Tax Law In Times Of Crisis And Recovery

Author : Dominic de Cogan,Alexis Brassey,Peter Harris
Publisher : Bloomsbury Publishing
Page : 363 pages
File Size : 55,7 Mb
Release : 2023-05-04
Category : Law
ISBN : 9781509958047

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Tax Law in Times of Crisis and Recovery by Dominic de Cogan,Alexis Brassey,Peter Harris Pdf

This book examines the relationship between tax law and crisis. In times of environmental, financial, and public health breakdown, policymakers look to tax for solutions. Yet these crises also constrain the ways in which tax liabilities can be imposed and administered, and limit the revenues that can be collected. What should governments do in these circumstances and what are the wider consequences for states, societies, and institutions such as the EU? The book shows how crises place strain on the basic functions of tax, including revenue-raising, institution-building, regulation, redistribution, and the structuring of society. These strains bear more heavily on some sections of business and society than others. This makes the tax consequences of crisis unpredictable. It also means that the best choice of legal response is not merely a technical matter. Instead, it engages deeper attitudes towards crisis relief, change, social values, and democratic control. These issues are highlighted by COVID-19 but are of utmost lasting importance. The book takes a comprehensive approach and looks in more depth at the systemic roles that crises play in contemporary tax systems. It features an impressive cast of leading researchers across multiple jurisdictions and is essential for policymakers and scholars alike.

Author : Brigitte Alepin,Lyne Latulippe,Louise Otis
Publisher : Kluwer Law International B.V.
Page : 301 pages
File Size : 42,6 Mb
Release : 2021-11-25
Category : Law
ISBN : 9789403537603

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Coordination and Cooperation by Brigitte Alepin,Lyne Latulippe,Louise Otis Pdf

Series on International Taxation #81 The tax landscape today looks dramatically different from how it appeared even a generation ago. Ongoing sweeping changes in information technologies, massive economic downturns, unforeseen catastrophes such as the global pandemic that hit the world in 2020, and ever more sophisticated methods of tax evasion and avoidance are only some of the factors that have perplexed and even confounded tax authorities. This important book provides a comprehensive overview of the global tax challenges confronting tax policy today, with insightful contributions by both well-known tax experts and fresh new voices in the field. The authors address such critical issues as the following: international tax reform initiatives; effects of climate change; tax justice in times of crisis; international tax cooperation; taxing multinationals; role of tax havens; participation and collaboration of developing countries; the growing presence of artificial intelligence and robots; prospects for a green economic recovery; and tax ethics and social inclusiveness. The contributions originated with the groundbreaking tax summit TaxCOOP2020, held online at the peak of the Covid-19 pandemic in October 2020. At a time when tax policy seems poised at the dawn of a fundamental transformation, this inestimable volume will be welcomed by tax practitioners and academics, concerned government officials, businesspeople, international organizations, and non-governmental organizations (NGOs), all of whom will here have access to a variety of points of view and innovative approaches to the future direction of taxation.

Author : Stephanie Ben-Ishai
Publisher : University of Toronto Press
Page : 207 pages
File Size : 41,5 Mb
Release : 2021-09-03
Category : Business & Economics
ISBN : 9781487533274

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Dangerous Opportunities by Stephanie Ben-Ishai Pdf

The 2017 Home Capital saga represents the shortcomings of a financial system challenged by distinct, siloed regulatory frameworks that fail to communicate with each other. Home Capital is a publicly traded company that acts as a lender through the Home Trust Company, most often providing mortgages to clients rejected by traditional banks. Home Capital’s 2017 announcement that it required $2 billion to sustain a $600-million loss shook customer confidence, and fueled by allegations of corruption, the company suffered a rapid decline in stock price. The Home Capital crisis is the most recent pre-pandemic example of systemic risk in the financial sector in Canada and highlights the invaluable opportunity we have to avoid repeating past mistakes in the nearing post-pandemic economic reality. Using the 2017 Home Capital saga as a starting point, Dangerous Opportunities sheds light on the compartmentalization of regulators and its greater ramifications on board independence and corporate governance, taxation in the competitive housing sector, and the success of non-bank financial institutions in various jurisdictions. A hybrid of law and business, Dangerous Opportunities is a must-read for those interested in the underbelly of financial institutions and is an inspired read in the aftermath of the recent housing crisis, which saw many aspiring homeowners seek dangerous opportunities outside of the traditional banking system.

