) practices while avoiding new obstacles to the EU’s internal market such as double taxation, the credit method, also known as the foreign tax credit, is one of the essential tools in this balancing act, yet it is one that has given rise to various EU law challenges and questions. This invaluable book – the first in-depth study of the EU law constraints on designing the credit method – delineates the EU law boundaries within which the Member States must operate when they implement this method of tax relief. For the first time, the Court of Justice of the European Union (CJEU) cases that may affect, directly or indirectly, the credit method and its main components are systematically identified and analysed in order to extract the legal findings and principles that define the contours within which the Member States can manoeuvre when considering EU-compatible approaches to the credit method. To this end, among others, this book offers: an extensive study of the historical legal developments of the credit method; an overview of the key design features of the credit method, considering the optional, variable components, such as the credit limitation (maximum creditable amount), that tailor it to different legal and policy considerations; an analysis of the legal constraints on the key features of the credit method flowing from CJEU case law on the fundamental freedoms, considering the impact of landmark cases and concepts (e.g., Schumacker, neutralization); the EU law implications based on the type of credit method (direct, indirect, imputation) and the feature of the credit method (e.g., credit limitation, credit carryforward); and examples to clearly and concisely illustrate the basic operation of the credit method and some of the main calculation and EU law issues. The author’s doctoral dissertation, on which the book is based, was awarded the Wolfgang Gassner Science Prize 2020 and the European Doctoral Tax Thesis Award 2020. As a timely, comprehensive and practical study of the relationship between the credit method and EU law, this book will be welcomed by lawyers and other professionals working with taxation matters, as well as by tax policymakers and academics in the fields of international and European tax law.