Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 16
Book Description
Tax Foundation's Research Bibliography
Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 16
Book Description
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 16
Book Description
Foundations of Supply-Side Economics
Author: Victor A. Canto
Publisher: Academic Press
ISBN: 1483271579
Category : Business & Economics
Languages : en
Pages : 300
Book Description
Foundations of Supply-Side Economics: Theory and Evidence is composed of a series of papers containing both theoretical and empirical analyses of a set of issues in government fiscal policy. The type of analysis employed in the book is standard neoclassical economics, and this analysis is used to study the macroeconomic incentive effects of taxation. The book contains contributions that cover the analysis of the effects of taxes imposed purely for generating revenues; the process of capital formation; and an attempt to integrate supply-side analysis into a traditional macroeconomic framework. Reports on the empirical evidence on taxation and economic activity and the estimation of a small macroeconomic model of the United States for the postwar period; description of a method of calculating effective marginal tax rates on factor incomes using available U.S. data; and the estimation of the effect of fiscal policy on private investment in plant and equipment are presented as well. Economists will find the book highly insightful.
Publisher: Academic Press
ISBN: 1483271579
Category : Business & Economics
Languages : en
Pages : 300
Book Description
Foundations of Supply-Side Economics: Theory and Evidence is composed of a series of papers containing both theoretical and empirical analyses of a set of issues in government fiscal policy. The type of analysis employed in the book is standard neoclassical economics, and this analysis is used to study the macroeconomic incentive effects of taxation. The book contains contributions that cover the analysis of the effects of taxes imposed purely for generating revenues; the process of capital formation; and an attempt to integrate supply-side analysis into a traditional macroeconomic framework. Reports on the empirical evidence on taxation and economic activity and the estimation of a small macroeconomic model of the United States for the postwar period; description of a method of calculating effective marginal tax rates on factor incomes using available U.S. data; and the estimation of the effect of fiscal policy on private investment in plant and equipment are presented as well. Economists will find the book highly insightful.
Taxation, Responsiveness, and Accountability in Sub-Saharan Africa
Author: Wilson Prichard
Publisher: Cambridge University Press
ISBN: 1107110866
Category : Business & Economics
Languages : en
Pages : 309
Book Description
This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries.
Publisher: Cambridge University Press
ISBN: 1107110866
Category : Business & Economics
Languages : en
Pages : 309
Book Description
This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries.
Taxation
Author: Margaret Anne Lamb
Publisher: Oxford University Press, USA
ISBN: 0199242933
Category : Business & Economics
Languages : en
Pages : 329
Book Description
It comments upon how disciplinary-based approaches to tax research have developed in Law, Economics, Accounting, Political Science, and Social Policy. Its authors then go on to introduce an interdisciplinary research approach to taxation research.".
Publisher: Oxford University Press, USA
ISBN: 0199242933
Category : Business & Economics
Languages : en
Pages : 329
Book Description
It comments upon how disciplinary-based approaches to tax research have developed in Law, Economics, Accounting, Political Science, and Social Policy. Its authors then go on to introduce an interdisciplinary research approach to taxation research.".
Taxation History, Theory, Law and Administration
Author: Parthasarathi Shome
Publisher: Springer Nature
ISBN: 3030682145
Category : Business & Economics
Languages : en
Pages : 507
Book Description
Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common errors. It addresses distortions in consumer choices and production decisions caused by tax and redressals. The main principles of taxation—efficiency, equity, stabilization, revenue productivity, administrative feasibility, international neutrality—are presented and discussed. The efficiency principle requires the minimisation of distortions in the market caused by tax. Equity in taxation is another principle that is maintained through progressivity in the tax structure. Similarly, other principles have their own ramifications that are also addressed. A country’s constitutional specification of tax assignment to different levels of government—central, state, municipal—are elaborated. The UK is more centralised than the US and India. India has amended its constitution to introduce a goods and services tax (GST) covering both central and state governments. Drafting of tax law is crucial for clarity and this aspect is addressed. Furthermore, the author illustrates different types of taxes such as individual income tax, corporate income tax, wealth tax, retail sales/value added/goods and services tax, selective excises, property tax, minimum taxes such as the minimum alternate tax (MAT), cash-flow tax, financial transactions tax, fringe benefits tax, customs duties and export taxes, environment tax and global carbon tax, and user charges. An emerging concern regarding the inadequacy of international taxation of multinational corporations is covered in some detail. Structural aspects of tax administration are given particular attention.
