Comparative Taxation

Author : Caren Grown,Imraan Valodia
Publisher : IDRC
Page : 349 pages
File Size : 50,8 Mb
Release : 2010
Category : Business & Economics
ISBN : 9780415568227

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Taxation and Gender Equity by Caren Grown,Imraan Valodia Pdf

Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.

Author : Chris Evans,Lymer Andy,Sandford Cedric
Publisher : Unknown
Page : 339 pages
File Size : 55,5 Mb
Release : 2017-08-15
Category : Business & Economics
ISBN : 1906201374

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Comparative Taxation by Chris Evans,Lymer Andy,Sandford Cedric Pdf

This book compares and contrasts tax systems in developed and developing countries. It addresses; the taxation of incomes, wealth and consumption at the local, national, supranational and international levels; environmental taxes; modern trends in tax admin; and tax reform.

Author : Victor Thuronyi,Kim Brooks
Publisher : Kluwer Law International B.V.
Page : 362 pages
File Size : 53,5 Mb
Release : 2016-04-20
Category : Law
ISBN : 9789041167200

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Comparative Tax Law by Victor Thuronyi,Kim Brooks Pdf

Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): • general anti-avoidance rules; • court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; • statutory interpretation; • inflation adjustment rules and the allowance for corporate equity; • value added tax systems; • concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”; • corporate-shareholder tax systems; • the relationship between tax and financial accounting; • taxation of investment income; • tax authorities’ ability to obtain and process information about taxpayers; and • systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.

Author : Jonathan Valk,Irene Soto Marín
Publisher : NYU Press
Page : 388 pages
File Size : 51,8 Mb
Release : 2021-08-24
Category : Business & Economics
ISBN : 9781479806195

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Ancient Taxation by Jonathan Valk,Irene Soto Marín Pdf

"The studies collected in Ancient Taxation explore the extractive systems of eleven ancient states and societies from across the ancient world, ranging from Bronze Age China to Anglo-Saxon Britain. Together, the contributors explore the challenges of taxation in predominantly agro-pastoral societies, including basic tax strategy (taxing goods vs. labor, in kind vs. money taxes, direct vs. indirect, internal vs. external, etc.), assessment and collection (particularly over wide geographic areas or at large scale, e.g., by tax farming), compliance, and negotiating the cooperation of social, economic, and political elites or other critical social groups. By assembling such a broad range of studies, the book sheds new light on the commonalities and differences between ancient taxation systems, highlighting how studying taxes can shed light on the fiscal and institutional practices of antiquity. It also provides new impetus for comparative research, both between ancient societies and between ancient and modern extractive practices. This book will be of interest to those studying ancient history, economic history, the history of taxation, or comparative politics and economics"--

Author : Steffen Ganghof
Publisher : ECPR Press
Page : 209 pages
File Size : 55,9 Mb
Release : 2006
Category : Business & Economics
ISBN : 9780954796686

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The Politics of Income Taxation by Steffen Ganghof Pdf

Marginal income tax rates in advanced industrial countries have fallen dramatically since the mid-1980s, but levels and progressivity of income taxation continue to differ strongly across countries. This study offers a new perspective on both observations. It blends theoretical inquiry with focused quantitative analysis and in-depth investigation of seven countries: Germany, Australia and New Zealand as well as Denmark, Finland, Norway and Sweden. The Politics of Income Taxation highlights the equity-efficiency tradeoffs that structure the politics of income taxation, and analyses how income taxes are embedded in broader tax systems. It explains the limited but enduring importance of political parties and democratic institutions. Finally, the study paints a nuanced picture of the role of globalisation and thus sheds light on the pros and cons of tax coordination at European and international levels.

Author : David Ricardo
Publisher : Unknown
Page : 566 pages
File Size : 41,5 Mb
Release : 1821
Category : Economics
ISBN : OXFORD:300151240

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On the Principles of Political Economy, and Taxation by David Ricardo Pdf

Author : Hugh J. Ault,Brian J. Arnold
Publisher : Kluwer Law International B.V.
Page : 594 pages
File Size : 40,7 Mb
Release : 2010-01-01
Category : Business & Economics
ISBN : 9789041132048

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Comparative Income Taxation by Hugh J. Ault,Brian J. Arnold Pdf

The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but also of foreign business and legal cultures. It would be the work of a lifetime for a single individual to achieve that level of understanding of the nine income taxes compared in this volume. Suppose, however, that an international group of tax law professors, each expert in his own national system, were asked to describe how that system resolved specific problems of income tax design with respect to individuals, business organizations, and international transactions. Suppose further that the leaders of the group wove the resulting answers into a single continuous exposition, which was then reviewed and critiqued by a wider group of tax teachers. The resulting text would provide a convenient and comprehensive introduction to foreign approaches to income taxation for teachers, students, policy-makers and practitioners. That is the path followed by Hugh Ault and Brian Arnold and their collaborators in the development of this fascinating book. Henceforth, a reader interested in how other developed countries resolve such structural issues as the taxation of fringe benefits, the effect of unrealized appreciation at death, the classification of business entities, expatriation to avoid taxes, and so on, can turn to this volume for an initial answer. This book should greatly facilitate comparative analysis in teaching and writing about taxation in the US and elsewhere.

