Politics, Taxation, and the Rule of Law PDF Download
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Author: Donald P. Racheter
Publisher: Springer Science & Business Media
ISBN: 1461510694
Category : Political Science
Languages : en
Pages : 273
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Book Description
Public Interest Institute began operations in 1992 as Iowa's only state-level, independent, research organization. As a public-policy research organization, our four principal goals are to become an information and analysis resource for all Iowans; provide local, state, and national policy-makers with a rigorous, objective, and understandable analysis of specific policy initiatives; identify practical alternatives for action on critical issues; and provide a forum for policy-makers and individuals to share ideas and concerns. The Institute promotes the importance of a free-enterprise economic system and its relationship to a free and democratic society. It seeks to support the proper role of a limited government in a society based upon individual freedom and liberty. Concerned citizens are challenged to become better informed about public issues, for ideas have consequences, and involved individuals can make a difference. Following the general treatment of how to achieve these ideals contained in LIMITING LEVIATHAN, we have continued our series of books designed to examine the topics raised there in greater depth. In FEDERALIST GOVERNMENT IN PRINCIPLE AND PRACTICE we developed the ways in which dividing governmental power between levels such as national and state can help citizens preserve their freedoms. In this volume we develop the ways in which property rights do the same.
Author: Donald P. Racheter
Publisher: Springer Science & Business Media
ISBN: 1461510694
Category : Political Science
Languages : en
Pages : 273
Get Book Here
Book Description
Public Interest Institute began operations in 1992 as Iowa's only state-level, independent, research organization. As a public-policy research organization, our four principal goals are to become an information and analysis resource for all Iowans; provide local, state, and national policy-makers with a rigorous, objective, and understandable analysis of specific policy initiatives; identify practical alternatives for action on critical issues; and provide a forum for policy-makers and individuals to share ideas and concerns. The Institute promotes the importance of a free-enterprise economic system and its relationship to a free and democratic society. It seeks to support the proper role of a limited government in a society based upon individual freedom and liberty. Concerned citizens are challenged to become better informed about public issues, for ideas have consequences, and involved individuals can make a difference. Following the general treatment of how to achieve these ideals contained in LIMITING LEVIATHAN, we have continued our series of books designed to examine the topics raised there in greater depth. In FEDERALIST GOVERNMENT IN PRINCIPLE AND PRACTICE we developed the ways in which dividing governmental power between levels such as national and state can help citizens preserve their freedoms. In this volume we develop the ways in which property rights do the same.
Author: Jeffrey Owens
Publisher: Kluwer Law International B.V.
ISBN: 9403534044
Category : Law
Languages : en
Pages : 305
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Book Description
New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpayers, a level playing field for large and small businesses, and fewer opportunities to engage in aggressive tax practices. Although entering a new world where processes are supported by machines inevitably disrupts traditional ways of working, the contributors to this indispensable book reveal the enormous potential of ‘tax technology’ to positively transform tax compliance, clearly showing both government and business how to manage the transition from the old to the new. With detailed treatment of the technology available in the tax field, the authors describe how to secure its benefits in such ways as the following: electronic balance sheets and invoices; automated transmission to tax authorities; innovative analytics applications; blockchain in tax law processes; process mining in VAT; real-time reporting with cryptography; and meeting the challenges to taxpayers’ rights to privacy and personal data protection. The contributions draw on an international conference held under the auspices of the Digital Economy Taxation Network at the Vienna University of Economics and Business in December 2020. The perspective throughout focuses on how to achieve better tax compliance at a lower cost. For this reason, this full-scale, practical guide on how to adapt tax law to new technologies and how to apply tax tech processes in practice will be welcomed by tax practitioners, tax administrations, and academics across the entire tax community.
Author: Nina J. Crimm
Publisher: Oxford University Press
ISBN: 0199813205
Category : Law
Languages : en
Pages : 420
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Book Description
In Politics, Taxes, and the Pulpit, Nina J. Crimm and Laurence H. Winer examine the provocative mix of religion, politics, and taxes involved in the controversy over houses of worship engaging in electoral political speech. The authors analyze the dilemmas associated with federal tax subsidies benefiting nonprofit houses of worship conditioned on their refraining from political campaign speech. The Supreme Court's recent Citizens United decision invalidating federal campaign finance restrictions on corporations' political campaign speech makes the remaining, analogous restrictive tax laws constraining many nonprofit entities all the more singular and problematic, particularly for houses of worship. Crimm and Winer explore the multifaceted constitutional tensions arising from this legal structure and implicating all fundamental values embodied in the First Amendment: free speech and free press, the free exercise of religion, and the avoidance of government establishment of religion. They also examine the history and economics of taxation of houses of worship. The authors conclude that there exists no means of fully resolving the irreconcilable clashes in a constitutionally permissible and politically and socially palatable manner. Nonetheless, Crimm and Winer offer several feasible legislative proposals for reforming tax provisions that likely will generate considerable debate. If Congress adopts the proposed reforms, however, the revised system should substantially ameliorate the disquieting constitutional tensions induced by the current tax laws and curb the growing emotionally charged atmosphere about the role of religion in the public sphere.