Author : Glen Loutzenhiser,Rita de la Feria
Publisher : Bloomsbury Publishing
Page : 384 pages
File Size : 45,7 Mb
Release : 2020-10-15
Category : Law
ISBN : 9781509929108

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The Dynamics of Taxation by Glen Loutzenhiser,Rita de la Feria Pdf

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 : Financial Crisis Inquiry Commission
Publisher : Cosimo, Inc.
Page : 692 pages
File Size : 53,8 Mb
Release : 2011-05-01
Category : Political Science
ISBN : 9781616405410

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The Financial Crisis Inquiry Report by Financial Crisis Inquiry Commission Pdf

The Financial Crisis Inquiry Report, published by the U.S. Government and the Financial Crisis Inquiry Commission in early 2011, is the official government report on the United States financial collapse and the review of major financial institutions that bankrupted and failed, or would have without help from the government. The commission and the report were implemented after Congress passed an act in 2009 to review and prevent fraudulent activity. The report details, among other things, the periods before, during, and after the crisis, what led up to it, and analyses of subprime mortgage lending, credit expansion and banking policies, the collapse of companies like Fannie Mae and Freddie Mac, and the federal bailouts of Lehman and AIG. It also discusses the aftermath of the fallout and our current state. This report should be of interest to anyone concerned about the financial situation in the U.S. and around the world.THE FINANCIAL CRISIS INQUIRY COMMISSION is an independent, bi-partisan, government-appointed panel of 10 people that was created to "examine the causes, domestic and global, of the current financial and economic crisis in the United States." It was established as part of the Fraud Enforcement and Recovery Act of 2009. The commission consisted of private citizens with expertise in economics and finance, banking, housing, market regulation, and consumer protection. They examined and reported on "the collapse of major financial institutions that failed or would have failed if not for exceptional assistance from the government."News Dissector DANNY SCHECHTER is a journalist, blogger and filmmaker. He has been reporting on economic crises since the 1980's when he was with ABC News. His film In Debt We Trust warned of the economic meltdown in 2006. He has since written three books on the subject including Plunder: Investigating Our Economic Calamity (Cosimo Books, 2008), and The Crime Of Our Time: Why Wall Street Is Not Too Big to Jail (Disinfo Books, 2011), a companion to his latest film Plunder The Crime Of Our Time. He can be reached online at www.newsdissector.com.

Author : CS Rupanjana De,CA Sanjay Agarwal
Publisher : Bloomsbury Publishing
Page : 900 pages
File Size : 40,9 Mb
Release : 2021-08-30
Category : Law
ISBN : 9789389611953

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Bloomsbury's Company Law Ready Referencer by CS Rupanjana De,CA Sanjay Agarwal Pdf

Highlights ? With 85+ Referencer containing more than 165 procedures, tables & charts ? Containing the following lucid charts for procedures/compliances under the Companies Law: - Compliance requirements – Annual, One-time and Others - Disclosure requirements in Financial Statements, Board Reports etc - Flow chart for Name Change, Conversion, Directors, Auditors, KMP, Allotment, Registered Office, Charges, Managerial Remuneration, Removal of Name, Acceptance of Deposits, Buy-back of Securities, Declaration and Payment of Dividend, Loan, Advances and Borrowings, Related Party Transactions, Dormant/Inactive Company and many more - LLP – Advantage, Registration, Conversion, Closure, Compliances, Returns & Records, FLLP ? Act, Rules, Standards and table/flow charts of procedures- all integrated at one place with comments on each section

Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
Page : 41 pages
File Size : 49,5 Mb
Release : 2009-12-06
Category : Business & Economics
ISBN : 9781498335928

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Debt Bias and Other Distortions by International Monetary Fund. Fiscal Affairs Dept. Pdf

Tax distortions are likely to have encouraged excessive leveraging and other financial market problems evident in the crisis. These effects have been little explored, but are potentially macro-relevant. Taxation can result, for example, in a net subsidy to borrowing of hundreds of basis points, raising debt-equity ratios and vulnerabilities from capital inflows. This paper reviews key channels by which tax distortions can significantly affect financial markets, drawing implications for tax design once the crisis has passed.

