Author: Brigitte Alepin
Publisher: Kluwer Law International B.V.
ISBN: 9041194614
Category : Law
Languages : en
Pages : 229
Book Description
Over the past few decades, the concentration of wealth and property in the hands of a few has been facilitated by tax evasion, tax avoidance, and above all by tax competition. Fortunately, a determined move toward international cooperation among tax authorities is gathering its forces to do battle. This invaluable book shows how the globalization of trade, the digitization of the economy, tax competition between sovereign states, the erosion of the tax base, and the transfer of pro ts have all revealed the weaknesses of a traditional tax system that has reached its limits, and how numerous states and groups of states have joined efforts in creating a new international tax system designed to restore fairness and stability in the levying of taxes worldwide. Stemming from a 2016 conference initiated by the Canadian non-pro t organization TaxCOOP, convened by the World Bank and bringing together well-known taxation experts from prominent international organizations, the book presents outstanding contributions highlighting the impacts of tax competition and viable solutions. Among the issues and topics covered are the following: – electronic commerce and electronic money; – transfer pricing; – derivatives and hedge funds; – protecting tax whistle-blowers; – offshore tax investigations; – possibility of an international tax court; – impact of tax competition on developing countries; – carbon pricing; – tobacco taxation; and – effective taxation of the ultra-wealthy and their nancial capital. The chapters include details of country experiences and results, in some cases analyzed by key protagonists themselves. Collectively, the contributions take a giant step toward reinforcing the power of sovereign states in sectors such as the environment, education, and health. As an authoritative guide to increasing the level of transparency and accountability of private and public economic actors and restoring citizens’ trust in the fairness of our global governance systems, this peerless volume will be warmly welcomed by tax lawyers, taxation authorities, and interested academics worldwide.
Winning the Tax Wars
Author: Brigitte Alepin
Publisher: Kluwer Law International B.V.
ISBN: 9041194614
Category : Law
Languages : en
Pages : 229
Book Description
Over the past few decades, the concentration of wealth and property in the hands of a few has been facilitated by tax evasion, tax avoidance, and above all by tax competition. Fortunately, a determined move toward international cooperation among tax authorities is gathering its forces to do battle. This invaluable book shows how the globalization of trade, the digitization of the economy, tax competition between sovereign states, the erosion of the tax base, and the transfer of pro ts have all revealed the weaknesses of a traditional tax system that has reached its limits, and how numerous states and groups of states have joined efforts in creating a new international tax system designed to restore fairness and stability in the levying of taxes worldwide. Stemming from a 2016 conference initiated by the Canadian non-pro t organization TaxCOOP, convened by the World Bank and bringing together well-known taxation experts from prominent international organizations, the book presents outstanding contributions highlighting the impacts of tax competition and viable solutions. Among the issues and topics covered are the following: – electronic commerce and electronic money; – transfer pricing; – derivatives and hedge funds; – protecting tax whistle-blowers; – offshore tax investigations; – possibility of an international tax court; – impact of tax competition on developing countries; – carbon pricing; – tobacco taxation; and – effective taxation of the ultra-wealthy and their nancial capital. The chapters include details of country experiences and results, in some cases analyzed by key protagonists themselves. Collectively, the contributions take a giant step toward reinforcing the power of sovereign states in sectors such as the environment, education, and health. As an authoritative guide to increasing the level of transparency and accountability of private and public economic actors and restoring citizens’ trust in the fairness of our global governance systems, this peerless volume will be warmly welcomed by tax lawyers, taxation authorities, and interested academics worldwide.
Publisher: Kluwer Law International B.V.
