Virtues And Fallacies Of Vat An Evaluation After 50 Years

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Virtues and Fallacies of VAT

Robert F. van Brederode
Virtues and Fallacies of VAT Book PDF

Author : Robert F. van Brederode
Publisher : Unknown
Page : 728 pages
File Size : 40,9 Mb
Release : 2021-08-09
Category : Electronic
ISBN : 9403524235

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Virtues and Fallacies of VAT by Robert F. van Brederode Pdf

Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT's full spectrum--from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors--leading tax practitioners and academics--examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports--on New Zealand, Japan, China, Colombia, Ethiopia, and India--to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.

Virtues and Fallacies of VAT: An Evaluation after 50 Years

Robert F. van Brederode
Virtues and Fallacies of VAT An Evaluation after 50 Years Book PDF

Author : Robert F. van Brederode
Publisher : Kluwer Law International B.V.
Page : 615 pages
File Size : 50,7 Mb
Release : 2021-08-09
Category : Law
ISBN : 9789403524245

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Virtues and Fallacies of VAT: An Evaluation after 50 Years by Robert F. van Brederode Pdf

Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT’s full spectrum—from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors—leading tax practitioners and academics—examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports—on New Zealand, Japan, China, Colombia, Ethiopia, and India—to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.

Justice, Equality and Tax Law

Nevia Čičin-Šain,Mario Riedl
Justice Equality and Tax Law Book PDF

Author : Nevia Čičin-Šain,Mario Riedl
Publisher : Linde Verlag GmbH
Page : 541 pages
File Size : 49,5 Mb
Release : 2022-10-05
Category : Law
ISBN : 9783709412589

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Justice, Equality and Tax Law by Nevia Čičin-Šain,Mario Riedl Pdf

An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.

CJEU - Recent Developments in Value Added Tax 2021

Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Ilze Kuniga
CJEU Recent Developments in Value Added Tax 2021 Book PDF

Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Ilze Kuniga
Publisher : Linde Verlag GmbH
Page : 281 pages
File Size : 54,9 Mb
Release : 2023-01-11
Category : Law
ISBN : 9783709412794

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CJEU - Recent Developments in Value Added Tax 2021 by Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Ilze Kuniga Pdf

The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. taxpayer rights in EU VAT law, bad debt and insolvency in VAT law, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Vat in the Digital Era

Anonim
Vat in the Digital Era Book PDF

Author : Anonim
Publisher : Oxford University Press
Page : 401 pages
File Size : 49,6 Mb
Release : 2023-12-14
Category : Law
ISBN : 9780198888307

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Vat in the Digital Era by Anonim Pdf

With the growth of the digitalized economy, VAT on cross-border digital supplies has emerged as an important issue. Yet, views and practices regarding the application of the VAT on these supplies differ significantly across different jurisdictions. A lack of international VAT harmonization can cause double taxation or unintended double non-taxation, resulting in distortions and revenue losses. VAT in the Digital Era considers unilateral and multilateral options for the creation of an internationally coordinated VAT framework. Providing analysis of the status quo in key jurisdictions, the book explores the implications of the digitalized economy for the VAT systems across borders. It outlines possible approaches that can be taken to achieve a more consistent international VAT treatment of cross-border supplies, and the extent to which a multilateral solution would be preferable and achievable at the international level. Bringing together contributions from leading international voices in the VAT law and policy and international taxation fields, VAT in the Digital Era addresses current issues and proposes ways to coordinate VAT rules on cross-border digital supplies. This new book is essential reading for academics, researchers, governments, and other financial organisations involved with the world's most important indirect tax.

Political Philosophy and Taxation

Robert F. van Brederode
Political Philosophy and Taxation Book PDF

Author : Robert F. van Brederode
Publisher : Springer Nature
Page : 421 pages
File Size : 53,8 Mb
Release : 2022-06-02
Category : Political Science
ISBN : 9789811910920

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Political Philosophy and Taxation by Robert F. van Brederode Pdf

This book explores how taxation is related to the role of the state and its relationship with its constituents, the concept of private property rights, the concepts of societal fairness and justice, and the battle between the individual and the collective. This book appeals to students and scholars who want to know how philosophers in the past and present think about taxation, and how their thinking has developed through cross-influencing. There exists no comprehensive study providing such an overview. This book is a foundational study on the philosophical justification of taxation (qualitative aspect) and the normative qualifications required of tax law to constitute tax that is just and fair (distributive or quantitative aspect). The latter includes evaluation of what type of tax is morally correct or acceptable to realize distributive justice. This book covers periods from the Enlightenment era until the present. The philosophers are grouped together in schools of thought and each chapter except for chapter 1 and chapter 13, are is dedicated to a specific philosophical school. Moreover, this book aims to provide an overview of each school of thinking and the individual philosophers, including placing them in the context of their times. The book has particular importance as the study of taxation is an underdeveloped area of political and legal philosophy.

