Simon's Taxes Finance Act 1987

Simon's Taxes Finance Act 1987 PDF Author: John Allsebrook Simon Simon (Viscount)
Publisher:
ISBN: 9780406068880
Category : Taxation
Languages : en
Pages : 68

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Book Description

Simon's Taxes Finance Act 1987

Simon's Taxes Finance Act 1987 PDF Author: John Allsebrook Simon Simon (Viscount)
Publisher:
ISBN: 9780406068880
Category : Taxation
Languages : en
Pages : 68

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Book Description


Simon's Taxes

Simon's Taxes PDF Author: John Allsebrook Simon Simon (1st Viscount)
Publisher:
ISBN: 9780406068606
Category : Capital gains tax
Languages : en
Pages :

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Simon's Taxes Finance (No 2) Act 1987

Simon's Taxes Finance (No 2) Act 1987 PDF Author: Derek William Bond
Publisher:
ISBN: 9780406068934
Category : Capital gains tax
Languages : en
Pages : 153

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Book Description


Simon's Taxes

Simon's Taxes PDF Author: John Allsebrook Simon Simon (Viscount)
Publisher: Butterworths
ISBN: 9780406068699
Category : Income tax
Languages : en
Pages :

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Personal Income Taxation

Personal Income Taxation PDF Author: Henry C. Simons
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 264

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Book Description


The Encyclopedia of Taxation & Tax Policy

The Encyclopedia of Taxation & Tax Policy PDF Author: Joseph J. Cordes
Publisher: The Urban Insitute
ISBN: 9780877667520
Category : Business & Economics
Languages : en
Pages : 522

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Book Description
"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.

The Effects of Taxation on Capital Accumulation

The Effects of Taxation on Capital Accumulation PDF Author: Martin Feldstein
Publisher: Chicago : University of Chicago Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 512

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Book Description
Research on capital formation has long been a major focus of studies sponsored by the National Bureau of Economic Research because of the crucial role of capital accumulation in the process of economic growth. The papers in this volume examine the influence of taxes on capital formation, with specific focus on the determinants of saving and the process of investment in plant and equipment.

Taxing Culture

Taxing Culture PDF Author: Ann Mumford
Publisher: Routledge
ISBN: 1351895990
Category : Law
Languages : en
Pages : 324

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Book Description
The introduction of self-assessment for income tax collection in the late 1990s marked a striking moment of cultural convergence between the UK and the US. This book analyses the socio-political factors leading to and resulting from this fundamental change in the relationship between taxpayers and the Inland Revenue, using perspectives in comparative law and the new outlooks of modern tax and cultural theory. It will be of interest to those studying theories of compliance, cultural legal studies, and law and society.

Advanced Topics in Revenue Law

Advanced Topics in Revenue Law PDF Author: John Tiley
Publisher: Bloomsbury Publishing
ISBN: 1782250395
Category : Law
Languages : en
Pages : 537

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Book Description
The last several years have seen fundamental changes to the UK tax system. Nearly the entirety of the UK corporation tax and international tax rules have been rewritten by three new statutes – the Corporation Tax Acts 2009 and 2010 and the Taxation (International and Other Provisions) Act 2010. The UK has also implemented major new policies affecting the taxation of pensions, charities, savings vehicles, 'non-doms' and the foreign profits of UK companies. In addition, European Union law, and especially the case law of the Court of Justice of the European Union, has had an increasingly important impact on UK corporation tax and international tax law in particular. This new book on advanced topics in UK tax law is derived from material previously found in John Tiley's major text on Revenue Law that has been expanded and comprehensively updated to take account of these developments. The book deals with Corporation Tax, International and European Tax, Savings and Charities, in a manageable and portable volume for law students and practitioners. It complements the material on UK Income Tax, Capital Gains Tax, and Inheritance Tax found in Revenue Law, 7th edition. Unlike other tax law books, this text explains the new rules found in CTA 2009, CTA 2010 and TIOPA 2010 in light of its legislative predecessors. The book contains extensive references to the new legislation and also to the former enactments in ICTA 1988 and elsewhere. Those familiar with the old law but wanting to find their way round the new will find this work particularly valuable. The book is designed for law students taking advanced tax courses in the final year of their law degree course and for graduate students, but is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but to include citation of the relevant literature from legal periodicals and some discussion of or reference to the background material in terms of policy, history or other countries' tax systems.

The Timing of Income Recognition in Tax Law and the Time Value of Money

The Timing of Income Recognition in Tax Law and the Time Value of Money PDF Author: Moshe Shekel
Publisher: Routledge
ISBN: 1134021941
Category : Business & Economics
Languages : en
Pages : 601

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Book Description
Time itself creates advantages and disadvantages in the field of taxation. The timing of the recognition of income and expenses for tax purposes has two main implications: firstly, for the timing of the collection of tax, and secondly, for the question of quantification, i.e., how to ensure that the difference between the timing of the recognition of income or expenses, as opposed to the respective dates on which the amounts are actually received or paid, does not distort the determination of the amount of chargeable income. The time component is a weapon in the confrontation between the opposing motivations of the taxpayers and the tax authorities. In any given fiscal year, taxpayers seek to present a minimal picture of their chargeable income, by "deferring" the recognition of income or "advancing" the recognition of expenses. As opposed to this, the tax authorities adopt the opposite strategy: maximizing taxable "profit" in any given year. This book critically examines the various approaches that have been adopted in the tax systems in the UK, the US and Israel in relation to the timing of income recognition and expenses for tax purposes. It suggests an innovative tax model that identifies the advantages that arise to the taxpayer as a result of the differences between the timing of the recognition of income and expenses, and the timing of the receipt of the revenue or the payment of a liability, and taxes only that advantage.