ISBN: 9041194614
Category : Law
Languages : en
Pages : 229
Book Description
Over the past few decades, the concentration of wealth and property in the hands of a few has been facilitated by tax evasion, tax avoidance, and above all by tax competition. Fortunately, a determined move toward international cooperation among tax authorities is gathering its forces to do battle. This invaluable book shows how the globalization of trade, the digitization of the economy, tax competition between sovereign states, the erosion of the tax base, and the transfer of pro ts have all revealed the weaknesses of a traditional tax system that has reached its limits, and how numerous states and groups of states have joined efforts in creating a new international tax system designed to restore fairness and stability in the levying of taxes worldwide. Stemming from a 2016 conference initiated by the Canadian non-pro t organization TaxCOOP, convened by the World Bank and bringing together well-known taxation experts from prominent international organizations, the book presents outstanding contributions highlighting the impacts of tax competition and viable solutions. Among the issues and topics covered are the following: – electronic commerce and electronic money; – transfer pricing; – derivatives and hedge funds; – protecting tax whistle-blowers; – offshore tax investigations; – possibility of an international tax court; – impact of tax competition on developing countries; – carbon pricing; – tobacco taxation; and – effective taxation of the ultra-wealthy and their nancial capital. The chapters include details of country experiences and results, in some cases analyzed by key protagonists themselves. Collectively, the contributions take a giant step toward reinforcing the power of sovereign states in sectors such as the environment, education, and health. As an authoritative guide to increasing the level of transparency and accountability of private and public economic actors and restoring citizens’ trust in the fairness of our global governance systems, this peerless volume will be warmly welcomed by tax lawyers, taxation authorities, and interested academics worldwide.
The Great Tax Wars
Author: Steven R. Weisman
Publisher: Simon and Schuster
ISBN: 0743243811
Category : Business & Economics
Languages : en
Pages : 436
Book Description
A major work of history, The Great Tax Wars is the gripping, epic story of six decades of often violent conflict over wealth, power, and fairness that gave America the income tax. It's the story of a tumultuous period of radical change, from Abraham Lincoln and the Civil War through the progressive era under Theodore Roosevelt and ending with Woodrow Wilson and World War I. During these years of upheaval, America was transformed from an agrarian society into a mighty industrial nation, great fortunes were amassed, farmers and workers rebelled, class war was narrowly averted, and America emerged as a global power. The Great Tax Wars features an extraordinary cast of characters, including the men who built the nation's industries and the politicians and reformers who battled them -- from J. P. Morgan and Andrew Carnegie to Lincoln, T.R., Wilson, William Jennings Bryan, and Eugene Debs. From their ferocious battles emerged a more flexible definition of democracy, economic justice, and free enterprise largely framed by a more progressive tax system. In this groundbreaking book, Weisman shows how the ever controversial income tax transformed America and how today's debates about the tax echo those of the past.
Publisher: Simon and Schuster
ISBN: 0743243811
Category : Business & Economics
Languages : en
Pages : 436
Book Description
A major work of history, The Great Tax Wars is the gripping, epic story of six decades of often violent conflict over wealth, power, and fairness that gave America the income tax. It's the story of a tumultuous period of radical change, from Abraham Lincoln and the Civil War through the progressive era under Theodore Roosevelt and ending with Woodrow Wilson and World War I. During these years of upheaval, America was transformed from an agrarian society into a mighty industrial nation, great fortunes were amassed, farmers and workers rebelled, class war was narrowly averted, and America emerged as a global power. The Great Tax Wars features an extraordinary cast of characters, including the men who built the nation's industries and the politicians and reformers who battled them -- from J. P. Morgan and Andrew Carnegie to Lincoln, T.R., Wilson, William Jennings Bryan, and Eugene Debs. From their ferocious battles emerged a more flexible definition of democracy, economic justice, and free enterprise largely framed by a more progressive tax system. In this groundbreaking book, Weisman shows how the ever controversial income tax transformed America and how today's debates about the tax echo those of the past.
