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Author: Andy Lymer
Publisher:
ISBN: 9781906201609
Category :
Languages : en
Pages : 0
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Author: Andy Lymer
Publisher:
ISBN: 9781906201609
Category :
Languages : en
Pages : 0
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Book Description
Author: Armansyah Armansyah
Publisher: Springer Nature
ISBN: 2384762796
Category : Human rights
Languages : en
Pages : 306
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Book Description
Author: Andy Lymer
Publisher:
ISBN: 9781906201722
Category :
Languages : en
Pages : 0
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Book Description
Fully updated each year, Taxation: Policy and Practice continues to provide coverage of the UK's tax system as it has for 30 years. The most widely used UK University tax textbook! It is an excellent aid to support a first course in tax, or as a general introduction to this topic. Written in an accessible style with many examples, activities and questions throughout, this textbook gives the reader a thorough understanding of the UK's taxation principles and current practices. The companion website provides additional questions and answers, links to other tax materials available online and commentary on tax developments as they occur throughout the year. While the UK tax system becomes ever more complicated and many text books and guides reflect this trend, Taxation: Policy and Practice 2023/2024 edition, maintains its clarity and brevity. Reader friendly and informative, this text is based on a structured conceptual framework. Updated annually to ensure an accurate reflection of the current tax climate, it avoids unnecessary and confusing detail. It provides an ideal introduction to both macro and micro perspectives of UK taxation, fiscal policy and decision making. Features - - Fully updated and revised to include the Finance Act 2023 - Designed to support independent or classroom study. - A glossary of key terms and concepts. - More than 100 useful questions and mini case studies. - A comprehensive package of further materials available for purchasers from the website including many extra exam and practice questions, with answers. - Ideal for students studying UK tax for the first time for a degree course or for professional tax examinations for ACCA, CIMA, ICAEW, ICAS, CIPFA, ATT, AAT etc.
Author:
Publisher:
ISBN: 9781906201524
Category :
Languages : en
Pages : 0
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Book Description
Author: Robert A. Moffitt
Publisher: University of Chicago Press
ISBN: 0226828263
Category : Business & Economics
Languages : en
Pages : 241
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Book Description
Timely and authoritative research on the latest issues in tax policy. Tax Policy and the Economy publishes current academic research on taxation and government spending with both immediate bearing on policy debates and longer-term interest. This volume of Tax Policy and the Economy presents new research on important issues concerning US taxation and transfers. First, Edward L. Glaeser, Caitlin S. Gorback, and James M. Poterba examine the distribution of burdens associated with taxes on transportation. Replacing the gasoline tax with a vehicle-miles-traveled (VMT) tax would increase the burden on higher-income households, who drive more fuel-efficient cars and are more likely to own electric vehicles. User charges for airports, subways, and commuter rail are progressive, while the burden of bus fees is larger for lower-income households than for their higher-income counterparts. Next, Katarzyna Bilicka, Michael Devereux, and Irem Güçeri investigate tax shifting by multinational companies (MNCs) and the implications of a potential Global Minimum Tax (GMT). They find that MNCs shift intellectual property to tax havens, and that a large share of patenting activity takes place in tax havens where little or no R&D occurs. Tax havens are particularly important for MNCs with large subsidiary networks; such firms would likely be subject to a GMT. Mark Duggan, Audrey Guo, and Andrew C. Johnston study the role of experience rating in the Unemployment Insurance (UI) system and find that the current structure stabilizes the labor market because it penalizes firms with high rates of UI-eligible layoffs. In the fourth paper, David Altig, Laurence J. Kotlikoff, and Victor Yifan Ye calculate how retiring at different ages will affect Social Security benefit amounts, taking into account taxation and other benefits. They find that virtually all individuals aged 45 to 62 should wait until age 65 or later to maximize their Social Security benefits. Indeed, 90 percent would benefit from waiting until age 70, but only 10 percent do so. Finally, Jonathan Meer and Joshua Witter examine the potential impact of the Earned Income Tax Credit on the labor force decisions of childless adults who are eligible for a small credit after they reach age 25. Comparing labor force attachment changes just before and after this age suggests that the EITC has little impact on the labor force participation of this group.
Author: United States
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 912
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Book Description
Author: Peter J. Wattel
Publisher: Kluwer Law International B.V.
