Shaping Taxpayers

Shaping Taxpayers PDF Author: Lotta Björklund Larsen
Publisher: Berghahn Books
ISBN: 1785334115
Category : Social Science
Languages : en
Pages : 218

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Book Description
How do you make taxpayers comply? This ethnography offers a vivid, yet nuanced account of knowledge making at one of Sweden’s most esteemed bureaucracies – the Swedish Tax Agency. In its aim to collect taxes and minimize tax faults, the Agency mediates the application of tax law to ensure compliance and maintain legitimacy in society. This volume follows one risk assessment project’s passage through the Agency, from its inception, through the research phase, in discussions with management to its final abandonment. With its fiscal anthropological approach, Shaping Taxpayers reveals how diverse knowledge claims – legal, economic, cultural – compete to shape taxpayer behaviour.

Shaping Taxpayers

Shaping Taxpayers PDF Author: Lotta Björklund Larsen
Publisher: Berghahn Books
ISBN: 1785334115
Category : Social Science
Languages : en
Pages : 218

Get Book

Book Description
How do you make taxpayers comply? This ethnography offers a vivid, yet nuanced account of knowledge making at one of Sweden’s most esteemed bureaucracies – the Swedish Tax Agency. In its aim to collect taxes and minimize tax faults, the Agency mediates the application of tax law to ensure compliance and maintain legitimacy in society. This volume follows one risk assessment project’s passage through the Agency, from its inception, through the research phase, in discussions with management to its final abandonment. With its fiscal anthropological approach, Shaping Taxpayers reveals how diverse knowledge claims – legal, economic, cultural – compete to shape taxpayer behaviour.

War and Taxes

War and Taxes PDF Author: Steven A. Bank
Publisher: The Urban Insitute
ISBN: 9780877667407
Category : Business & Economics
Languages : en
Pages : 248

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Book Description
Introduction: This book explores the long history of American taxation during times of war. As political scientist David Mayhew recently observed, since it's founding in 1789, the United States has conducted hot wars for some 38 years, occupied the South militarily for a decade, waged the Cold War for several decades, and staged countless smaller actions against Indian tribes or foreign powers. The cost of these activities has been immense, with important and lasting consequences for the tax system, the economy, and the nation's political structure. By focusing on tax legislation, we hope to identify some of these consequences. But we are not interested in simply recounting statutory details. Rather, we hope to illuminate the politics of war taxation, with a special focus on the influence of arguments concerning "shaped sacrifice" in shaping wartime tax policy. Moreover, we aim to shed light on a less examined aspect of this history by offering a detailed account of wartime opposition to increased taxes.

The Ecology of Tax Systems

The Ecology of Tax Systems PDF Author: Vito Tanzi
Publisher: Edward Elgar Publishing
ISBN: 1788116879
Category : Business & Economics
Languages : en
Pages : 192

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Book Description
This groundbreaking book analyzes how the ecology of taxation is fundamental for the success or failure of tax systems. It specifically focuses on the role of the ecological environment on taxation; the factors that determine the ecology of taxation; and how the ecology of taxation has changed and may continue to evolve. The implicit, important conclusion is that there are no permanent or universal optimal tax theories: all theories are related to this ecology.

Worlds of Taxation

Worlds of Taxation PDF Author: Gisela Huerlimann
Publisher: Springer
ISBN: 3319902636
Category : Business & Economics
Languages : en
Pages : 357

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Book Description
This book provides a historical understanding of current debates over tax reform and offers a comparative framework for discussing the relationship between fiscal policy and the distribution of income and wealth. Topics covered include the evolution of income taxation since World War II; the turn toward value added taxation; the relationship between tax reform and the construction of welfare states; the impact of globalization on tax and fiscal policy; the social forces shaping tax consent; and the political economy of tax and fiscal reform. These topics are covered in case studies that focus on significant episodes in the fiscal history of Denmark, Sweden, France, Greece, the United Kingdom, Spain, Switzerland, the United States, and Japan.

End the IRS Before It Ends Us

End the IRS Before It Ends Us PDF Author: Grover Norquist
Publisher: Center Street
ISBN: 1455585815
Category : Political Science
Languages : en
Pages : 308

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Book Description
As the recent scandal shows, the IRS is big, bad, and out of control. Grover Norquist analyzes the problems within the agency and presents solutions to rein them in. The driving force behind the American Revolution was our forefathers' refusal to accept unfair taxation. Citizens rose up, won a war against impossible odds, and established the most unique government on the face of the earth, with taxes set at about 2 percent. How much has changed since 1776? The strength of Americans resolve is still unrivaled, and Grover Norquist, founder and president of Americans for Tax Reform, knows that once liberty-loving Americans learn the truth behind the oppressive and prosperity-stifling taxes we face today, they'll rise up again. Urging his fellow citizens to join him, Norquist tells a powerful and urgent story that will convince you we must act now to End This Before It Ends Us.