Publisher: Springer Nature
ISBN: 3030682145
Category : Business & Economics
Languages : en
Pages : 507
Book Description
Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common errors. It addresses distortions in consumer choices and production decisions caused by tax and redressals. The main principles of taxation—efficiency, equity, stabilization, revenue productivity, administrative feasibility, international neutrality—are presented and discussed. The efficiency principle requires the minimisation of distortions in the market caused by tax. Equity in taxation is another principle that is maintained through progressivity in the tax structure. Similarly, other principles have their own ramifications that are also addressed. A country’s constitutional specification of tax assignment to different levels of government—central, state, municipal—are elaborated. The UK is more centralised than the US and India. India has amended its constitution to introduce a goods and services tax (GST) covering both central and state governments. Drafting of tax law is crucial for clarity and this aspect is addressed. Furthermore, the author illustrates different types of taxes such as individual income tax, corporate income tax, wealth tax, retail sales/value added/goods and services tax, selective excises, property tax, minimum taxes such as the minimum alternate tax (MAT), cash-flow tax, financial transactions tax, fringe benefits tax, customs duties and export taxes, environment tax and global carbon tax, and user charges. An emerging concern regarding the inadequacy of international taxation of multinational corporations is covered in some detail. Structural aspects of tax administration are given particular attention.
Fundamental Capital Income Tax Reforms
Author: Michael Stimmelmayr
Publisher: Mohr Siebeck
ISBN: 9783161492617
Category : Business & Economics
Languages : en
Pages : 262
Book Description
Originally presented as the author's thesis (doctoral)--Ludwig-Maximilians-Universitèat Mèunchen, 2007.
Publisher: Mohr Siebeck
ISBN: 9783161492617
Category : Business & Economics
Languages : en
Pages : 262
Book Description
Originally presented as the author's thesis (doctoral)--Ludwig-Maximilians-Universitèat Mèunchen, 2007.
Taxing Africa
Author: Mick Moore
Publisher: Bloomsbury Publishing
ISBN: 1783604557
Category : Business & Economics
Languages : en
Pages : 289
Book Description
Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.
Publisher: Bloomsbury Publishing
ISBN: 1783604557
Category : Business & Economics
Languages : en
Pages : 289
Book Description
Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.
A Bibliography of Bibliographies of Legal Material
Author: Margaret A. Howell
Publisher:
ISBN:
Category : Bibliographical literature
Languages : en
Pages : 498
Book Description
Publisher:
ISBN:
Category : Bibliographical literature
Languages : en
Pages : 498
Book Description
Teaching Bibliography, Textual Criticism and Book History
Author: Ann R Hawkins
Publisher: Routledge
ISBN: 1317315588
Category : Literary Criticism
Languages : en
Pages : 214
Book Description
Offers a variety of approaches to incorporating discussions of book history or print culture into graduate and undergraduate classrooms. This work considers the book as a literary, historical, cultural, and aesthetic object. These essays are of interest to university teachers incorporating textual studies and research methods into their courses.
Publisher: Routledge
ISBN: 1317315588
Category : Literary Criticism
Languages : en
Pages : 214
Book Description
Offers a variety of approaches to incorporating discussions of book history or print culture into graduate and undergraduate classrooms. This work considers the book as a literary, historical, cultural, and aesthetic object. These essays are of interest to university teachers incorporating textual studies and research methods into their courses.
Subject Catalog of the Institute of Governmental Studies Library, University of California, Berkeley
Author: University of California, Berkeley. Institute of Governmental Studies. Library
Publisher:
ISBN:
Category : Political science
Languages : en
Pages : 818
Book Description
Publisher:
ISBN:
Category : Political science
Languages : en
Pages : 818
Book Description