Author: Sven Steinmo
Publisher: Yale University Press
ISBN: 9780300067217
Category : Political Science
Languages : en
Pages : 304
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Book Description
Examining the structure, politics and historic development of taxation in several countries, this book compares three quite different political democracies. It provides an account of the ways these democracies have financed their welfare programs despite w
Author: Ajit Kumar Singh
Publisher: Kluwer Law International B.V.
ISBN: 9403533641
Category : Law
Languages : en
Pages : 234
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Book Description
In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led to a multitude of tax disputes based on the concept of ‘nexus’. This important and timely book is the most authoritative to date to discuss one of the major tax topics of our time – the question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among jurisdictions. Demonstrating in prodigious depth that it is the economic nexus of the tax entity or activity with the state, and not the physical nexus, which meets the jurisdictional requirement, the author – a leading authority on this area who is a Senior Commissioner of Income Tax and a Member of the Dispute Resolution Panel of the Government of India – addresses such dimensions of the subject as the following: whether a strict territorial nexus as a normative principle is ingrained in source rule jurisprudence; detailed scrutiny of such classical doctrines as benefit theory, neutrality theory, and internation equity; comparative critique of the Organisation for Economic Co-operation and Development (OECD) and United Nation (UN) model tax treaties; whether international law and customary principles mandate a strict territorial link with the source state for the assumption of tax jurisdiction; whether the economic nexus-based tax jurisdiction and absence of a physical presence breach the constitutional doctrine of extraterritoriality or due process; and whether retrospective tax legislation breaches the principle of constitutional fairness. The book offers a politically informed analysis of the nexus principle and balances the dynamics of physical presence and economic nexus standards, based on an in-depth survey of the historical evolution of judicial pronouncements and international practices in this regard. Dr Singh’s book exposes an urgently needed missing link in the international source rule literature and takes a giant step towards solving the thorny question of appropriate tax apportionment. It sheds brilliant light on the policies states may adopt when signing new tax treaties, so that unintended results may be foreseen and avoided. Tax practitioners, taxation authorities, and academic researchers in the field of international tax law and policy will greatly appreciate the book’s forthright enhancement of the ability to defend challenges based on the nexus doctrine.
Author: Marcelo Bergman
Publisher:
ISBN: 9780271050317
Category : Tax administration and procedure
Languages : en
Pages : 264
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Book Description
"Compares the tax systems in Argentina and Chile. Examines differences in law abidance between the two countries and the effectiveness of legal enforcement"--Provided by publisher.
Author: Sheldon D. Pollack
Publisher: Penn State Press
ISBN: 9780271038896
Category : Law
Languages : en
Pages : 340
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Book Description
The author examines federal tax policy over the past twenty years, through 1994, and shows how an assortment of players, politicians, and lawyers have made for erratic policy and a tangled tax system, and assesses the idea of a flat tax. UP.
Author: Robert F. van Brederode
Publisher: Springer Nature
ISBN: 9811910928
Category : Political Science
Languages : en
Pages : 421
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Book Description
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.
Author: Dominic de Cogan
Publisher: Bloomsbury Publishing
ISBN: 1509923551
Category : Law
Languages : en
Pages : 208
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Book Description
This monograph looks at how tax is intertwined with constitutional law and the state in the UK. It looks at a variety of topics including tax devolution, scrutiny and reform of tax legislation, the protection of taxpayers and the domestic legal processing of international rules and problems. Tax Law, State-Building and the Constitution presents and interrogates five key claims. First, there is a clear overlap between the concerns of tax and constitutional lawyers. Secondly, the tax system is being deeply affected by the fast pace of constitutional change. Thirdly, decisions taken in the tax field are likely to have a reverse influence on the evolution of the constitution. Fourthly, these relationships are heavily context-dependent, with tax making all the difference to some ongoing constitutional controversies whilst having very little to do with others. Fifthly, by acknowledging tax as an important moving part within the contemporary constitution we might understand both tax and constitutional law a little better. The book therefore contributes to deeper theoretical debates on the identity of tax law as a discipline, the relevance of tax to public lawyers, the meaning of state-building in the recent history of a developed country and the importance of public finances to a wider sense of 'what is going on'. These are questions that ought to command the attention of tax and constitutional law academics as well as policy makers and reformers.
Author: Adam Przeworski
Publisher: Cambridge University Press
ISBN: 9780521532662
Category : Law
Languages : en
Pages : 338
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Book Description
This book addresses the question of why governments sometimes follow the law and other times choose to evade the law. The traditional answer of jurists has been that laws have an autonomous causal efficacy: law rules when actions follow anterior norms; the relation between laws and actions is one of obedience, obligation, or compliance. Contrary to this conception, the authors defend a positive interpretation where the rule of law results from the strategic choices of relevant actors. Rule of law is just one possible outcome in which political actors process their conflicts using whatever resources they can muster: only when these actors seek to resolve their conflicts by recourse to la, does law rule. What distinguishes 'rule-of-law' as an institutional equilibrium from 'rule-by-law' is the distribution of power. The former emerges when no one group is strong enough to dominate the others and when the many use institutions to promote their interest.
