Taxation In The United States And Europe

Author : Anthonie Knoester
Publisher : Springer
Page : 428 pages
File Size : 50,8 Mb
Release : 2016-07-27
Category : Business & Economics
ISBN : 9781349228843

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Taxation in the United States and Europe by Anthonie Knoester Pdf

This book focuses on taxation and economic policy making. It contains a variety of contributions devoted to important theoretical and empirical topics of taxation. Among the issues discussed are tax reforms, the poverty trap and the Laffer curve, taxation and the inverted Haavelmo effect, the excess burden of taxation in the United States, corporation tax harmonisation and taxation policy and economic integration. In addition, it contains a survey of the tax policies actually pursued by Austria, France, Germany, Italy, the Netherlands, the United Kingdom and the United States in the 1980s and the 1990s thus providing an unique documentation for an international comparison. The book will be of interest for anyone who is professionally involved with the theory and practise of taxation.

Author : Kenneth Scheve,David Stasavage
Publisher : Princeton University Press
Page : 282 pages
File Size : 47,5 Mb
Release : 2017-11-07
Category : Political Science
ISBN : 9780691178295

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Taxing the Rich by Kenneth Scheve,David Stasavage Pdf

A groundbreaking history of why governments do—and don't—tax the rich In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens—and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.

Author : Anthonie Knoester
Publisher : Unknown
Page : 128 pages
File Size : 46,5 Mb
Release : 1993
Category : Electronic
ISBN : 1349228869

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Taxation in the United States and Europe by Anthonie Knoester Pdf

Author : George N. Carlson
Publisher : Unknown
Page : 104 pages
File Size : 51,5 Mb
Release : 1980
Category : Government publications
ISBN : UIUC:30112105189028

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Value-added Tax by George N. Carlson Pdf

This report examines the European Economic Community experience with the value-added tax and draws lessons regarding U.S. adoption of a VAT.

Author : United States. Bureau of Manufactures
Publisher : Unknown
Page : 92 pages
File Size : 44,8 Mb
Release : 1910
Category : Municipal finance
ISBN : HARVARD:LI5CHT

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Municipal Taxation in European Countries by United States. Bureau of Manufactures Pdf

Author : Joann Martens-Weiner
Publisher : Springer Science & Business Media
Page : 127 pages
File Size : 54,9 Mb
Release : 2006-03-14
Category : Business & Economics
ISBN : 9780387294872

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Company Tax Reform in the European Union by Joann Martens-Weiner Pdf

Having spent almost fifty years of my life defending the separate accou- ing, arm's length pricing method, I have to admit that I was somewhat surprised to be asked to contribute to a book suggesting that the European Union might do well to consider adopting a formulary approach to deal with the taxation of inter and intra company transactions. I was even more surprised to see the invitation coming from Ms. Joann Weiner an ardent co-defender of arm's length pricing and my strong right arm in that regard while we both served in the U.S. Treasury Department in the mid '90s. The book gives Ms Weiner the opportunity to comment frankly from an insider's perspective of the many admitted problems of the arm's length system which could be avoided by a formulary approach. Ms. Weiner brings to this project a thorough expert knowledge of the b- efits and shortfalls of each of the systems she discusses - separate accounting v. formulary apportionment. Who better to decide to give qualified support to formulary than someone who organized a U.S. Treasury conference to defend arm's length pricing against a Congressional challenge in favor of formulary apportionment.

Author : S. N. Frommel
Publisher : London : Kluwer Harrap Handbooks
Page : 130 pages
File Size : 44,8 Mb
Release : 1975
Category : Business & Economics
ISBN : UOM:49015001080416

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Taxation of Branches and Subsidiaries in Western Europe, Canada and the USA by S. N. Frommel Pdf

Comparative survey, covering double taxation agreements, conflict of laws, tax deferral, close and base companies, residence, abuse of legal forms, holding companies, group taxation, and the financing of foreign corporations, explained in the light of the different legal systems applied in Western Europe, Canada and the USA. The material states the law as of 30 November 1974.