Author : Jinyan Li,Canadian Tax Foundation
Publisher : Unknown
Page : 655 pages
File Size : 49,6 Mb
Release : 2003
Category : Electronic commerce
ISBN : 0888081847

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International Taxation in the Age of Electronic Commerce by Jinyan Li,Canadian Tax Foundation Pdf

Author : Mervyn A. King,Don Fullerton
Publisher : University of Chicago Press
Page : 361 pages
File Size : 48,6 Mb
Release : 2010-06-15
Category : Business & Economics
ISBN : 9780226436319

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The Taxation of Income from Capital by Mervyn A. King,Don Fullerton Pdf

Taxation—both corporate and personal—has been held responsible for the low investment and productivity growth rates experienced in the West during the last decade. This book, a comparative study of the taxation of income from capital in the United States, the United Kingdom, Sweden, and West Germany, establishes for the first time a common framework for analysis that permits accurate comparison of tax systems.

Author : Karen B. Brown
Publisher : Springer
Page : 0 pages
File Size : 40,5 Mb
Release : 2017-01-23
Category : Law
ISBN : 3319421557

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Taxation and Development - A Comparative Study by Karen B. Brown Pdf

This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.

Author : Joseph A. Pechman
Publisher : Unknown
Page : 468 pages
File Size : 41,5 Mb
Release : 1987
Category : Business & Economics
ISBN : STANFORD:36105043977011

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Comparative Tax Systems by Joseph A. Pechman Pdf

Basic features of the tax systems in some European countries, Canada and Japan explained in the view to evaluate the need for reform written by various contributors.

Author : Alan Schenk,Victor Thuronyi,Wei Cui
Publisher : Cambridge University Press
Page : 577 pages
File Size : 47,5 Mb
Release : 2015-02-09
Category : Business & Economics
ISBN : 9781107042988

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Value Added Tax by Alan Schenk,Victor Thuronyi,Wei Cui Pdf

This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.

Author : Brian J. Arnold,Hugh J. Ault,Graeme Cooper
Publisher : Kluwer Law International B.V.
Page : 655 pages
File Size : 51,5 Mb
Release : 2019-12-09
Category : Law
ISBN : 9789403510903

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Comparative Income Taxation by Brian J. Arnold,Hugh J. Ault,Graeme Cooper Pdf

Comparative Income Taxation A Structural Analysis Fourth Edition Hugh J. Ault, Brian J. Arnold & Graeme S. Cooper In complex national income tax systems, structural and design variations from one country to another present major obstacles to the kind of comparative understanding that economic globalization requires. Hence the great significance of this outstanding book, highly acclaimed through three previous editions and now thoroughly updated to encompass the latest changes and trends. In it, leading authorities from eleven of the world’s most important national taxation systems each contribute their particular expertise to a study of specific crucial problems of tax design. In addition to the nine countries covered in previous editions—Australia, Canada, France, Germany, Japan, the Netherlands, Sweden, the United Kingdom and the United States—China and India have now been added to provide the perspective of developing countries. Individually authored country descriptions outline the climate and institutional framework in which each of the eleven national taxation systems’ substantive rules operate. All the country descriptions are analyzed in accordance with a common format to facilitate comparisons of the ways in which the countries’ tax systems are similar and in which they differ. They form the background to an expertly informed comparative analysis focusing on three major areas: basic income taxation, taxation of business organizations and international taxation. Most of the rules especially important for international business and investment are dealt with here, including (among many others) rules on the following: classification of business entities; taxation of corporations and their shareholders; corporate organization and restructuring; taxation of partnerships; residence and source taxation; controlled foreign company rules; restrictions on the deduction of interest; courts dealing with tax matters; and effect of tax treaties. Several new topics—including the classification of employees and independent contractors, the taxation of pensions, patent box regimes, the taxation of indirect transfers and the tax challenges of the digital economy—have been added. Especially timely are discussions of changes stemming from the G20/OECD Base Erosion and Profit Shifting project. The introduction has also been expanded to include a new section on European Union (EU) law as it affects the tax laws of EU Member States. This new edition of a classic source of information and analysis for students, professors, researchers, tax practitioners and tax policy officials on the different ways that countries design their income tax systems will be widely welcomed by the international tax community.

Author : Andrew Lymer,John Hasseldine
Publisher : Springer Science & Business Media
Page : 319 pages
File Size : 53,8 Mb
Release : 2012-12-06
Category : Business & Economics
ISBN : 9781461510710

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The International Taxation System by Andrew Lymer,John Hasseldine Pdf

International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.

Author : Cedric Sandford
Publisher : Unknown
Page : 232 pages
File Size : 41,5 Mb
Release : 2000
Category : Business & Economics
ISBN : STANFORD:36105025268017

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Why Tax Systems Differ by Cedric Sandford Pdf

Analysis and comparison of taxation in different countries, looking at what tax systems have in common, how they differ and trying to explain both the similarities and the diffences. The first part concerns tax structures. The second part looks at individual taxes or related groups of taxes. The third section deals with some aspects of policy-making and tax administation.