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Author : Brian J Arnold,Colin Campbell,James Richard Wilson,Shawn D Porter,Michael A Hiltz,Richard Marcovitz
Publisher : Unknown
Page : 128 pages
File Size : 55,5 Mb
Release : 2015-05
Category : Income accounting
ISBN : 0888082622
Author : Moshe Shekel
Publisher : Routledge
Page : 601 pages
File Size : 51,7 Mb
Release : 2009-05-28
Category : Business & Economics
ISBN : 9781134021949
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 : Vern Krishna
Publisher : Carswell Legal Publications
Page : 1272 pages
File Size : 49,9 Mb
Release : 1986-01-01
Category : Law
ISBN : 0459390805
Author : Jinyan Li,Joanne E. Magee,J. Scott Wilkie
Publisher : Unknown
Page : 606 pages
File Size : 40,9 Mb
Release : 2017
Category : Income tax
ISBN : 0779880811
Author : W. J. Buckwold,Joan Kitunen
Publisher : McGraw-Hill Ryerson
Page : 740 pages
File Size : 54,8 Mb
Release : 2007
Category : Business enterprises
ISBN : 0070978883
Heavily updated for the 2006-2007 Edition, Canadian Income Taxation: Planning and Decision Making reflects recent changes in the 2005 and 2006 federal budgets, as well as new coverage of trusts, expanded problem and review material, and in-depth coverage of the widespread changing relationships that result from the new dividend tax credit regime. Developed with students in mind, Canadian Income Taxation: Planning and Decision Making is centred on analysis, not just memorization, an approach designed to help you make the right decision at the right time. Combining in-depth analysis with a renowned student-friendly approach, this text is your bridge to knowledge, skill, and success.
Author : Mr.Victor Thuronyi
Publisher : International Monetary Fund
Page : 534 pages
File Size : 45,6 Mb
Release : 1996-08-23
Category : Business & Economics
ISBN : 1557755876
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Author : Martin Norr
Publisher : Springer Science & Business Media
Page : 222 pages
File Size : 49,7 Mb
Release : 2013-06-29
Category : Business & Economics
ISBN : 9789401745024
This monograph is principally the work of the late Martin Norr. He completed a draft of the entire monograph but had not yet revised it when he died in late 1972. At that time, the integration of corporate and shareholder taxation was just beginning to become of widespread interest in the United States. With the increasing interest thereafter, the International Tax Program began to revise his manuscript, making as few changes as possible in the original draft. We had the benefit of criticism and analysis from Professor Richard M. Bird of the University of Toronto, now Director of the Institute of Policy Analysis there. In addition, Mr. Mitsuo Sato of the Ministry of Finance in Japan gave freely of his time in carefully suggesting changes throughout the manuscript. The present version of Chapter 3 owes a great deal to his additions and suggestions. Thanks are also due to Professor Hugh J. Ault of Boston College Law School for the Appendix, containing his description of the German integration system that became effective in 1977, which was first published in Law & Policy in International Business. Mr. Norr's interest in the subject of corporate and shareholder taxation developed while he was writing the International Tax Program's World Tax Series volume Taxation in France, published in 1966. The integration of French taxes on corporations and shareholders took place just after that volume was finished, but had been under discussion in France for some time before then.
Author : Geoffrey H. Kingston
Publisher : Unknown
Page : 21 pages
File Size : 40,8 Mb
Release : 1983
Category : Fiscal policy
ISBN : 0909260222
Author : Shirley Tillotson
Publisher : UBC Press
Page : 448 pages
File Size : 55,6 Mb
Release : 2017-11-15
Category : History
ISBN : 9780774836753
A book about tax history that’s a real page-turner? Give and Take is full of surprises. A Canadian millionaire who embraced the new federal income tax in 1917. A socialist hero who deplored the burden of big government. Most surprising, twentieth-century taxes have made us richer, in political engagement and more. Taxes make the power of the state obvious, and Canadians often resisted that power. But this is not simply a tale of tax rebels. Tillotson argues that Canadians also made real contributions to democracy when they taxed wisely and paid willingly.
Author : R. D. Hogg,Jack M. Mintz,John Deutsch Institute for the Study of Economic Policy
Publisher : Kingston, Ont. : John Deutsch Institute for the Study of Economic Policy, Queen's University
Page : 132 pages
File Size : 54,5 Mb
Release : 1993
Category : Business & Economics
ISBN : IND:30000039114206
Author : Ruud A. de Mooij,Mr.Alexander D Klemm,Ms.Victoria J Perry
Publisher : International Monetary Fund
Page : 388 pages
File Size : 47,8 Mb
Release : 2021-02-26
Category : Business & Economics
ISBN : 9781513511771
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Author : Anonim
Publisher : Unknown
Page : 12 pages
File Size : 53,5 Mb
Release : 1988
Category : Income tax
ISBN : MINN:31951D013914451
Author : M. Van Hoepen
Publisher : Springer Science & Business Media
Page : 302 pages
File Size : 41,6 Mb
Release : 2013-06-29
Category : Business & Economics
ISBN : 9789401743501
Author : JEFFREY L. KWALL
Publisher : Foundation Press
Page : 500 pages
File Size : 51,6 Mb
Release : 2020-02-11
Category : Electronic
ISBN : 1640207511
On the 25th anniversary of Jeffrey Kwall's groundbreaking The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners (now in its 6th edition), Kwall has done it again with a brand-new take on personal income tax in The Federal Income Taxation of Individuals: An Integrated Approach. Part of Foundation Press's forward-looking Doctrine and Practice Series, Kwall's book offers a modern approach to income tax designed to resonate with the current generation of law students. The book fully integrates the Tax Cuts and Jobs Act of 2017 and, in addition to the traditional cases, contains a collection of contemporary cases with provocative fact patterns that will interest all students. In that light, the book was designed to accommodate students with different learning styles by providing explanatory text and notes, detailed examples and problems, and a myriad of text boxes offering insights, discussion questions, online references, points worth noting, and applications to the practice of law. A primary goal of the book is to expose students to practical tax problems and to heighten student awareness of quality of practice issues. This goal dovetails with the book's recurring theme that economic considerations always outweigh tax considerations. The book consists of 18 Chapters. After an Introduction (Chapter 1), Chapters 2-8 focus on Gross Income. Because tax law is a foreign subject to most law students, these early chapters explore gross income in the context of familiar economic relationships (e.g., a business owner and its employees, a donor and a donee, a lender and a borrower). Chapters 9 and 10 address Deductions. In addition to focusing on allowance provisions, these chapters integrate the consequential impact of classifying deductions as section 62 deductions, miscellaneous itemized deductions, and other itemized deductions. Chapters 11-14 are focused on Timing questions with emphasis on the tax law's treatment of time value of money issues. Chapters 15 and 16 address Tax Rates and include coverage of assignment of income issues, capital gains and losses, and dividends. Chapter 17 highlights the Alternative Minimum Tax and Chapter 18 introduces the taxation of corporations and partnerships to whet students' appetites for future tax courses. The book is ideally suited for a three-credit or four-credit introductory income tax course.
Author : Philip F. Postlewaite,David L. Cameron,Thomas Kittle-Kamp
Publisher : Unknown
Page : 2542 pages
File Size : 43,6 Mb
Release : 1998
Category : Intangible property
ISBN : STANFORD:36105063609429
