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Author: Emer Mulligan
Publisher: Contemporary Issues N Tax Rese
ISBN: 9781906201395
Category : Business & Economics
Languages : en
Pages : 292
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Book Description
This collection of essays is based on papers presented at the Tax Research Network conferences in 2015 and 2016. The provide valuable insights into the rich diversity of contemporary tax research and draw on a variety of perspectives including law, anthropology, social and public policy. They cover a range of themes including taxpayers compliance, tax administration for large businesses, tax avoidance and tax policy.
Author: Emer Mulligan
Publisher: Contemporary Issues N Tax Rese
ISBN: 9781906201395
Category : Business & Economics
Languages : en
Pages : 292
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Book Description
This collection of essays is based on papers presented at the Tax Research Network conferences in 2015 and 2016. The provide valuable insights into the rich diversity of contemporary tax research and draw on a variety of perspectives including law, anthropology, social and public policy. They cover a range of themes including taxpayers compliance, tax administration for large businesses, tax avoidance and tax policy.
Author: John O. Everett
Publisher: CCH
ISBN: 9780808018650
Category : Business & Economics
Languages : en
Pages : 704
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Book Description
Contemporary Tax Practice: Research, Planning and Strategies will change the way you teach your tax research course, and the way future professionals learn how to perform tax research. This all new text provides a solid foundation of tax research skills by teaching the nuances of conducting tax research in today's environment. The book then provides exposure to frequently encountered tax planning topics and strategies, better preparing users for their future in tax practice.
Author: Andy Lymer
Publisher: Routledge
ISBN: 1351949136
Category : Business & Economics
Languages : en
Pages : 264
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Book Description
This book is based upon papers presented at the 10th Annual Conference of the Tax Research Network held at the University of Birmingham, United Kingdom, in September 2000. The book covers four discrete areas namely compliance, e-commerce and taxation, international taxation and taxation within the European Union, and value added tax, and focuses within those areas on issues of topical and continuing interest. In an introductory chapter, the editors provide an overview of the subject matter of each of the substantive chapters (of which there are eleven). They conclude by seeking to extrapolate from those chapters, notwithstanding their diversity, various matters of wider and contemporary import to taxation. The treatment of the material in this book by scholars from various academic disciplines and with differing geographical perspectives also gives distinct and instructive insights into widely recognised and enduring taxation problems within the above-mentioned subject areas. Further, an appreciation and understanding of the multi-faceted approaches which may be adopted for problem solving, and which are evident in this book, can only enhance the prospects of the ultimate resolution of these problems.
Author: Robert L. Gardner
Publisher: John Wiley & Sons
ISBN: 194165147X
Category : Business & Economics
Languages : en
Pages : 288
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Book Description
Tax Research Techniques provides a working knowledge of the methodology of implementation-based tax research. Drawing on the latest developments in online research, the authors reveal how to ask the right questions, organize the facts, locate and assess pertinent authority, and clearly communicate research findings. The Trusted Research Training Manual for Over 30 Years As tax laws and tax research methods have changed over the past three decades,Tax Research Techniques has been a trusted resource to guide students and practitioners alike to best practices for efficient tax research. This latest edition updates examples and illustrations to highlight changes in tax law and online tax research over the past several years. Tax Research Techniques will sharpen your knowledge of these five key tax research procedures: How to Get the Facts How to Ask Expert Questions How to Search for the Right Authority How to Resolve the Question How to Communicate Your Conclusions New and updated sections reflect the continuously evolving advances in the technology of Web-based research.
Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 1498344895
Category : Business & Economics
Languages : en
Pages : 81
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Book Description
This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers
Author: Elaine Conway
Publisher: Springer
ISBN: 3319911139
Category : Business & Economics
Languages : en
Pages : 203
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Book Description
The book explores the developing challenges and opportunities within the business and finance world which are likely to impact the accounting profession in the near future. It outlines a number of approaches to ensure that the accountants of the future are equipped with a useful awareness of some of the key topic areas that are quickly becoming a reality and helps bridge the gap between academia and practice. The chapters are standalone introductory pieces to provide useful précis of key topics and how they apply to the accounting profession in particular. It aims to deliver key readings on ‘hot topics’ not addressed in other texts which the accounting profession is tackling or are likely to tackle soon. Hence the book provides accounting students and researchers a solid grounding in a broad range of highly relevant non-technical accounting themes, looking at the bigger environment in which future accountants will be operating, involving considerations of strategic corporate governance issues and highlighting competences beyond the standard technical accounting skill sets.