Taxing Wars
Author: Sarah Elizabeth Kreps
Publisher: Oxford University Press
ISBN: 019086530X
Category : Business & Economics
Languages : en
Pages : 337
Book Description
"Why have the wars in Afghanistan and Iraq lasted longer than any others in American history? One view is that the move to an all-volunteer force and drones have allowed the wars to continue almost unnoticed for years. Taxing Wars suggests how Americans bear the burden in treasure has also changed, with recent wars financed by debt rather than taxes. This shift has eroded accountability and contributed to the phenomenon of perpetual war"--
Publisher: Oxford University Press
ISBN: 019086530X
Category : Business & Economics
Languages : en
Pages : 337
Book Description
"Why have the wars in Afghanistan and Iraq lasted longer than any others in American history? One view is that the move to an all-volunteer force and drones have allowed the wars to continue almost unnoticed for years. Taxing Wars suggests how Americans bear the burden in treasure has also changed, with recent wars financed by debt rather than taxes. This shift has eroded accountability and contributed to the phenomenon of perpetual war"--
Taxing the Rich
Author: Kenneth Scheve
Publisher: Princeton University Press
ISBN: 0691178291
Category : Political Science
Languages : en
Pages : 282
Book Description
A groundbreaking history of why governments do—and don't—tax the rich In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens—and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.
Publisher: Princeton University Press
ISBN: 0691178291
Category : Political Science
Languages : en
Pages : 282
Book Description
A groundbreaking history of why governments do—and don't—tax the rich In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens—and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.
War and Taxes
Author: Steven A. Bank
Publisher: The Urban Insitute
ISBN: 9780877667407
Category : Business & Economics
Languages : en
Pages : 248
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.
Publisher: The Urban Insitute
ISBN: 9780877667407
Category : Business & Economics
Languages : en
Pages : 248
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 Whiskey Rebellion
Author: Thomas P. Slaughter
Publisher: Oxford University Press
ISBN: 0199923353
Category : History
Languages : en
Pages : 300
Book Description
When President George Washington ordered an army of 13,000 men to march west in 1794 to crush a tax rebellion among frontier farmers, he established a range of precedents that continues to define federal authority over localities today. The "Whiskey Rebellion" marked the first large-scale resistance to a law of the U.S. government under the Constitution. This classic confrontation between champions of liberty and defenders of order was long considered the most significant event in the first quarter-century of the new nation. Thomas P. Slaughter recaptures the historical drama and significance of this violent episode in which frontier West and cosmopolitan East battled over the meaning of the American Revolution. The book not only offers the broadest and most comprehensive account of the Whiskey Rebellion ever written, taking into account the political, social and intellectual contexts of the time, but also challenges conventional understandings of the Revolutionary era.
Publisher: Oxford University Press
ISBN: 0199923353
Category : History
Languages : en
Pages : 300
Book Description
When President George Washington ordered an army of 13,000 men to march west in 1794 to crush a tax rebellion among frontier farmers, he established a range of precedents that continues to define federal authority over localities today. The "Whiskey Rebellion" marked the first large-scale resistance to a law of the U.S. government under the Constitution. This classic confrontation between champions of liberty and defenders of order was long considered the most significant event in the first quarter-century of the new nation. Thomas P. Slaughter recaptures the historical drama and significance of this violent episode in which frontier West and cosmopolitan East battled over the meaning of the American Revolution. The book not only offers the broadest and most comprehensive account of the Whiskey Rebellion ever written, taking into account the political, social and intellectual contexts of the time, but also challenges conventional understandings of the Revolutionary era.
How States Pay for Wars
Author: Rosella Cappella Zielinski
Publisher: Cornell University Press
ISBN: 1501706519
Category : Political Science
Languages : en
Pages : 206
Book Description
Armies fight battles, states fight wars. To focus solely on armies is to neglect the broader story of victory and defeat. Military power stems from an economic base, and without wealth, soldiers cannot be paid, weapons cannot be procured, and food cannot be bought. War finance is among the most consequential decisions any state makes: how a state finances a war affects not only its success on the battlefield but also its economic stability and its leadership tenure. In How States Pay for Wars, Rosella Cappella Zielinski clarifies several critical dynamics lying at the nexus of financial and military policy.Cappella Zielinski has built a custom database on war funding over the past two centuries, and she combines those data with qualitative analyses of Truman's financing of the Korean War, Johnson’s financing of the Vietnam War, British financing of World War II and the Crimean War, and Russian and Japanese financing of the Russo-Japanese War. She argues that leaders who attempt to maximize their power at home, and state power abroad, are in a constant balancing act as they try to win wars while remaining in office. As a result of political risks, they prefer war finance policies that meet the needs of the war effort within the constraints of the capacity of the state.
