Author: National Tax Association-Tax Institute of America
Publisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 396
Book Description
Proceedings of the Annual Conference on Taxation
Author: National Tax Association-Tax Institute of America
Publisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 396
Book Description
Publisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 396
Book Description
Proceedings of the ... Annual Conference Under the Auspices of the National Tax Association
Author: National Tax Association
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 494
Book Description
Each volume beginning with volume 2, includes list of papers published in preceding volumes.
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 494
Book Description
Each volume beginning with volume 2, includes list of papers published in preceding volumes.
Proceedings of the ... Annual Conference Under the Auspices of the National Tax Association
Author: National Tax Association
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 694
Book Description
Each volume beginning with volume 2, includes list of papers published in preceding volumes.
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 694
Book Description
Each volume beginning with volume 2, includes list of papers published in preceding volumes.
Proceedings of the Annual Conference Held Under the Auspices of the National Tax Association
Author: National Tax Association
Publisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 604
Book Description
Each volume beginning with volume 2, includes list of papers published in preceding volumes.
Publisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 604
Book Description
Each volume beginning with volume 2, includes list of papers published in preceding volumes.
Proceedings of the ... Annual Conference on Taxation Held Under the Auspices of the National Tax Association-Tax Institute of America
Author: National Tax Association
Publisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 356
Book Description
Publisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 356
Book Description
Proceedings of the ... Annual Conference on Taxation Held Under the Auspices of the National Tax Association-Tax Institute of America
Author: National Tax Association-Tax Institute of America
Publisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 582
Book Description
Publisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 582
Book Description
The Rise of the States
Author: Jon C. Teaford
Publisher: JHU Press
ISBN: 9780801868894
Category : History
Languages : en
Pages : 288
Book Description
In The Rise of the States, noted urban historian Jon C. Teaford explores the development of state government in the United States from the end of the nineteenth century to the so-called renaissance of states at the end of the twentieth. Arguing that state governments were not lethargic backwaters that suddenly stirred to life in the 1980s, Teaford shows instead how state governments were continually adapting and expanding throughout the past century. While previous historical scholarship focused on the states, if at all, as retrograde relics of simpler times, Teaford describes how states actively assumed new responsibilities, developed new sources of revenue, and created new institutions. Teaford 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 the post–reapportionment era beginning in the late 1960s. State governments, he explains, played an active role not only 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. Not all states chose the same solutions to common problems. For Teaford, the diversity of responses points to the growing vitality and maturity of state governments as the twentieth century unfolded.
Publisher: JHU Press
ISBN: 9780801868894
Category : History
Languages : en
Pages : 288
Book Description
In The Rise of the States, noted urban historian Jon C. Teaford explores the development of state government in the United States from the end of the nineteenth century to the so-called renaissance of states at the end of the twentieth. Arguing that state governments were not lethargic backwaters that suddenly stirred to life in the 1980s, Teaford shows instead how state governments were continually adapting and expanding throughout the past century. While previous historical scholarship focused on the states, if at all, as retrograde relics of simpler times, Teaford describes how states actively assumed new responsibilities, developed new sources of revenue, and created new institutions. Teaford 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 the post–reapportionment era beginning in the late 1960s. State governments, he explains, played an active role not only 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. Not all states chose the same solutions to common problems. For Teaford, the diversity of responses points to the growing vitality and maturity of state governments as the twentieth century unfolded.
The Oxford Handbook of International Tax Law
Author: Florian Haase
Publisher: Oxford University Press
ISBN: 0192652346
Category : Law
Languages : en
Pages : 1185
Book Description
International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law. Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.
Publisher: Oxford University Press
ISBN: 0192652346
Category : Law
Languages : en
Pages : 1185
Book Description
International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law. Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.
Monthly Checklist of State Publications
Author: Library of Congress. Exchange and Gift Division
Publisher:
ISBN:
Category : State government publications
Languages : en
Pages : 638
Book Description
June and Dec. issues contain listings of periodicals.
Publisher:
ISBN:
Category : State government publications
Languages : en
Pages : 638
Book Description
June and Dec. issues contain listings of periodicals.
Making the Modern American Fiscal State
Author: Ajay K. Mehrotra
Publisher: Cambridge University Press
ISBN: 1107436001
Category : Business & Economics
Languages : en
Pages : 447
Book Description
At the turn of the twentieth century, the US system of public finance underwent a dramatic transformation. The late nineteenth-century regime of indirect, hidden, partisan, and regressive taxes was eclipsed in the early twentieth century by a direct, transparent, professionally administered, and progressive tax system. This book uncovers the contested roots and paradoxical consequences of this fundamental shift in American tax law and policy. It argues that the move toward a regime of direct and graduated taxation marked the emergence of a new fiscal polity - a new form of statecraft that was guided not simply by the functional need for greater revenue but by broader social concerns about economic justice, civic identity, bureaucratic capacity, and public power. Between the end of Reconstruction and the onset of the Great Depression, the intellectual, legal, and administrative foundations of the modern fiscal state first took shape. This book explains how and why this new fiscal polity came to be.
Publisher: Cambridge University Press
ISBN: 1107436001
Category : Business & Economics
Languages : en
Pages : 447
Book Description
At the turn of the twentieth century, the US system of public finance underwent a dramatic transformation. The late nineteenth-century regime of indirect, hidden, partisan, and regressive taxes was eclipsed in the early twentieth century by a direct, transparent, professionally administered, and progressive tax system. This book uncovers the contested roots and paradoxical consequences of this fundamental shift in American tax law and policy. It argues that the move toward a regime of direct and graduated taxation marked the emergence of a new fiscal polity - a new form of statecraft that was guided not simply by the functional need for greater revenue but by broader social concerns about economic justice, civic identity, bureaucratic capacity, and public power. Between the end of Reconstruction and the onset of the Great Depression, the intellectual, legal, and administrative foundations of the modern fiscal state first took shape. This book explains how and why this new fiscal polity came to be.