The Age of Em

Robin Hanson
The Age of Em Book PDF

Author : Robin Hanson
Publisher : Oxford University Press
Page : 522 pages
File Size : 50,7 Mb
Release : 2016-05-13
Category : Computers
ISBN : 9780191069666

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The Age of Em by Robin Hanson Pdf

Robots may one day rule the world, but what is a robot-ruled Earth like? Many think the first truly smart robots will be brain emulations or ems. Scan a human brain, then run a model with the same connections on a fast computer, and you have a robot brain, but recognizably human. Train an em to do some job and copy it a million times: an army of workers is at your disposal. When they can be made cheaply, within perhaps a century, ems will displace humans in most jobs. In this new economic era, the world economy may double in size every few weeks. Some say we can't know the future, especially following such a disruptive new technology, but Professor Robin Hanson sets out to prove them wrong. Applying decades of expertise in physics, computer science, and economics, he uses standard theories to paint a detailed picture of a world dominated by ems. While human lives don't change greatly in the em era, em lives are as different from ours as our lives are from those of our farmer and forager ancestors. Ems make us question common assumptions of moral progress, because they reject many of the values we hold dear. Read about em mind speeds, body sizes, job training and career paths, energy use and cooling infrastructure, virtual reality, aging and retirement, death and immortality, security, wealth inequality, religion, teleportation, identity, cities, politics, law, war, status, friendship and love. This book shows you just how strange your descendants may be, though ems are no stranger than we would appear to our ancestors. To most ems, it seems good to be an em.

Why are Artists Poor?

Hans Abbing
Why are Artists Poor Book PDF

Author : Hans Abbing
Publisher : Peterson's
Page : 374 pages
File Size : 44,6 Mb
Release : 2002
Category : Art
ISBN : 9053565655

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Why are Artists Poor? by Hans Abbing Pdf

An unconventional socio-economic analysis of the economic position of the arts and artists

Art in History/History in Art

David Freedberg,Jan de Vries
Art in History History in Art Book PDF

Author : David Freedberg,Jan de Vries
Publisher : Getty Publications
Page : 458 pages
File Size : 44,8 Mb
Release : 1996-07-11
Category : Art
ISBN : 9780892362011

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Art in History/History in Art by David Freedberg,Jan de Vries Pdf

Historians and art historians provide a critique of existing methodologies and an interdisciplinary inquiry into seventeenth-century Dutch art and culture.

Dark Ecology

Timothy Morton
Dark Ecology Book PDF

Author : Timothy Morton
Publisher : Columbia University Press
Page : 257 pages
File Size : 51,9 Mb
Release : 2016-04-12
Category : Philosophy
ISBN : 9780231541367

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Dark Ecology by Timothy Morton Pdf

Timothy Morton argues that ecological awareness in the present Anthropocene era takes the form of a strange loop or Möbius strip, twisted to have only one side. Deckard travels this oedipal path in Blade Runner (1982) when he learns that he might be the enemy he has been ordered to pursue. Ecological awareness takes this shape because ecological phenomena have a loop form that is also fundamental to the structure of how things are. The logistics of agricultural society resulted in global warming and hardwired dangerous ideas about life-forms into the human mind. Dark ecology puts us in an uncanny position of radical self-knowledge, illuminating our place in the biosphere and our belonging to a species in a sense that is far less obvious than we like to think. Morton explores the logical foundations of the ecological crisis, which is suffused with the melancholy and negativity of coexistence yet evolving, as we explore its loop form, into something playful, anarchic, and comedic. His work is a skilled fusion of humanities and scientific scholarship, incorporating the theories and findings of philosophy, anthropology, literature, ecology, biology, and physics. Morton hopes to reestablish our ties to nonhuman beings and to help us rediscover the playfulness and joy that can brighten the dark, strange loop we traverse.