Publisher: Cornell University Press
ISBN: 1501706519
Category : Political Science
Languages : en
Pages : 206
Book Description
Armies fight battles, states fight wars. To focus solely on armies is to neglect the broader story of victory and defeat. Military power stems from an economic base, and without wealth, soldiers cannot be paid, weapons cannot be procured, and food cannot be bought. War finance is among the most consequential decisions any state makes: how a state finances a war affects not only its success on the battlefield but also its economic stability and its leadership tenure. In How States Pay for Wars, Rosella Cappella Zielinski clarifies several critical dynamics lying at the nexus of financial and military policy.Cappella Zielinski has built a custom database on war funding over the past two centuries, and she combines those data with qualitative analyses of Truman's financing of the Korean War, Johnson’s financing of the Vietnam War, British financing of World War II and the Crimean War, and Russian and Japanese financing of the Russo-Japanese War. She argues that leaders who attempt to maximize their power at home, and state power abroad, are in a constant balancing act as they try to win wars while remaining in office. As a result of political risks, they prefer war finance policies that meet the needs of the war effort within the constraints of the capacity of the state.
The Benefit and The Burden
Author: Bruce Bartlett
Publisher: Simon and Schuster
ISBN: 1451646267
Category : Business & Economics
Languages : en
Pages : 354
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.
Publisher: Simon and Schuster
ISBN: 1451646267
Category : Business & Economics
Languages : en
Pages : 354
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.
Cork Wars
Author: David A. Taylor
Publisher: Johns Hopkins University Press
ISBN: 1421426919
Category : Technology & Engineering
Languages : en
Pages : 220
Book Description
The surprising story of cork and its critical role in US security and the war effort. Winner of the IPPY Book Award History (World), Silver of the Independent Publisher In 1940, with German U-boats blockading all commerce across the Atlantic Ocean, a fireball at the Crown Cork and Seal factory lit the sky over Baltimore. The newspapers said that you could see its glow as far north as Philadelphia and as far south as Annapolis. Rumors of Nazi sabotage led to an FBI investigation and pulled an entire industry into the machinery of national security as America stood on the brink of war. In Cork Wars, David A. Taylor traces this fascinating story through the lives of three men and their families, who were all drawn into this dangerous intersection of enterprise and espionage. At the heart of this tale is self-made mogul Charles McManus, son of Irish immigrants, who grew up on Baltimore’s rough streets. McManus ran Crown Cork and Seal, a company that manufactured everything from bottle caps to oil-tight gaskets for fighter planes. Frank DiCara, as a young teenager growing up in Highlandtown, watched from his bedroom window as the fire blazed at the factory. Just a few years later, under pressure to support his family after the death of his father, DiCara quit school and got a job at Crown. Meanwhile, Melchor Marsa, Catalan by birth, managed Crown Cork and Seal’s plants in Spain and Portugal—and was perfectly placed to be recruited as a spy. McManus, DiCara, and Marsa were connected by the unique properties of a seemingly innocuous substance. Cork, unrivaled as a sealant and insulator, was used in gaskets, bomber insulation, and ammunition, making it crucial to the war effort. From secret missions in North Africa to 4-H clubs growing seedlings in America to secret intelligence agents working undercover in the industry, this book examines cork’s surprising wartime significance. Drawing on in-depth interviews with surviving family members, personal collections, and recently declassified government records, Taylor weaves this by turns beautiful, dark, and outrageous narrative with the drama of a thriller. From the factory floor to the corner office, Cork Wars reflects shifts in our ideas of modernity, the environment, and the materials and norms of American life. World War II buffs—and anyone interested in a good yarn—will be gripped by this bold and frightening tale of a forgotten episode of American history.
