The Unconstitutionality of Retroactive Taxation PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download The Unconstitutionality of Retroactive Taxation PDF full book. Access full book title The Unconstitutionality of Retroactive Taxation by Edward Henry Durell. Download full books in PDF and EPUB format.
Author: Edward Henry Durell
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 66
Get Book Here
Book Description
Author: Daniel Shaviro
Publisher: University of Chicago Press
ISBN: 9780226751146
Category : Business & Economics
Languages : en
Pages : 292
Get Book Here
Book Description
Suppose Congress were to change Social Security just before you retired? Or repeal income tax deductions for homeowners? Or institute a flat tax? Should those changes be retroactive? Or should you retain the gains or accept the losses resulting from the new enactments? What kinds of policies might governments adopt in order to mitigate the transitional effects of changing legal rules? Daniel Shaviro tackles these tough questions, bringing legal, economic, and political perspectives to bear on a persistent problem not often given serious attention. When Rules Change: An Economic and Political Analysis of Transition Relief and Retroactivity focuses on tax law changes to develop an in-depth understanding of the transitional issues inherent in any substantive rule change and also to advance a set of normative policy guidelines applicable to any such circumstance. Shaviro reframes traditional approaches to the problem of retroactivity and offers new insights into both the theory and policy of legislative transitions.
Author: Edward Henry Durell
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 66
Get Book Here
Book Description
Author: United States. Congress. Senate. Committee on the Judiciary. Subcommittee on the Constitution
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 96
Get Book Here
Book Description
Author: United States. Congress. Senate. Committee on Governmental Affairs
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 96
Get Book Here
Book Description
Author: Werner Haslehner
Publisher: Kluwer Law International B.V.
ISBN: 9403501642
Category : Law
Languages : en
Pages : 328
Get Book Here
Book Description
Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. Among the numerous timing issues arising out of applying tax rules, the book addresses the following: – time limits within which relief must be requested; – statutes of limitation for claiming a tax refund; – transitional issues relating to changes in tax treaties; – attribution of profits and expenses to a moving or closed-down business; – effect of tax-related CJEU decisions and EU directives; – compliance of exit tax regimes with free movement; – limits of retroactivity under principles protected by the EU Charter and the ECHR; and – conflict between efficiency of taxation and individual rights. Derived from a recent conference organized by the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg, the book brings together contributions from leading tax experts from various areas of tax practice, academia, and the judiciary. Among other issues, the book notably expands on how economic theory can inform a constitutional analysis of the timing of taxation. There is no other work that concentrates so usefully on the difficulties associated with applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. This book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsels, and academics.
Author: Erika Lunder
Publisher:
ISBN:
Category : Constitutional law
Languages : en
Pages : 13
Get Book Here
Book Description
Author: United States. Congress. Senate. Committee on the Judiciary. Subcommittee on the Constitution
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 88
Get Book Here
Book Description
Author: United States Congress Senate Committ
Publisher: Palala Press
ISBN: 9781341964367
Category :
Languages : en
Pages : 86
Get Book Here
Book Description
This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Author: Rute Pinho
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages :
Get Book Here
Book Description
Discusses the legal issues surrounding retroactive tax increases.
Author: United States. Congress. S. Constitution
Publisher: Hardpress Publishing
ISBN: 9781314759136
Category :
Languages : en
Pages : 92
Get Book Here
Book Description
Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.