Author: Lotta Björklund Larsen
Publisher: Palgrave Macmillan
ISBN: 9783319888408
Category : Business & Economics
Languages : en
Pages : 136
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Book Description
This book is open access under a CC BY 4.0 license. This book takes a taxpayer's perspective on the relations taxation creates between people and their state. Björklund Larsen proposes that in order to understand tax compliance and cheating, we have to look beyond law, psychological experiments and surveys to also include tax collectors and taxpayers' practices. The text explores the view of taxes seen as citizen’s explicit economic relation to the state and implicit economic relation to all other compatriots. Björklund Larsen directs our gaze onto the concept of reciprocity, which is often proposed as an explanation in tax compliance research, and explores its diverse meanings and implications ethnographically. The empirical cases are based on ethnography from two opposing tax practices in Sweden. Firstly, from a study of analysts, auditors, legal experts and managers at the Swedish Tax Agency and how they, quite successfully, strive for legitimacy in their tax collecting activities. Secondly, from fieldwork among a group of middle-aged Swedes and how they justify their purchasing work off the books – essentially tax-cheating practices. Sweden is a modern welfare society with citizens holding rational and secular values, yet trusting their government and fellow citizens. Sweden also has a high tax burden that is collected by one of its most revered governmental agencies – the Swedish Tax Agency - making it an interesting case studying tax compliance.
Author: Congressional Research Service
Publisher: CreateSpace
ISBN: 9781502841889
Category : Political Science
Languages : en
Pages : 38
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Book Description
Technological innovation is a primary engine of long-term economic growth, and research and development (R&D) serves as the lifeblood of innovation. The federal government encourages businesses to invest more in R&D than they otherwise would in several ways, including a tax credit for increases in spending on qualified research above a base amount. This report describes the current status of the credit, summarizes its legislative history, discusses policy issues it raises, and describes legislation to modify and extend it. The report will be updated as warranted by legislative activity or other developments affecting the credit. The research credit (also known as the research and experimentation (R&E) tax credit) has never been permanent. It expired at the end of 2011 and was retroactively extended by the American Taxpayer Relief Act of 2012 (P.L. 112-240) through the end of 2013. Since its enactment in mid- 1981, the credit has been extended 15 times and significantly modified 5 times. While the credit is usually assumed to be a single credit, it actually consists of four discrete credits: (1) a regular credit, (2) an alternative simplified credit (ASC), (3) a basic research credit, and (4) an energy research credit. A taxpayer may claim one of the first two and each of the other two, provided it meets the requirements for each. In essence, the research credit attempts to boost business investment in basic and applied research by reducing the after-tax cost of undertaking qualified research above a base amount, which in theory approximates the amount a company would invest in R&D in the absence of the credit. As a result, the credit's effectiveness hinges on the sensitivity of the demand for this research to decreases in its cost. It is unclear from available studies how sensitive that demand actually is. While most analysts and lawmakers endorse the use of tax incentives to generate increases in business R&D investment, some have some reservations about the current credit. Critics contend that it is not as effective as it could or should be because of certain problems with its design. These include a lack of permanence, uneven and inadequate incentive effects, non-refundability, and an ambiguous definition of qualified research. The House has passed two bills (H.R. 4438, the American Research and Competitiveness Act of 2014 on May 9 and H.R. 4, the Jobs for America Act on September 18) that would simplify and permanently extend the research tax credit. Under each measure, the credit would be equal to the sum of 20% of a taxpayer's qualified research expenditures (QREs) in the current tax year above 50% of average annual QREs in the previous three tax years, 20% of its basic research payments in the current tax year above 50% of average annual basic research payments in the three previous tax years, and 20% of the amounts paid or incurred by the taxpayer in the current tax year for qualified energy research conducted by an energy research consortium. The bills' estimated 10-year revenue cost is $155.5 billion. On April 3, the Senate Finance Committee marked up S. 2260, the Expiring Provisions Improvement, Reform, and Efficiency Act. Among other things, the bill would extend the existing research credit through the end of 2015. It would also change its design by allowing small, young companies that are unable to use some or all of any credit they could claim for the current tax year because of insufficient tax liability to apply up to $250,000 of their credit against their federal payroll tax liabilities. This option would be available only to companies that have been in business fewer than five years and whose annual gross receipts are less than $5 million.
Author: Michael P. Devereux
Publisher: Oxford University Press
ISBN: 0198808062
Category : Business & Economics
Languages : en
Pages : 401
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Book Description
The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers.
Author: Joel Slemrod
Publisher:
ISBN: 9780472103386
Category : Business & Economics
Languages : en
Pages : 361
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Book Description
Experts discuss strategies for curtailing tax evasion