Publisher: Johns Hopkins University Press
ISBN: 1421426919
Category : Technology & Engineering
Languages : en
Pages : 220
Book Description
The surprising story of cork and its critical role in US security and the war effort. Winner of the IPPY Book Award History (World), Silver of the Independent Publisher In 1940, with German U-boats blockading all commerce across the Atlantic Ocean, a fireball at the Crown Cork and Seal factory lit the sky over Baltimore. The newspapers said that you could see its glow as far north as Philadelphia and as far south as Annapolis. Rumors of Nazi sabotage led to an FBI investigation and pulled an entire industry into the machinery of national security as America stood on the brink of war. In Cork Wars, David A. Taylor traces this fascinating story through the lives of three men and their families, who were all drawn into this dangerous intersection of enterprise and espionage. At the heart of this tale is self-made mogul Charles McManus, son of Irish immigrants, who grew up on Baltimore’s rough streets. McManus ran Crown Cork and Seal, a company that manufactured everything from bottle caps to oil-tight gaskets for fighter planes. Frank DiCara, as a young teenager growing up in Highlandtown, watched from his bedroom window as the fire blazed at the factory. Just a few years later, under pressure to support his family after the death of his father, DiCara quit school and got a job at Crown. Meanwhile, Melchor Marsa, Catalan by birth, managed Crown Cork and Seal’s plants in Spain and Portugal—and was perfectly placed to be recruited as a spy. McManus, DiCara, and Marsa were connected by the unique properties of a seemingly innocuous substance. Cork, unrivaled as a sealant and insulator, was used in gaskets, bomber insulation, and ammunition, making it crucial to the war effort. From secret missions in North Africa to 4-H clubs growing seedlings in America to secret intelligence agents working undercover in the industry, this book examines cork’s surprising wartime significance. Drawing on in-depth interviews with surviving family members, personal collections, and recently declassified government records, Taylor weaves this by turns beautiful, dark, and outrageous narrative with the drama of a thriller. From the factory floor to the corner office, Cork Wars reflects shifts in our ideas of modernity, the environment, and the materials and norms of American life. World War II buffs—and anyone interested in a good yarn—will be gripped by this bold and frightening tale of a forgotten episode of American history.
War without Mercy
Author: John Dower
Publisher: Pantheon
ISBN: 0307816141
Category : History
Languages : en
Pages : 411
Book Description
WINNER OF THE NATIONAL BOOK CRITICS CIRCLE AWARD • AN AMERICAN BOOK AWARD FINALIST • A monumental history that has been hailed by The New York Times as “one of the most original and important books to be written about the war between Japan and the United States.” In this monumental history, Professor John Dower reveals a hidden, explosive dimension of the Pacific War—race—while writing what John Toland has called “a landmark book ... a powerful, moving, and evenhanded history that is sorely needed in both America and Japan.” Drawing on American and Japanese songs, slogans, cartoons, propaganda films, secret reports, and a wealth of other documents of the time, Dower opens up a whole new way of looking at that bitter struggle of four and a half decades ago and its ramifications in our lives today. As Edwin O. Reischauer, former ambassador to Japan, has pointed out, this book offers “a lesson that the postwar generations need most ... with eloquence, crushing detail, and power.”
Publisher: Pantheon
ISBN: 0307816141
Category : History
Languages : en
Pages : 411
Book Description
WINNER OF THE NATIONAL BOOK CRITICS CIRCLE AWARD • AN AMERICAN BOOK AWARD FINALIST • A monumental history that has been hailed by The New York Times as “one of the most original and important books to be written about the war between Japan and the United States.” In this monumental history, Professor John Dower reveals a hidden, explosive dimension of the Pacific War—race—while writing what John Toland has called “a landmark book ... a powerful, moving, and evenhanded history that is sorely needed in both America and Japan.” Drawing on American and Japanese songs, slogans, cartoons, propaganda films, secret reports, and a wealth of other documents of the time, Dower opens up a whole new way of looking at that bitter struggle of four and a half decades ago and its ramifications in our lives today. As Edwin O. Reischauer, former ambassador to Japan, has pointed out, this book offers “a lesson that the postwar generations need most ... with eloquence, crushing detail, and power.”