Tax And Time

Author : Anthony C. Infanti
Publisher : NYU Press
Page : 267 pages
File Size : 45,6 Mb
Release : 2022-01-04
Category : Law
ISBN : 9781479800391

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Tax and Time by Anthony C. Infanti Pdf

How tax law perpetuates injustice but might instead be used as a powerful force for creating a more just and equitable society The relationship between tax law and society, Anthony C. Infanti asserts, is too often overlooked by those who work outside of the field of fiscal policy. Yet, the way a country collects and spends its revenue can be viewed as a quantifiable reflection of how a country sees itself, sending messages about both what it values now and what it aspires to be in the future. Tax and Time sheds light on two of the most misunderstood universal human experiences: time and taxes. Anthony C. Infanti asserts that time in tax law is the product of pure imagination and calls into question the world beyond time that we have created for ourselves. Written with clarity and powerful insight, Tax and Time demonstrates how the tax laws have been used to imaginatively manipulate time in ways that perpetuate economic and social injustice. With its social justice focus, the book brings a sorely needed critical perspective to technical tax policy discussions. Infanti calls for a systematic reexamination and reworking of the relationship between time and tax law, asserting that the power of the legal imagination to manipulate time in tax law can both correct past injustices and help us to envision—and actually work toward—a better and more just society.

Author : Werner Haslehner,Georg Kofler,Alexander Rust
Publisher : Kluwer Law International B.V.
Page : 328 pages
File Size : 47,7 Mb
Release : 2018-12-20
Category : Law
ISBN : 9789403501642

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Time and Tax: Issues in International, EU, and Constitutional Law by Werner Haslehner,Georg Kofler,Alexander Rust Pdf

Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. Among the numerous timing issues arising out of applying tax rules, the book addresses the following: – time limits within which relief must be requested; – statutes of limitation for claiming a tax refund; – transitional issues relating to changes in tax treaties; – attribution of profits and expenses to a moving or closed-down business; – effect of tax-related CJEU decisions and EU directives; – compliance of exit tax regimes with free movement; – limits of retroactivity under principles protected by the EU Charter and the ECHR; and – conflict between efficiency of taxation and individual rights. Derived from a recent conference organized by the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg, the book brings together contributions from leading tax experts from various areas of tax practice, academia, and the judiciary. Among other issues, the book notably expands on how economic theory can inform a constitutional analysis of the timing of taxation. There is no other work that concentrates so usefully on the difficulties associated with applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. This book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsels, and academics.

Author : Moshe Shekel
Publisher : Routledge
Page : 601 pages
File Size : 50,8 Mb
Release : 2009-05-28
Category : Business & Economics
ISBN : 9781134021949

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The Timing of Income Recognition in Tax Law and the Time Value of Money by Moshe Shekel Pdf

Time itself creates advantages and disadvantages in the field of taxation. The timing of the recognition of income and expenses for tax purposes has two main implications: firstly, for the timing of the collection of tax, and secondly, for the question of quantification, i.e., how to ensure that the difference between the timing of the recognition of income or expenses, as opposed to the respective dates on which the amounts are actually received or paid, does not distort the determination of the amount of chargeable income. The time component is a weapon in the confrontation between the opposing motivations of the taxpayers and the tax authorities. In any given fiscal year, taxpayers seek to present a minimal picture of their chargeable income, by "deferring" the recognition of income or "advancing" the recognition of expenses. As opposed to this, the tax authorities adopt the opposite strategy: maximizing taxable "profit" in any given year. This book critically examines the various approaches that have been adopted in the tax systems in the UK, the US and Israel in relation to the timing of income recognition and expenses for tax purposes. It suggests an innovative tax model that identifies the advantages that arise to the taxpayer as a result of the differences between the timing of the recognition of income and expenses, and the timing of the receipt of the revenue or the payment of a liability, and taxes only that advantage.

