A Primeron Tax Evasion

A Primeron Tax Evasion PDF Author: Mr.Parthasarathi Shome
Publisher: International Monetary Fund
ISBN: 1451921535
Category : Business & Economics
Languages : en
Pages : 28

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Book Description
Tax evasion is universal. It depends on the economic and tax structures, types of income, and social attitudes. The theory of tax evasion has limitations since it depends solely on the attitude toward risk with full information regarding the tax administration’s behavior. Methodologies for estimating tax evasion include predominantly estimating the underground economy, and comparing taxes declared with potential tax revenue calculated from national accounts. Actions in addressing tax evasion include use of withholding, presumptive and minimum taxes, selective auditing, penalties, and cross checks between taxes.

A Primeron Tax Evasion

A Primeron Tax Evasion PDF Author: Mr.Parthasarathi Shome
Publisher: International Monetary Fund
ISBN: 1451921535
Category : Business & Economics
Languages : en
Pages : 28

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Book Description
Tax evasion is universal. It depends on the economic and tax structures, types of income, and social attitudes. The theory of tax evasion has limitations since it depends solely on the attitude toward risk with full information regarding the tax administration’s behavior. Methodologies for estimating tax evasion include predominantly estimating the underground economy, and comparing taxes declared with potential tax revenue calculated from national accounts. Actions in addressing tax evasion include use of withholding, presumptive and minimum taxes, selective auditing, penalties, and cross checks between taxes.

A Primer on Property Tax

A Primer on Property Tax PDF Author: William J. McCluskey
Publisher: John Wiley & Sons
ISBN: 1118454332
Category : Business & Economics
Languages : en
Pages : 310

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Book Description
'The chapters in this book explore in detail the choices regarding both the structure and administration of the property tax, drawing on the extensive knowledge the authors have acquired in studying property taxes around the world. The chapters provide a wide-ranging treatment of the design choices and administrative tasks, both in terms of the breadth of design options and administrative tasks covered and the depth of the discussion. The authors describe the range of design choices, discuss the associated issues and the advantages and disadvantages for each, and present the criteria to help choose among the options.’ From the book’s Foreword by David L. Sjoquist, Professor of Economics and Dan E. Sweat Scholar Chair in Educational and Community Policy, Georgia State University Property taxation is a key element in providing a solid foundation and a stable funding source for basic public services. Developing and implementing a property tax system is a complex task. This complexity is compounded by the diversity of legal, cultural and historical contexts of policymakers and tax administrators. The World Development Report (1999-2000), Entering the 21st Century puts fiscal decentralization at the top of the development agenda. This makes local taxation - and especially the property tax option - of critical importance to both tax and land policy, as well as the broader development agenda. A Primer on Property Tax: Administration and Policy provides the reader with an analysis of issues surrounding property tax, including economics, law, public finance, decentralisation, valuation, GIS and property tax reform. A key strength of the book lies in the vast international experience of the authors and the book will provide for the first time material which is topical, cutting-edge and highly relevant to many of the disciplines involved in property taxation. The authors examine the criteria applied to evaluate the strengths and weaknesses of property tax, discuss the main valuation methods and the economic principles underpinning them and review the legal and administrative aspects of property tax worldwide.

Terrorist Financing, Money Laundering, and Tax Evasion

Terrorist Financing, Money Laundering, and Tax Evasion PDF Author: Jayesh D'Souza
Publisher: CRC Press
ISBN: 1040080839
Category : Law
Languages : en
Pages : 234

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Book Description
Tracking funding is a critical part of the fight against terrorism and as the threat has escalated, so has the development of financial intelligence units (FIUs) designed to investigate suspicious transactions. Terrorist Financing, Money Laundering, and Tax Evasion: Examining the Performance of Financial Intelligence Units provides a thorough analy

IMF Staff papers

IMF Staff papers PDF Author: International Monetary Fund. Research Dept.
Publisher: International Monetary Fund
ISBN: 1451930852
Category : Business & Economics
Languages : en
Pages : 196

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Book Description
This paper uses microeconomic panel data to examine differences in the cyclical variability of employment, hours, and real wages for skilled and unskilled workers. Contrary to conventional wisdom, it finds that, at the aggregate level, skilled and unskilled workers are subject to the same degree of cyclical variation in wages. However, the quality of labor input is found to rise in recessions, inducing a countercyclical bias in aggregate measures of the real wage. The paper also finds substantial differences across industries in the cyclical variation of employment, hours, and wage differentials, indicating important interindustry differences in labor contracting.

