Taxation

Taxation PDF Author: Terrance B. Caldewell
Publisher: Nova Publishers
ISBN: 9781604560992
Category : Business & Economics
Languages : en
Pages : 214

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Book Description
Taxes fund the services provided by governments. The goal of tax policy is to design a tax system that produces the desired amount of revenue and balances the minimisation of compliance and efficiency costs with other objectives, such as equity, transparency, and administrability. This new book brings to light new issues and challenges in this field.

Taxation

Taxation PDF Author: Terrance B. Caldewell
Publisher: Nova Publishers
ISBN: 9781604560992
Category : Business & Economics
Languages : en
Pages : 214

Get Book Here

Book Description
Taxes fund the services provided by governments. The goal of tax policy is to design a tax system that produces the desired amount of revenue and balances the minimisation of compliance and efficiency costs with other objectives, such as equity, transparency, and administrability. This new book brings to light new issues and challenges in this field.

EU Tax Law and Policy in the 21st Century

EU Tax Law and Policy in the 21st Century PDF Author: Werner Haslehner
Publisher: Kluwer Law International B.V.
ISBN: 9041188169
Category : Law
Languages : en
Pages : 440

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Book Description
Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.

Tax System Modernization

Tax System Modernization PDF Author: United States Accounting Office (GAO)
Publisher: Createspace Independent Publishing Platform
ISBN: 9781720525165
Category :
Languages : en
Pages : 36

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Book Description
Tax System Modernization: IRS' Challenge for the 21st Century

Tax Reform in the 21st Century

Tax Reform in the 21st Century PDF Author: John G. Head
Publisher: Kluwer Law International B.V.
ISBN: 9041128298
Category : Law
Languages : en
Pages : 578

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Book Description
No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that's fair and equitable to taxpayers while simultaneously promoting economic growth and providing the state with the funds it needs to adequately address the needs of its citizens? This insightful work, featuring contributions from a stellar array of international tax experts and economists, addresses the crucial, relevant issues which developed countries will confront in the early decades of the 21st century: The pursuit of tax reform. Personal tax base: income or consumption? Tax rate scale: equity and efficiency aspects. Business tax reform: structural and design issues. Interjurisdictional issues. Controlling tax avoidance.

A Tax System for the 21st Century

A Tax System for the 21st Century PDF Author:
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 242

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Book Description


Tax and Government in the 21st Century

Tax and Government in the 21st Century PDF Author: Miranda Stewart
Publisher: Cambridge University Press
ISBN: 1009302442
Category : Law
Languages : en
Pages : 433

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Book Description
With an accessible style and clear structure, Miranda Stewart explains how taxation finances government in the twenty-first century, exploring tax law in its historical, economic, and social context. Today, democratic tax states face an array of challenges, including the changing nature of work, the digitalisation and globalisation of the economy, and rebuilding after the fiscal crisis of the COVID-19 pandemic. Stewart demonstrates the centrality of taxation for government budgets and explains key tax principles of equity, efficiency and administration. Presenting examples from a wide range of jurisdictions and international developments, Stewart shows how tax policy and law operate in our everyday lives, ranging from family and working life to taxing multinational enterprises in the global digital economy. Employing an interdisciplinary approach to the history and future of taxation law and policy, this is a valuable resource for legal scholars, practitioners and policy makers.

Tax By Design

Tax By Design PDF Author: Stuart Adam
Publisher: Oxford University Press
ISBN: 0199553742
Category : Business & Economics
Languages : en
Pages : 552

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Book Description
Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.

The Seven Fat Years

The Seven Fat Years PDF Author: Robert L. Bartley
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 376

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Book Description
Bartley's examination of the economic boom of the 1980s, the so-called "seven fat years", challenges critics who have systematically attributed the growth to a simple product of greed and excess. He investigates the characteristics of the boom which, contrary to popular predictions, could produce a sustained global boom.

Comparative Taxation

Comparative Taxation PDF Author: Chris Evans
Publisher:
ISBN: 9781906201371
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
This book compares and contrasts tax systems in developed and developing countries. It addresses; the taxation of incomes, wealth and consumption at the local, national, supranational and international levels; environmental taxes; modern trends in tax admin; and tax reform.

Restructuring the U.S. Tax System for the 21st Century

Restructuring the U.S. Tax System for the 21st Century PDF Author: United States. Office of Tax Policy
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 21

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Book Description