Author : Jinyan Li,Joanne E. Magee,J. Scott Wilkie
Publisher : Unknown
Page : 606 pages
File Size : 45,9 Mb
Release : 2017
Category : Income tax
ISBN : 0779880811

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Principles of Canadian Income Tax Law by Jinyan Li,Joanne E. Magee,J. Scott Wilkie Pdf

Author : Anthony C. Infanti
Publisher : Unknown
Page : 201 pages
File Size : 44,9 Mb
Release : 2022
Category : LAW
ISBN : 1479800414

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Tax and Time by Anthony C. Infanti Pdf

How tax law perpetuates injustice but might instead be used as a powerful force for creating a more just and equitable society The relationship between tax law and society, Anthony C. Infanti asserts, is too often overlooked by those who work outside of the field of fiscal policy. Yet, the way a country collects and spends its revenue can be viewed as a quantifiable reflection of how a country sees itself, sending messages about both what it values now and what it aspires to be in the future.Tax and Time sheds light on two of the most misunderstood universal human experiences: time and taxes. Anthony C. Infanti asserts that time in tax law is the product of pure imagination and calls into question the world beyond time that we have created for ourselves. Written with clarity and powerful insight, Tax and Time demonstrates how the tax laws have been used to imaginatively manipulate time in ways that perpetuate economic and social injustice. With its social justice focus, the book brings a sorely needed critical perspective to technical tax policy discussions. Infanti calls for a systematic reexamination and reworking of the relationship between time and tax law, asserting that the power of the legal imagination to manipulate time in tax law can both correct past injustices and help us to envision--and actually work toward--a better and more just society.

Author : Robert L. Ascah
Publisher : Athabasca University Press
Page : 238 pages
File Size : 48,8 Mb
Release : 2022-06-03
Category : Political Science
ISBN : 9781771992978

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A Sales Tax for Alberta by Robert L. Ascah Pdf

The days of buoyant capital investment, jobs, and wealth are passing Alberta by as the boom-and-bust cycle runs its course and the global climate crisis becomes more acute. As the province scrambles to boost the dying oil economy and curb spending, one solution is all but ignored—a sales tax. In this collection, Alberta scholars and policy experts map out why and how a provincial sales tax can and should be implemented. They examine energy revenues, household incomes, and political support as well as opportunities for improving democracy and reducing the volatility of government revenues. Finally, this volume offers recommendations on structuring a consultative review process to improve Alberta’s long-term fiscal sustainability. Contributions by Ergete Ferede, Ian Glassford, Kenneth J. McKenzie, Melville McMillan, Elizabeth Smythe, and Graham Thomson.

Author : Vern Krishna
Publisher : Carswell Legal Publications
Page : 1272 pages
File Size : 43,6 Mb
Release : 1986-01-01
Category : Law
ISBN : 0459390805

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The Fundamentals of Canadian Income Tax by Vern Krishna Pdf

Author : Brian J Arnold,Colin Campbell,James Richard Wilson,Shawn D Porter,Michael A Hiltz,Richard Marcovitz
Publisher : Unknown
Page : 128 pages
File Size : 49,8 Mb
Release : 2015-05
Category : Income accounting
ISBN : 0888082622

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Timing and Income Taxation by Brian J Arnold,Colin Campbell,James Richard Wilson,Shawn D Porter,Michael A Hiltz,Richard Marcovitz Pdf

Author : Ronika Khanna
Publisher : Montreal Financial
Page : 128 pages
File Size : 45,5 Mb
Release : 2024-06-27
Category : Business & Economics
ISBN : 9781777443931

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Small Business Tax Facts by Ronika Khanna Pdf

Starting a business or becoming self employed opens up a whole new world of tax considerations. This book will guide you through the fundamentals to ensure that you pay the taxes you need to but no more than that. In learning about the different types of tax and the sorts of deductions that businesses are entitled to you can have a better understanding of your small business tax and save time and money. Our tax companion: Makes sure you don’t miss any deductions by providing a comprehensive list of expenses that you as a small business or self employed owner claim, and explains them in detail with easy to follow examples Explains simply the key basic tax concepts that every taxpayer should know Provides details on how to do your accounting and what you need before preparing your tax return Takes you step by step through the process of completing the T2125 business tax return schedule along with examples Explores the more complex sections such as capital cost allowance, motor vehicle/car and home office expenses Takes you through the process of understanding and completing your GST/HST returns plus a special appendix on provincial sales taxes Discusses eligibility of common expenses that are less straightforward