Author : Anonim
Publisher : Unknown
Page : 12 pages
File Size : 48,6 Mb
Release : 1988
Category : Income tax
ISBN : MINN:31951D013914451

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Self-employment Tax by Anonim Pdf

Author : A. Knoester
Publisher : MacMillan Publishing Company
Page : 484 pages
File Size : 42,6 Mb
Release : 1993
Category : Taxation
ISBN : UOM:35128001504735

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Taxation in the United States and Europe by A. Knoester Pdf

Focusing on taxation and economic policy making, this book contains a variety of contributions devoted to important theoretical and empirical topics of taxation. Among the issues discussed are tax reforms, the poverty trap and the Laffer curve, taxation and the inverted Haavelmo effect.

Author : Henry J. Aaron,Brookings Institution
Publisher : Unknown
Page : 136 pages
File Size : 44,6 Mb
Release : 1981
Category : Business & Economics
ISBN : STANFORD:36105039157826

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The Value-added Tax by Henry J. Aaron,Brookings Institution Pdf

Monograph of conference papers providing a comparison of value added tax experiences and fiscal policy issues in six Western European countries - discusses transition to VAT and current structures, tax collection, income distribution effects, economic implications for consumer expenditure, consumer prices, trade, investment, etc., and lessons for the USA. References and statistical tables. List of participants. Conference held in Washington 1980 Oct.

Author : Ferdinand H. M. Grapperhaus
Publisher : IBFD
Page : 255 pages
File Size : 52,8 Mb
Release : 2009
Category : Taxation
ISBN : 9789087220549

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Tax Tales from the Second Millennium by Ferdinand H. M. Grapperhaus Pdf

An entertaining look at how tax events have had a decisive impact on the course of history.

Author : United States. General Accounting Office
Publisher : Unknown
Page : 40 pages
File Size : 52,9 Mb
Release : 1980
Category : Value-added tax
ISBN : UCAL:C3381252

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The Value-added Tax in the European Economic Community by United States. General Accounting Office Pdf

Author : Vito Tanzi,Howell H. Zee
Publisher : International Monetary Fund
Page : 30 pages
File Size : 49,5 Mb
Release : 1998-08
Category : Business & Economics
ISBN : UCSD:31822026225045

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Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union by Vito Tanzi,Howell H. Zee Pdf

With the advent of the economic and monetary union in the European Union (EU), the economic landscape of the EU will bear a striking resemblance to that of the United States in terms of fundamental attributes such as the freedom of internal movements of individuals, capital, and goods within the union, as well as the adoption of a common currency. This paper examines developments in the tax systems of the states in the United States and draws lessons for the need of coordination of EU tax systems.

Author : Pietro Boria
Publisher : Springer
Page : 208 pages
File Size : 45,6 Mb
Release : 2017-04-04
Category : Law
ISBN : 9783319539195

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Taxation in European Union by Pietro Boria Pdf

This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of “European tax law”.

Author : Anonim
Publisher : Unknown
Page : 316 pages
File Size : 52,9 Mb
Release : 2014
Category : Finance
ISBN : UCBK:C119504310

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Taxation Trends in the European Union by Anonim Pdf

The 2014 edition of Taxation Trends in the European Union is the eighth issue of the report in its current form. The objective of the report remains unchanged: to present a complete view of the structure, level and trends of taxation in the Union over a medium- to long-term period. Taxation is at the heart of citizens' relationship with the State. It is not only government experts and academics, but also many citizens that ask the European Commission questions about tax levels in the EU and on how Member States compare with each other; this report, published annually, is one way of answering them. Much work has gone into making sure that the data it contains are accurate and comparable across countries. The methodology to ensure this was developed jointly by statisticians from Eurostat and economists from the Directorate-General for Taxation and the Customs Union, who have drafted the report. In addition, experts from national Statistical Offices and from the Ministries of Finance of all countries covered have actively contributed by supplying data and comments; we would like to express our thanks for their valuable suggestions and help. The report provides data and analysis for the European Semester, as the proper functioning of tax systems is a key prerequisite for economic growth. The data on the tax burden in the various Member States can thus be used as an input for the formulation of the Country-Specific Recommendations on tax reforms that are announced at the end of the European Semester. In addition to the analysis of Europe-wide trends in Part I, the report also includes a Part II with Country Chapters, covering each EU Member State plus Iceland and Norway. The Country Chapters contain a discussion of tax revenue trends, as well as a description of the main characteristics of each country's tax system. -- EU Bookshop.