Author : Emma Heffernan,John McHale,Niamh Moore-Cherry
Publisher : Unknown
Page : 0 pages
File Size : 52,7 Mb
Release : 2017
Category : Budget deficits
ISBN : 1908997680

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Debating Austerity in Ireland by Emma Heffernan,John McHale,Niamh Moore-Cherry Pdf

The austerity that followed the recent economic and financial crisis in has led to impassioned debates across the social sciences and the public at large. Although Ireland was not its only victim, the depth of the interacting economic, banking and budgetary crises has meant that the level of public interest has been especially intense. Among the hotly debated questions: what is austerity? Was it necessary? What have been its consequences? One of the defining features of the debate to date has been its tendency to polarise opinion and adopt a one-dimensional perspective. This book challenges us to adopt a more nuanced approach to understandings of austerity, and by extension the path to recovery. The book brings together leading national and international experts from across the social sciences to debate this traumatic period in Ireland's economic and social development.The papers were selected from a conference at the Royal Irish Academy, peer-reviewed and rewritten with the addition of a substantial introduction and conclusion by the editors.

Author : John Snape,Dominic de Cogan
Publisher : Bloomsbury Publishing
Page : 496 pages
File Size : 46,5 Mb
Release : 2019-01-10
Category : Law
ISBN : 9781509912278

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Landmark Cases in Revenue Law by John Snape,Dominic de Cogan Pdf

In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors' extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.

Author : Yair Listokin
Publisher : Harvard University Press
Page : 281 pages
File Size : 45,5 Mb
Release : 2019-03-11
Category : Law
ISBN : 9780674976054

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Law and Macroeconomics by Yair Listokin Pdf

After 2008, private-sector spending took a decade to recover. Yair Listokin thinks we can respond more quickly to the next meltdown by reviving and refashioning a policy approach, used in the New Deal, to harness law’s ability to function as a macroeconomic tool, stimulating or relieving demand as required under certain crisis conditions.

Author : Roger Gordon
Publisher : Columbia University Press
Page : 321 pages
File Size : 45,6 Mb
Release : 2010-07-05
Category : Political Science
ISBN : 9780231520072

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Taxation in Developing Countries by Roger Gordon Pdf

Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.

Author : Simon Whitehead
Publisher : Unknown
Page : 366 pages
File Size : 41,7 Mb
Release : 2019
Category : Dispute resolution (Law)
ISBN : 1838620079

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The Tax Disputes and Litigation Review by Simon Whitehead Pdf

Author : American Bar Association. House of Delegates,Center for Professional Responsibility (American Bar Association)
Publisher : American Bar Association
Page : 216 pages
File Size : 41,9 Mb
Release : 2007
Category : Law
ISBN : 1590318730

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Model Rules of Professional Conduct by American Bar Association. House of Delegates,Center for Professional Responsibility (American Bar Association) Pdf

The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Author : International Monetary Fund
Publisher : International Monetary Fund
Page : 81 pages
File Size : 43,6 Mb
Release : 2015-01-29
Category : Business & Economics
ISBN : 9781498344890

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Current Challenges in Revenue Mobilization - Improving Tax Compliance by International Monetary Fund Pdf

This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers

Author : OECD
Publisher : OECD Publishing
Page : 88 pages
File Size : 40,6 Mb
Release : 2010-09-15
Category : Electronic
ISBN : 9789264088689

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Addressing Tax Risks Involving Bank Losses by OECD Pdf

This book provides an overview of the tax treatment of banks’ tax losses losses in 17 OECD countries; describes the tax risks that arise in relation to these losses; outlines the incentives that give rise to these risks, and describes how these risks can be reduced.