Taxation

Taxation PDF Author: Margaret Anne Lamb
Publisher: Oxford University Press, USA
ISBN: 0199242933
Category : Business & Economics
Languages : en
Pages : 329

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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

Taxation PDF Author: Margaret Anne Lamb
Publisher: Oxford University Press, USA
ISBN: 0199242933
Category : Business & Economics
Languages : en
Pages : 329

Get Book Here

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

Taxation PDF Author: Margaret Lamb
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Book Description


Taxation

Taxation PDF Author: Lynne Oats
Publisher: Routledge
ISBN: 1136333673
Category : Business & Economics
Languages : en
Pages : 299

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Book Description
Taxation is a subject of enquiry that cuts across a range of disciplines, including law, economics, politics, psychology, history and accountancy, to name a few. However, research into taxation as a social and institutional phenomenon – rather than as abstraction from the real world – is largely neglected. Taxation: A Fieldwork Research Handbook opens up new avenues of enquiry in the research of taxation by offering suggestions on how research might be conducted into actual tax practice, rather than abstract models. This book: Introduces tax as a field of enormous potential for research to all social scientists Explains the methodological issues relating to tax research Provides new opportunities for tax researchers to widen the scope of their enquiries Encourages researchers to think differently about this subject Given the importance of taxation to modern society, not only as a revenue raising mechanism, but also as a tool of governance used to influence social actors, this unique text is a vital read for any social science researcher interested in this subject.

Advances in Taxation

Advances in Taxation PDF Author: John Hasseldine
Publisher: Emerald Group Publishing
ISBN: 1837533628
Category : Business & Economics
Languages : en
Pages : 157

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Book Description
In the latest volume of Advances in Taxation, editor John Hasseldine includes studies from expert contributors to explore topics such as: the stock market reaction to the Tax Cuts and Jobs Act; strategic repatriations made by firms; and corporate social responsibility and tax planning.

The Dynamics of Taxation

The Dynamics of Taxation PDF Author: Glen Loutzenhiser
Publisher: Bloomsbury Publishing
ISBN: 1509929118
Category : Law
Languages : en
Pages : 574

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Book Description
This book brings together a landmark collection of essays on tax law and policy to celebrate the legacy of Professor Judith Freedman. It focuses on the four areas of taxation scholarship to which she made her most notable contributions: taxation of SMEs and individuals, tax avoidance, tax administration, and taxpayers' rights and procedures. Professor Freedman has been a major driving force behind the development of tax law and policy scholarship, not only in the UK, but worldwide. The strength and diversity of the contributors to this book highlight the breadth of Professor Freedman's impact within tax scholarship. The list encompasses some of the most renowned taxation experts worldwide; they include lawyers, economists, academics and practitioners, from Britain, Canada, Portugal, Australia, Germany, Italy, Malta, Ireland, and Ukraine.

The Political Economy of Corporation Tax

The Political Economy of Corporation Tax PDF Author: John Snape
Publisher: Bloomsbury Publishing
ISBN: 1847318711
Category : Law
Languages : en
Pages : 203

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Book Description
Excellent technical writing on corporation tax abounds, but it tends to be inaccessible to public lawyers, political theorists and political economists. Although recent years have seen not only an explosion in public law scholarship but also a reawakening of interest in interpretative political theory and political economy, the potential of these perspectives to illuminate the corporation tax debate has remained unexplored. In this important work, John Snape seeks to reconcile these disparate strands of scholarship and to contribute to a new way of understanding and conceptualising the reform of the law relating to corporate taxation. Drawing on important developments in public law scholarship, the study combines elements of political theory and political economy. It advances a new interpretation of corporation tax law as an instrument of rule, through the maximisation of a nation's economic potential. Snape shows how corporate taxation belongs at the centre of any discussion of economic globalisation, not only because of the potential of national tax systems to influence inward investment decisions but also because of the potential of those decisions to shape the public interest that those tax systems might embody. Following public law and politics models, the book looks afresh at the impact of Britain's political institutions, of the processes of its representative government and of the theory that moulds and orders the values that the corporation tax code contains. This is a timely exploration of cutting-edge issues of public policy.

The Routledge Companion to Tax Avoidance Research

The Routledge Companion to Tax Avoidance Research PDF Author: Nigar Hashimzade
Publisher: Routledge
ISBN: 1317377079
Category : Business & Economics
Languages : en
Pages : 676

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Book Description
An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was –recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood. This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic. The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.

The Rise of the Value-Added Tax

The Rise of the Value-Added Tax PDF Author: Kathryn James
Publisher: Cambridge University Press
ISBN: 110704412X
Category : Business & Economics
Languages : en
Pages : 495

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Book Description
Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.

Interdisciplinary Research in Taxation

Interdisciplinary Research in Taxation PDF Author: Margaret Lamb
Publisher:
ISBN: 9781841520223
Category : Taxation
Languages : en
Pages : 203

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Book Description


Tax, Medicines and the Law

Tax, Medicines and the Law PDF Author: Chantal Stebbings
Publisher: Cambridge University Press
ISBN: 1108547923
Category : Law
Languages : en
Pages : 258

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Book Description
In 1783, a stamp duty was imposed on proprietary or 'quack' medicines. These largely useless but often dangerous remedies were immensely popular. The tax, which lasted until 1941, was imposed to raise revenue. It failed in its incidental regulatory purpose, had a negative effect in that the stamp was perceived as a guarantee of quality, and had a positive effect in encouraging disclosure of the formula. The book explains the considerable impact the tax had on chemists and druggists - how it led to an improvement in professional status, but undermined it by reinforcing their reputations as traders. The legislation imposing the tax was complex, ambiguous and never reformed. The tax authorities had to administer it, and executive practice came to dominate it. A minor, specialised, low-yield tax is shown to be of real significance in the pharmaceutical context, and of exceptional importance as a model revealing the wider impact of tax law and administration.