Author : Alex Doulis
Publisher : ECW Press
Page : 272 pages
File Size : 52,7 Mb
Release : 2006-03
Category : Business & Economics
ISBN : 9781554902729

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Tackling the Taxman by Alex Doulis Pdf

Many questions swirl around the heads of worried Canadians at tax time every year. As they snap their pencils, slam down their calculators, and let out an anguished sigh, they wonder, How on earth did this convoluted system of taxation ever evolve? That question breaks the logjam of many others, and Alex Doulis is here to answer them: - Does the taxman ever lose?Yes. - Would the taxman lie? Yes. - Has the government ever used the tax system to bludgeon its opponents? Apparently. - Does the government use the tax system to help its friends? Only the wealthy ones. - Can ordinary

Author : Anthony C. Infanti
Publisher : MIT Press
Page : 253 pages
File Size : 53,6 Mb
Release : 2018-10-02
Category : Business & Economics
ISBN : 9780262038249

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Our Selfish Tax Laws by Anthony C. Infanti Pdf

Why tax law is not just a pocketbook issue but a reflection of what and whom we, as a society, value. Most of us think of tax as a pocketbook issue: how much we owe, how much we'll get back, how much we can deduct. In Our Selfish Tax Laws, Anthony Infanti takes a broader view, considering not just how taxes affect us individually but how the tax system reflects our culture and society. He finds that American tax laws validate and benefit those who already possess power and privilege while starkly reflecting the lines of difference and discrimination in American society based on race, ethnicity, socioeconomic class, gender, sexual orientation and gender identity, immigration status, and disability. Infanti argues that instead of focusing our tax reform discussions on which loopholes to close or which deductions to allow, we should consider how to make our tax system reflect American ideals of inclusivity rather than institutionalizing exclusion. After describing the theoretical and intellectual underpinnings of his argument, Infanti offers two comparative case studies, examining the treatment of housing tax expenditures and the unit of taxation in the United States, Canada, France, and Spain to show how tax law reflects its social and cultural context. Then, drawing on his own work and that of other critical tax scholars, Infanti explains how the discourse surrounding tax reform masks the many ways that the American tax system rewards and reifies privilege. To counter this, Infanti urges us to work together to create a society with a tax system that respects and values all Americans.

Author : Evelyn Jacks
Publisher : Unknown
Page : 0 pages
File Size : 55,8 Mb
Release : 2015
Category : Electronic
ISBN : 1927495369

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Jacks on Tax by Evelyn Jacks Pdf

Millions of people are Netfiling - using tax software and the click of a mouse to file their tax returns. It's seductively simple but are do-it-yourselfers leaving money on the table because they don't know their tax filing rights? "Jacks on Tax" is a book for every Canadian Tax filer because its premise is simple: a more informed taxpayer, working in collaboration with the professional community, will get more out of the tax system now and in the future. Evelyn Jacks is a well-known financial commentator across Canada.

Author : Practitioners Publishing Co. Staff
Publisher : Unknown
Page : 128 pages
File Size : 40,8 Mb
Release : 2005-12-01
Category : Electronic
ISBN : 0764628259

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1040 Quickfinder Handbook by Practitioners Publishing Co. Staff Pdf

Contains extensive coverage of the tax issues faced by all types of contractors, including large and small contractors, homebuilders, and other specialty trades, provides you with the clear, concise guidance you need to expertly address your tax issues.

Author : Robert McMechan,Gordon Bourgard
Publisher : Unknown
Page : 289 pages
File Size : 51,9 Mb
Release : 2013
Category : Tax administration and procedure
ISBN : 0779854837

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Portable Tax Court Practice, Act and Rules by Robert McMechan,Gordon Bourgard Pdf

Author : OECD
Publisher : OECD Publishing
Page : 150 pages
File Size : 45,9 Mb
Release : 2021-11-24
Category : Electronic
ISBN : 9789264724785

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Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition by OECD Pdf

Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.