A Legal Primer on Managing Museum Collections, Third Edition

A Legal Primer on Managing Museum Collections, Third Edition PDF Author: Marie C. Malaro
Publisher: Smithsonian Institution
ISBN: 1588343235
Category : Art
Languages : en
Pages : 561

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Book Description
Hailed when it was first published in 1985 as the bible of U.S. collections management, A Legal Primer on Managing Museum Collections offers the only comprehensive discussion of the legal questions faced by museums regarding collections. This revised and expanded third edition addresses the many legal developments—including a comprehensive discussion of stolen art and the international movement of cultural property, recent developments in copyright, and the effects of burgeoning electronic uses—that have occurred during the past twenty-five years. An authorative, go-to book for any museum professional, Legal Primer offers detailed explanations of the law, suggestions for preventing legal problems, and numerous case studies of lawsuits involving museum collections.

Handbook of Public Finance

Handbook of Public Finance PDF Author: Fred Thompson
Publisher: CRC Press
ISBN: 9780824701345
Category : Political Science
Languages : en
Pages : 696

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Book Description
Presenting emphases on and approaches to issues such as government spending, reporting, pricing and fiscal federalism, the Handbook of Public Finance demonstrates the utility of integrating public finance theory with actual public policy practices. It discusses applications in major subfields of public finance, including public education, environmental regulation, energy policy, social welfare programs, and local and state politics. Other topics of discussion include the theory and practice of tax incidence analysis; the marginal costs of taxation and regulation, the economics of expenditure incidence, discounting and the social discount rate; passive use benefits, and public sector pricing.

Combating Fiscal Fraud and Empowering Regulators

Combating Fiscal Fraud and Empowering Regulators PDF Author: Brigitte Unger
Publisher: Oxford University Press
ISBN: 0198854722
Category : Business & Economics
Languages : en
Pages : 369

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Book Description
This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. Combating Fiscal Fraud and Empowering Regulators analyzes the impact of new international tax regulations on the scope and scale of tax evasion, tax avoidance, and money laundering. These are analyzed through an ecosystem framework in which, similar to a natural ecosystem, new tax regulations appear as heavy shocks to the tax ecosystem, to which the 'species' such as countries, corporations, and tax experts will react by looking for new loopholes and niches of survival. By analyzing the impact of tax reforms from different perspectives--a legal, political science, accounting, and economic one--one may derive an assessment of the reforms and policy recommendations for an improved international tax system. The ultimate goal is to combat fiscal fraud and empower regulators, in that line, this volume is intended for a broad audience that seeks to know more about the latest state of the art in the realm of taxation from a multidisciplinary perspective. The money involved amounts to billions in unpaid taxes that could be better used for stopping hunger, guaranteeing education, and safeguarding biodiversity, hence making this world a better one. Regulators can see this book as a guiding light of what has happened in the past forty years, and how the world has and will continue to change as a result of it. Combating Fiscal Fraud and Empowering Regulators is also a warning about new emerging tax loopholes, such as freeports or golden passports and visas, where residency can be bought in tax havens, even within the European Union. The main message is that inequality can and has to be reduced substantially and that this can be achieved through a well-working international tax system that eliminates secrecy, opaqueness, and tax havens.

Eurasian Economic Perspectives

Eurasian Economic Perspectives PDF Author: Mehmet Huseyin Bilgin
Publisher: Springer Nature
ISBN: 3030535363
Category : Business & Economics
Languages : en
Pages : 378

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Book Description
This book presents selected papers from the 26th and 27th Eurasia Business and Economics Society (EBES) Conferences, held in Prague, Czech Republic, and Bali, Indonesia. While the theoretical and empirical papers gathered here cover diverse areas of economics and finance in various geographic regions, the main focus is on the latest research concerning banking and finance, as well as empirical studies on emerging economies and public economics. The book also includes studies on political economy and regional studies.

Taxation

Taxation PDF Author: Simon James
Publisher: Taylor & Francis
ISBN: 9780415188036
Category : Business & Economics
Languages : en
Pages : 414

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Book Description


A Primer on the Jurisdiction of the U.S. Courts of Appeals

A Primer on the Jurisdiction of the U.S. Courts of Appeals PDF Author: Thomas E. Baker
Publisher:
ISBN:
Category : Appellate courts
Languages : en
Pages : 112

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Book Description