Taxation category: 1508 books

Cover of Consumption Tax Trends 2016

Consumption Tax Trends 2016

VAT/GST and excise rates, trends and policy issues

by Collectif
Language: English
Release Date: November 30, 2016

Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about indirect tax topics such as international aspects of VAT/GST developments and the efficiency of this tax. It also describes...
Cover of Taxation for Universities and Colleges

Taxation for Universities and Colleges

Six Steps to a Successful Tax Compliance Program

by Steve Hoffman
Language: English
Release Date: August 30, 2013

The "Tax Translator" offers much needed advice and guidance on tax compliance for institutions of higher learning College and university officials often are unaware of their institutions' tax obligations. Especially for institutions without designated tax compliance officers, the...
Cover of The Canadian In America
by Brian D. Wruk with Terry F. Ritchie
Language: English
Release Date: May 1, 2007

?Approximately 50,000 Canadians move to the U.S. every year. Already, there are hundreds of thousands of ex-Canadians living south of the border. The similarity in language, currency, culture, services, and products of these two countries can lead Canadians in the U.S. to mistakenly think that its...
Cover of International Taxation of Permanent Establishments
by Michael Kobetsky
Language: English
Release Date: September 15, 2011

The effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as international banks, now operate around the world through branches known as permanent establishments. The business profits article (Article...
Cover of The Oxford Introductions to U.S. Law
by Edward McCaffery
Language: English
Release Date: January 2, 2012

In The Oxford Introductions to U.S. Law: Income Tax Law, Edward McCaffery presents an accessible introduction to the major topics in the field of federal income taxation, such as income, deductions, and recognition of gains and losses. After discussing central rules and doctrines individually, Edward...
Cover of Taxation, Growth and Fiscal Institutions

Taxation, Growth and Fiscal Institutions

A Political and Economic Analysis

by Albert J. Lee
Language: English
Release Date: October 7, 2011

The causal relationship between growth and inequality is complex, and there have been many scholarly works to study this relationship since the seminal work of Kuznets in the 1950s. Few recent studies in this field have shown that the nature of relationship is multifaceted and non-linear. In addition...
Cover of Tax and Fairness
by Deborah Russell, Terry Baucher
Language: English
Release Date: May 28, 2017

The world has changed a lot in the last thirty years, but New Zealand’s tax system hasn’t. Since the 1980s New Zealand’s taxation policy has remained the same, despite substantial economic and social changes. The system may be familiar, but is it fair? Deborah Russell and Terry Baucher’s...
Cover of Global Trends in VAT/GST and Direct Taxes

Global Trends in VAT/GST and Direct Taxes

Schriftenreihe IStR Band 93

by
Language: English
Release Date: August 11, 2015

Recent developments in direct taxes and VAT/GST Taxes - in general - have become the topic of broad legal and policy discussions. VAT and GST are often said to be the fiscal success story of the 20th century, as almost all developed countries levy VAT or GST or similar all-encompassing broad-based...
Cover of International VAT/GST Guidelines
by Collectif
Language: English
Release Date: April 12, 2017

Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more...
Cover of Non-Discrimination in European and Tax Treaty Law
by
Language: English
Release Date: September 16, 2015

Selected issues of the various non-discrimination concepts Non-discrimination plays an important, if not crucial, role in many areas of law, such as constitutional law, human rights law, world trade law, EU law and tax treaty law. Both direct and indirect taxation are affected by the various...
Cover of Learning to Love Form 1040

Learning to Love Form 1040

Two Cheers for the Return-Based Mass Income Tax

by Lawrence Zelenak
Language: English
Release Date: March 29, 2013

No one likes paying taxes, much less the process of filing tax returns. For years, would-be reformers have advocated replacing the return-based mass income tax with a flat tax, federal sales tax, or some combination thereof. Congress itself has commissioned studies on the feasibility of a system of...
Cover of Taxation in Asia
by Jorge Martinez-Vazquez
Language: English
Release Date: June 1, 2011

This publication presents an overview of tax policy and tax administration issues---how countries in Asia and the Pacific compare with the rest of the world in main taxes, revenue collections, tax morale, and others. The implications of reducing reliance on customs tariff revenues and of using the...
Cover of The 10% Solution: Simplifying The Tax Code In The New Economy
by Theresa M. Moore
Language: English
Release Date: October 22, 2014

A short history of taxation, a treatise on suggested alternatives to tax reform, and a modest proposal by the author which would eliminate the need for the tax code altogether. This book was written in response to President Barack Obama's call for suggestions from the public for tax reform, and is based...
Cover of Tax Policy and the Economy, Volume 33
by
Language: English
Release Date: July 21, 2019

This volume presents five new studies on taxation and government transfer programs. Alexander Blocker, Laurence Kotlikoff, Stephen Ross, and Sergio Villar Vallenas show how asset pricing can be used to value implicit fiscal debts, which are currently rarely measured or adjusted for risk, while accounting...
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