How Numbers Rule the World

Doctor Lorenzo Fioramonti
How Numbers Rule the World Book PDF

Author : Doctor Lorenzo Fioramonti
Publisher : Zed Books Ltd.
Page : 203 pages
File Size : 47,5 Mb
Release : 2014-01-16
Category : Social Science
ISBN : 9781780322704

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How Numbers Rule the World by Doctor Lorenzo Fioramonti Pdf

Numbers dominate global politics and, as a result, our everyday lives. Credit ratings steer financial markets and can make or break the future of entire nations. GDP drives our economies. Stock market indices flood our media and national debates. Statistical calculations define how we deal with climate change, poverty and sustainability. But what is behind these numbers? In How Numbers Rule the World, Lorenzo Fioramonti reveals the hidden agendas underpinning the use of statistics and those who control them. Most worryingly, he shows how numbers have been used as a means to reinforce the grip of markets on our social and political life, curtailing public participation and rational debate. An innovative and timely exposé of the politics, power and contestation of numbers.

History of Concepts

Iain Hampsher-Monk,Karin Tilmans,Frank van Vree
History of Concepts Book PDF

Author : Iain Hampsher-Monk,Karin Tilmans,Frank van Vree
Publisher : Amsterdam University Press
Page : 308 pages
File Size : 50,5 Mb
Release : 1998
Category : Philosophy
ISBN : 9053563067

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History of Concepts by Iain Hampsher-Monk,Karin Tilmans,Frank van Vree Pdf

Hoewel enorm invloedrijk in Duitstalig Europa, heeft de conceptuele geschiedschrijving (Begriffsgeschichte) tot nu toe weinig aandacht in het Engels gekregen. Dit genre van intellectuele geschiedschrijving verschilt van zowel de Franse geschiedschrijving van mentalités als de Engelstalige geschiedschrijving van verhandelingen door het concept. Aan de hand van practische voorbeelden in de geschiedschrijving wordt deze vorm toegelicht door Bram Kempers, Eddy de Jongh en Rolf Reichardt.

Directory of Corporate Counsel

Wolters Kluwer Editorial Staff
Directory of Corporate Counsel Book PDF

Author : Wolters Kluwer Editorial Staff
Publisher : Aspen Publishers
Page : 0 pages
File Size : 40,6 Mb
Release : 2020-12-31
Category : Electronic
ISBN : 1543821502

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Directory of Corporate Counsel by Wolters Kluwer Editorial Staff Pdf

Directory of Corporate Counsel, 2021 Edition

Minds, Brains and Science

John R. Searle
Minds Brains and Science Book PDF

Author : John R. Searle
Publisher : Harvard University Press
Page : 116 pages
File Size : 52,8 Mb
Release : 1986-01-01
Category : History
ISBN : 9780674267213

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Minds, Brains and Science by John R. Searle Pdf

Minds, Brains and Science takes up just the problems that perplex people, and it does what good philosophy always does: it dispels the illusion caused by the specious collision of truths. How do we reconcile common sense and science? John Searle argues vigorously that the truths of common sense and the truths of science are both right and that the only question is how to fit them together. Searle explains how we can reconcile an intuitive view of ourselves as conscious, free, rational agents with a universe that science tells us consists of mindless physical particles. He briskly and lucidly sets out his arguments against the familiar positions in the philosophy of mind, and details the consequences of his ideas for the mind-body problem, artificial intelligence, cognitive science, questions of action and free will, and the philosophy of the social sciences.

One Economics, Many Recipes

Dani Rodrik
One Economics Many Recipes Book PDF

Author : Dani Rodrik
Publisher : Princeton University Press
Page : 278 pages
File Size : 41,7 Mb
Release : 2008-12-29
Category : Business & Economics
ISBN : 9781400829354

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One Economics, Many Recipes by Dani Rodrik Pdf

In One Economics, Many Recipes, leading economist Dani Rodrik argues that neither globalizers nor antiglobalizers have got it right. While economic globalization can be a boon for countries that are trying to dig out of poverty, success usually requires following policies that are tailored to local economic and political realities rather than obeying the dictates of the international globalization establishment. A definitive statement of Rodrik's original and influential perspective on economic growth and globalization, One Economics, Many Recipes shows how successful countries craft their own unique strategies--and what other countries can learn from them. To most proglobalizers, globalization is a source of economic salvation for developing nations, and to fully benefit from it nations must follow a universal set of rules designed by organizations such as the World Bank, the International Monetary Fund, and the World Trade Organization and enforced by international investors and capital markets. But to most antiglobalizers, such global rules spell nothing but trouble, and the more poor nations shield themselves from them, the better off they are. Rodrik rejects the simplifications of both sides, showing that poor countries get rich not by copying what Washington technocrats preach or what others have done, but by overcoming their own highly specific constraints. And, far from conflicting with economic science, this is exactly what good economics teaches.