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Author : Ferdinand H. M. Grapperhaus
Publisher : IBFD
Page : 255 pages
File Size : 44,5 Mb
Release : 2009
Category : Taxation
ISBN : 9789087220549
An entertaining look at how tax events have had a decisive impact on the course of history.
Author : F. H. M. Grapperhaus
Publisher : Unknown
Page : 174 pages
File Size : 55,6 Mb
Release : 1998
Category : Taxation
ISBN : OCLC:1223472602
Author : Ferdinand H. M. Grapperhaus
Publisher : Unknown
Page : 174 pages
File Size : 54,5 Mb
Release : 1998
Category : Taxation
ISBN : OCLC:246497573
Author : Georg Kofler,Miguel Poiares Maduro,Pasquale Pistone
Publisher : IBFD
Page : 581 pages
File Size : 41,7 Mb
Release : 2011
Category : Human rights
ISBN : 9789087221119
Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."
Author : Sergio André Rocha,Allison Christians
Publisher : Kluwer Law International B.V.
Page : 338 pages
File Size : 49,8 Mb
Release : 2016-04-24
Category : Law
ISBN : 9789041167088
The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country’s exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. In this collection of essays, internationally respected practitioners and academics reveal how the OECD’s Base Erosion and Pro t Shifting (BEPS) initiative, although a major step in the right direction, is insuf cient to resolve the tax sovereignty paradox. Each contribution deals with different facets of a single topic: How tax sovereignty is shaped in a post ,BEPS world. The contributors provide in ,depth analysis of such relevant issues as the following: hy multilateral cooperation and soft law consensus are the preferred solutions to a loss of autonomy over national tax policy; – how digital commerce has upended traditional notions of source and residence; – why residence and source continue to be the two essential building blocks of tax sovereignty and the backbone of the international tax system; – how developing countries can take advantage of the new international tax architecture to ensure that their voices are truly shaping the standards; and – transfer pricing reform. Collectively, the authors provide an authoritative commentary on the necessary preconditions for exercising the power to tax in today’s world. Their perspectives and recommendations will prove of great value to all policymakers, legislators, practitioners, and academics in the international taxation arena.
Author : Margaret Lamb,Senior Lecturer in Accounting and Taxation Andrew Lymer,Andrew Lymer,Judith Freedman,Simon James,Reader in Economics School of Business and Economics Simon James
Publisher : Oxford University Press on Demand
Page : 329 pages
File Size : 41,8 Mb
Release : 2005
Category : Business & Economics
ISBN : 9780199242931
It comments upon how disciplinary-based approaches to tax research have developed in Law, Economics, Accounting, Political Science, and Social Policy. Its authors then go on to introduce an interdisciplinary research approach to taxation research.".
Author : Peter Harris,Dominic de Cogan
Publisher : Bloomsbury Publishing
Page : 529 pages
File Size : 45,7 Mb
Release : 2023-09-21
Category : Law
ISBN : 9781509963270
This book is a continuation of the prestigious series which is drawn from the papers of the biennial Cambridge Tax Law History Conference. The authors are a mix of academics and senior tax professionals from the judiciary and practice with representatives from 9 countries. The series continues to investigate current tax policy debates in an historical context. The papers fall within 3 basic categories: 1. UK and Irish tax, looking at a variety of topics such as tax administration, cases and judges (Whitney, Singer, Viscount Radcliffe), the taxation of royal forests, the taxation of spirits, and income tax transition in the Irish Free State; 2. International taxation, with chapters on the role of international organisations (OECD, League of Nations) and on South Africa's early attempts to address double taxation (tax treaties); and 3. Non-UK tax systems, including chapters on the legacy of colonial influence (Dutch East Indies), early developments in China, New Zealand, and the USA, an influential Canadian report (Carter Commission), development of the GAAR in Scandanavia, and the receipt of Roman tax law in Europe.
Author : Alice Pirlot
Publisher : Edward Elgar Publishing
Page : 352 pages
File Size : 52,6 Mb
Release : 2017-10-27
Category : Law
ISBN : 9781786435514
This timely book brings clarity to the debate on the new legal phenomenon of environmental border tax adjustments. It will help form a better understanding of the role and limits these taxes have on environmental policies in combating global environmental challenges, such as climate change.