ISBN: 9403519460
Category : Law
Languages : en
Pages : 1090
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Book Description
Ben Terra (1946–2019) was professor of tax law at the universities of Amsterdam (UvA), the Netherlands, and Lund, Sweden. Peter Wattel is Advocate General in the Supreme Court of the Netherlands, State Councillor extraordinary in the Netherlands, Council of State and professor of EU tax law at the Amsterdam Centre for Tax Law (ACTL), University of Amsterdam. Sjoerd Douma is professor at the ACTL, Director of the Adv LLM programme in International Tax Law at Amsterdam Law School, and partner at Lubbers, Boer & Douma in The Hague. Otto Marres is professor at the ACTL, and tax lawyer at Meijburg & Co., Amsterdam. Hein Vermeulen is Director of PwC’s EU Direct Tax Group, Amsterdam. Dennis Weber is professor of European Corporate Taxation at the ACTL and of counsel at Loyens & Loeff. The eighth edition of this leading textbook brings its comprehensive and systematic survey of European Tax Law up to March 2022. With its critical discussion of the EU tax rules and of the European Court’s case law in tax matters, it surpasses every other textbook on EU Tax Law in its clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law. The in-depth coverage of Volume I includes the following: 1. The far-reaching consequences of the EU free movement rights, the EU State aid prohibition, the EU Charter of Fundamental Rights, and the general principles of EU law for national tax law, tax treaties, national (tax) procedure, State liability, and relations with third States. 2. Secondary EU law in force and proposed on direct taxes (Parent-Subsidiary Directive, Tax Merger Directive, Interest and Royalties Directive, cross-border tax dispute settlement instruments, the Anti-Tax Avoidance Directive and pending company tax proposals). 3. (Automatic) exchange of information and other administrative assistance in the assessment and recovery of taxes between the EU Member States. 4. Soft Law on Harmful Tax Competition. Procedural matters and the extent of judicial protection are emphasized throughout this volume. This new edition will continue to be of immense value to law school and university programmes in (international) tax law and in European Union law and for practice. Volume II (2021) of this book covers harmonization of indirect taxation, energy taxation and capital duty, as well as administrative cooperation in the field of indirect taxation.
Author: Arihant Experts
Publisher: Arihant Publications India limited
ISBN: 9325799731
Category : Study Aids
Languages : en
Pages :
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Book Description
Author: Peter Blunt
Publisher: Taylor & Francis
ISBN: 1000790940
Category : Business & Economics
Languages : en
Pages : 128
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Book Description
The social and economic consequences of the COVID-19 pandemic and of extreme climate events have brought into sharp relief the serious deficiencies of our political economies. The dominant global ideology of neoliberalism and its architects and beneficiaries are responsible for this. Bilateral development assistance is an integral part of the neoliberal grand design. However, while the deficiencies of neoliberalism have been starkly exposed by the pandemic, its collapse is unlikely in the short-term. Much bilateral assistance will therefore continue to be self-serving. Within these confines, and on the basis of a sharply critical analysis of the functioning of technical assistance at the point of the design and delivery of programmes and projects, this book identifies crucial supply-side nodes of power and influence where feasible and relatively straight-forward ‘functional’ reforms - strategy, structure, selection, training - would make genuinely developmental results for recipients more likely and enhance donor interests at the same time. It argues that more authentic, empathetic, and altruistic technical assistance will be essential to bringing this about. The arguments are supported by primary, published evidence gathered by the author during 18 years of full-time employment as a team leader or programme manager of technical assistance programmes. The book will be of interest to students of development management, development economics, political economy and international relations, as well as policy makers, development practitioners and supply- and demand-side government officials.
Author: Linda K Cummins
Publisher: Taylor & Francis
ISBN: 1351653970
Category : Social Science
Languages : en
Pages : 393
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Book Description
The second edition of Policy Practice for Social Workers expands the concept of policy practice in social work settings and illustrates how significant policy change may be achieved at a local, community, state, and national level. Guided by an ethic of care approach, this textbook is intended to raise readers’ awareness about policy practice and its fundamental relationship with the aims of the social work profession, offers a foundation for key skill development, and contextualizes the work of policy practitioners in the larger political-economic settings in which they work. This textbook is divided into two parts. First, readers will expand their understanding of policy practice, its beginnings and development over the course of social welfare history, and the political, economic, and social drivers that affect policy decisions and undergird the U.S. political system. Readers will also learn about the ethic of care framework and the value-based lens it contributes to the policymaking process. Later, in the book’s second part, readers will explore the essential skills and values in policy work. Detailed coverage and vivid examples offer valuable insight into specific advocacy skills including lobbying, community organizing, mobilizing advocacy publics, coalition building, campaigning, problem analysis, policy analysis, and policy evaluation. Within its comprehensive overview of policy practice and advocacy, the new edition of this text extols a value-laden perspective to identify and assess unmet needs and promote a more socially just environment for all. Combining these dual aims, Policy Practice for Social Workers is an excellent cornerstone of policy and policy work for undergraduate and graduate students in social work.