Tax, Inequality, and Human Rights

Tax, Inequality, and Human Rights PDF Author: Philip G. Alston
Publisher: Oxford University Press
ISBN: 0190882247
Category : Law
Languages : en
Pages : 496

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Book Description
For the first time, Human Rights and Tax in an Unequal World brings together works by human rights and tax law experts, to illustrate the linkages between the two fields and to reveal their mutual relevance in tackling economic, social, and political inequalities. Against the backdrop of systemic corporate tax avoidance, the widespread use of tax havens, persistent pressures to embrace austerity policies, and growing gaps between the rich and poor, this book encourages readers to understand fiscal policy as human rights policy, with profound consequences for the wellbeing of citizens around the world. The essays collected examine where the foundational principles of tax law and human rights law intersect and diverge; discuss the cross-border nature and human rights impacts of abusive practices like tax avoidance and evasion; question the role of states in bringing transparency and accountability to tax policies and practices; highlight the responsibility of private sector actors for the consequences of tax laws; and critically evaluate certain domestic tax rules through the lens of equality and non-discrimination. The contributing scholars and practitioners explore how an international human rights framework can anchor debates around international tax reform and domestic fiscal consolidation in existing state obligations. They address what human rights law requires of state tax policies, and what a state's tax laws and loopholes mean for the enjoyment of human rights within and outside its borders. Ultimately, tax and human rights both turn on the relationship between the individual and the state, and thus both fields face crises as the social contract frays and populist, illiberal regimes are on the rise.

What the IRS Doesn't Want You to Know

What the IRS Doesn't Want You to Know PDF Author: Martin S. Kaplan
Publisher: John Wiley & Sons
ISBN: 0471483664
Category : Business & Economics
Languages : en
Pages : 434

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Book Description
With tax laws constantly changing and existing regulations hidden in volumes of tax code, nothing related to taxes is easy to figure out. Businesses and individuals in every income bracket need expert advice that cuts through the IRS bureaucracy and shows them how to work within the system. In What the IRS Doesn't Want You to Know: A CPA Reveals the Tricks of the Trade, tax expert Martin S. Kaplan reveals critical strategies that the best CPAs use for their clients to file shrewd, legal, money-saving returns. Filled with in-depth insights and practical advice, this book will help you answer such questions as: * How can you approach the "new" IRS to maximize your tax return success? * What are the latest IRS weapons? * What are the biggest taxpayer misconceptions? * What are the most commonly overlooked credits and deductions? * How will new tax legislation affect you? * How can outdated IRS technology benefit you? * What forms should you never fill out? From deciphering the Jobs and Growth Tax Relief Reconciliation Act of 2003 to understanding the personality of the IRS, What the IRS Doesn't Want You to Know will help you shape your tax strategies and stay on top of your current financial situation.

The Benefit and The Burden

The Benefit and The Burden PDF Author: Bruce Bartlett
Publisher: Simon and Schuster
ISBN: 1451646267
Category : Business & Economics
Languages : en
Pages : 288

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Book Description
A thoughtful and surprising argument for American tax reform, arguably the most overdue political debate facing the nation, from one of the most respected political and economic thinkers, advisers, and writers of our time. THE UNITED STATES TAX CODE HAS UNDERGONE NO SERIOUS REFORM SINCE 1986. Since then, loopholes, exemptions, credits, and deductions have distorted its clarity, increased its inequity, and frustrated our ability to govern ourselves. By tracing the history of our own tax system and assessing the way other countries have solved similar problems, Bruce Bartlett explores the surprising answers to all these issues, giving a sense of the tax code’s many benefits—and its inevitable burdens. From one of the most respected political and economic thinkers, advisers, and writers of our time, The Benefit and the Burden is a thoughtful and surprising argument for American tax reform.

Shifting the Burden

Shifting the Burden PDF Author: Cathie J. Martin
Publisher: University of Chicago Press
ISBN: 9780226508320
Category : Business & Economics
Languages : en
Pages : 274

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Book Description
Since World War II, the corporate tax burden has, overall, decreased enormously as a percentage of the government's total revenue. Until now, however, no explanation of this phenomenon has accounted for the periodic reforms—such as the dramatic 1986 Tax Reform Act—which significantly increase some corporate taxes. Remarkably accessible and rich in historical evidence, Shifting the Burden is the most compelling explanation to date of how our nation's tax policy is formulated. Cathie J. Martin shows how presidents' cultivation of allies within the business community and struggles within that community itself combine to shape tax policy.

Taxes in America

Taxes in America PDF Author: Leonard E. Burman
Publisher: Oxford University Press
ISBN: 0190920882
Category : Business & Economics
Languages : en
Pages : 369

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Book Description
Arguments about taxation are among the most heated- no other topic is as influential to the role of government and the distribution of costs and benefits in America. But while understanding of our tax system is of vital importance, the complexity can create confusion. Two of America's leading authorities on taxes, Leonard E. Burman and Joel Slemrod, bring clarity in this concise explanation of how our tax system works, how it affects people and businesses, and how it might be improved. The book explores what makes a tax system fair, simple, and efficient, why our system falls short, and whether the new tax law promises much, if any, improvement. Accessibly written and organized in a clear, question-and-answer format, the book describes the intricacies of the modern tax system in an easy-to-grasp manner. It has been revised and updated to both explain the Tax Cuts and Jobs Act (TCJA) in 2017, the most comprehensive reform of its income tax system since 1986, and to examine its likely effects on individuals, businesses, and society. Among the questions discussed are: How much more tax could the IRS collect with better enforcement? How do tax burdens vary around the world? Why do corporations pay so little tax, even though they earn trillions of dollars every year? What kind of tax system is most conducive to economic growth? And, can taxes be fair?