Author : Parthasarathi Shome
Publisher : Springer Nature
Page : 507 pages
File Size : 44,7 Mb
Release : 2021-04-09
Category : Business & Economics
ISBN : 9783030682149
Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common errors. It addresses distortions in consumer choices and production decisions caused by tax and redressals. The main principles of taxation—efficiency, equity, stabilization, revenue productivity, administrative feasibility, international neutrality—are presented and discussed. The efficiency principle requires the minimisation of distortions in the market caused by tax. Equity in taxation is another principle that is maintained through progressivity in the tax structure. Similarly, other principles have their own ramifications that are also addressed. A country’s constitutional specification of tax assignment to different levels of government—central, state, municipal—are elaborated. The UK is more centralised than the US and India. India has amended its constitution to introduce a goods and services tax (GST) covering both central and state governments. Drafting of tax law is crucial for clarity and this aspect is addressed. Furthermore, the author illustrates different types of taxes such as individual income tax, corporate income tax, wealth tax, retail sales/value added/goods and services tax, selective excises, property tax, minimum taxes such as the minimum alternate tax (MAT), cash-flow tax, financial transactions tax, fringe benefits tax, customs duties and export taxes, environment tax and global carbon tax, and user charges. An emerging concern regarding the inadequacy of international taxation of multinational corporations is covered in some detail. Structural aspects of tax administration are given particular attention.
Author : Michael Keen,Joel Slemrod
Publisher : Princeton University Press
Page : 536 pages
File Size : 54,5 Mb
Release : 2022-05-17
Category : Business & Economics
ISBN : 9780691234021
An engaging and enlightening account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts—and, in repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth-century Britain, a cut in the tax on tea massively increased revenue. In this entertaining book, two leading authorities on taxation, Michael Keen and Joel Slemrod, provide a fascinating and informative tour through these and many other episodes in tax history, both preposterous and dramatic—from the plundering described by Herodotus and an Incan tax payable in lice to the (misremembered) Boston Tea Party and the scandals of the Panama Papers. Along the way, readers meet a colorful cast of tax rascals, and even a few tax heroes. While it is hard to fathom the inspiration behind such taxes as one on ships that tended to make them sink, Keen and Slemrod show that yesterday’s tax systems have more in common with ours than we may think. Georgian England’s window tax now seems quaint, but was an ingenious way of judging wealth unobtrusively. And Tsar Peter the Great’s tax on beards aimed to induce the nobility to shave, much like today’s carbon taxes aim to slow global warming. Rebellion, Rascals, and Revenue is a surprising and one-of-a-kind account of how history illuminates the perennial challenges and timeless principles of taxation—and how the past holds clues to solving the tax problems of today.
Author : John Plender
Publisher : Biteback Publishing
Page : 205 pages
File Size : 41,7 Mb
Release : 2015-07-28
Category : Business & Economics
ISBN : 9781849549578
Capitalism has lifted millions out of poverty. Under its guiding hand, living standards throughout the Western world have been transformed. Further afield, the trail blazed by Japan is being followed by other emerging market countries across the globe, creating prosperity on a breathtaking scale. And yet, capitalism is unloved. From its discontents to its outright enemies, voices compete to point out the flaws in the system that allow increasingly powerful elites to grab an ever larger share of our collective wealth. In this incisive, clear-sighted guide, award-winning Financial Times journalist John Plender explores the paradoxes and pitfalls inherent in this extraordinarily dynamic mechanism - and in our attitudes to it. Taking us on a journey from the Venetian merchants of the Renaissance to the gleaming temples of commerce in 21st-century Canary Wharf via the South Sea Bubble, Dutch tulip mania and manic-depressive gambling addicts, Plender shows us our economic creation through the eyes of philosophers, novelists, poets, artists and divines. Along the way, he delves into the ethics of debt; reveals the truth about the unashamedly materialistic artistic giants who pioneered copyrighting; and traces the path of our instinctive conviction that entrepreneurs are greedy, unethical opportunists, hell-bent on capital accumulation, while manufacturing is innately virtuous. Thoughtful, eloquent and above all compelling, Capitalism is a remarkable contribution to the enduring debate.
Author : Vito Tanzi
Publisher : Cambridge University Press
Page : 457 pages
File Size : 50,8 Mb
Release : 2018
Category : Business & Economics
ISBN : 9781108420938
A sweeping historical account of the crises of income inequality and crony capitalism from a world-renowned public economist.
Author : Damian Chalmers,Markus Jachtenfuchs,Christian Joerges
Publisher : Cambridge University Press
Page : 369 pages
File Size : 52,9 Mb
Release : 2016-03-18
Category : Law
ISBN : 9781107107182
Contributions from prominent economists, lawyers, philosophers and political scientists go beyond short-term technical diagnoses in order to analyse the deeper causes of the European crisis and provide readers with a broad understanding of what goes on in the European Union.
Author : M. M. Sury
Publisher : New Century Publications
Page : 700 pages
File Size : 50,9 Mb
Release : 2007
Category : History
ISBN : STANFORD:36105129051715
This book provides an exhaustive and analytical account of fiscal developments in India since Independence in 1947 with focus on post-1991 reforms. The book is organised into 10 parts, each part containing chapters/information dealing with some aspect of fiscal policy in India.
Author : Anonim
Publisher : Unknown
Page : 822 pages
File Size : 40,6 Mb
Release : 1999
Category : Finance, Public
ISBN : UOM:39015055414505
