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Author: National Tax Association
Publisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 626
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Book Description
Each volume beginning with volume 2, includes list of papers published in preceding volumes.
Author: National Tax Association
Publisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 626
Get Book Here
Book Description
Each volume beginning with volume 2, includes list of papers published in preceding volumes.
Author: National Tax Association
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 472
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Book Description
Each volume beginning with volume 2, includes list of papers published in preceding volumes.
Author: National Tax Association
Publisher:
ISBN:
Category : Municipal finance
Languages : en
Pages : 476
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Book Description
Each volume beginning with volume 2, includes list of papers published in preceding volumes.
Author: National Tax Association
Publisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 356
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Book Description
Author: National Tax Association-Tax Institute of America
Publisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 500
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Book Description
Author: Richard Krever
Publisher: Kluwer Law International B.V.
ISBN: 9403506156
Category : Law
Languages : en
Pages : 314
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Book Description
The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option Edited by Richard Krever & François Vaillancourt Although arm’s length methodology continues to prevail in international taxation policy, it has long been replaced by the formulary apportionment method at the subnational level in a few federal countries. Its use is planned for international profit allocation as an element of the European Union’s CCCTB proposals. In this timely book – a global guide to formulary apportionment, both as it exists in practice and how it might function internationally – a knowledgeable group of contributors from Australia, Canada, the United Kingdom and the United States, address this actively debated topic, both in respect of its technical aspects and its promise as a global response to the avoidance, distortions, and unfairness of current allocation systems. Drawing on a wealth of literature considering formulary apportionment in the international sphere and considering decades of experience with the system in the states and provinces of the United States and Canada, the contributors explicate and examine such pertinent issues as the following: the debate about what factors should be used to allocate profits under a formulary apportionment system and experience in jurisdictions using formulary apportionment; application of formulary apportionment in specific sectors such as digital enterprises and the banking industry; the political economy of establishing and maintaining a successful formulary apportionment regime; formulary apportionment proposals for Europe; the role of traditional tax criteria such as economic efficiency, fairness, ease of administration, and robustness to avoidance and incentive compatibility; determining which parts of a multinational group are included in a formulary apportionment unit; and whether innovative profit-split methodologies such as those developed by China are shifting traditional arm’s length methods to a quasi-formulary apportionment system. Providing a comprehensive understanding of all aspects of the formulary apportionment option, this state of the art summary of history, current practice, proposals and prospects in the ongoing debate over arm’s length versus formulary apportionment methodologies will be welcomed by practitioners, policy-makers, and academics concerned with international taxation, all of whom will gain an understanding of the case put forward by proponents for adoption of formulary apportionment in Europe and globally and the counter-arguments they face. Readers will acquire a better understanding of the implications of formulary apportionment and its central role in the current debate about the future of international taxation rules. “...providing (sic) all the intellectual ammunition needed to carefully re-examine one of the ideas traditionally considered as apocryphal by the OECD and to a significant portion of the tax professional community...readers of this book will come away not only with a renewed understanding of the multiple facets of formulary apportionment, but also of some of the fundamental pressure points in the international tax system. Accordingly, it is a welcome and timely addition to the literature. ” Dr. Stjepan Gadžo, Assistant Professor at University of Rijeka, Faculty of Law / British Tax Review 2021, Issue 2, p243-246
Author: Nevada Citizens' Economy and Taxation Committee
Publisher:
ISBN:
Category :
Languages : en
Pages : 128
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Book Description
Author: R. Rudy Higgens-Evenson
Publisher: JHU Press
ISBN: 0801875897
Category : History
Languages : en
Pages : 181
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Book Description
Between the Civil War and the Great Depression, twin revolutions swept through American business and government. In business, large corporations came to dominate entire sectors and markets. In government, new services and agencies, especially at the city and state levels, sprang up to ameliorate a broad spectrum of social problems. In The Price of Progress, R. Rudy Higgens-Evenson offers a fresh analysis of therelationship between those two revolutions. Using previously unexploited data from the annual reports of state treasurers and comptrollers, he provides a detailed, empirical assessment of the goods and services provided to citizens, as well as the resources extracted from them, by state governments during the Gilded Age and Progressive Era.Focusing on New York, Massachusetts, California, and Kansas, but including data on 13 other states, his comparative study suggests that the "corporate state" originated in tax policies designed to finance new and innovative government services. Business and government grew together in a surprising and complex fashion. In the late nineteenth century, services such as mental health care for the needy and free elementary education for all children created new strains on the states' old property tax systems. In order to pay for newly constructed state asylums and schools, states experimented for the first time with corporate taxation as a source of revenue, linking state revenues to the profitability of industries such as railroads and utilities. To control their tax bills, big businessesintensified lobbying efforts in state legislatures, captured important positions in state tax bureaus, and sponsored a variety of government-efficiency reform organizations. The unintended result of corporate taxation—imposed to allow states to fulfill their responsibilities to their citizens—was the creation of increasingly intimate ties between politicians, bureaucrats, corporate leaders, and progressive citizens. By the 1920s, a variety of "corporate states" had proliferated across the nation, each shaped by a particular mix of taxation and public services, each offering a case study in how the business of America, as President Calvin Coolidge put it, became business.
Author: Library of Congress. Division of Documents
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 710
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Book Description
Author: Jon C. Teaford
Publisher: Johns Hopkins University Press+ORM
ISBN: 0801877024
Category : Political Science
Languages : en
Pages : 501
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Book Description
A noted historian explores the development of U.S. State governments from the end of the 19th century to the so-called renaissance of States in the 20th. It is a common misperception that America’s state governments were lethargic backwaters before suddenly stirring to life in the 1980s. In The Rise of the States, Jon C. Teaford presents a very different picture. Teaford shows how state governments were continually adapting and expanding throughout the past century, assuming new responsibilities, developing new sources of revenue, and creating new institutions. The Rise of the States examines the evolution of the structure, function, and finances of state government during the Progressive Era, the 1920s, the Great Depression, the post-World War II years, and into the 1960s. State governments not only played an active role in the creation, governance, and management of the political units that made up the state, but also in dealing with the growth of business, industries, and education. Different states chose different solutions to common problems, and this diversity of responses points to the growing vitality and maturity of state governments as the twentieth century unfolded.
