Federal Taxation in America

Federal Taxation in America PDF Author: W. Elliot Brownlee
Publisher: Cambridge University Press
ISBN: 9780521545204
Category : Business & Economics
Languages : en
Pages : 308

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Book Description
This brief survey is a comprehensive historical overview of the US federal tax system.

Federal Taxation in America

Federal Taxation in America PDF Author: W. Elliot Brownlee
Publisher: Cambridge University Press
ISBN: 9780521545204
Category : Business & Economics
Languages : en
Pages : 308

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Book Description
This brief survey is a comprehensive historical overview of the US federal tax system.

The History of Taxation Vol 8

The History of Taxation Vol 8 PDF Author: D P O'Brien
Publisher: Taylor & Francis
ISBN: 1040238939
Category : Business & Economics
Languages : en
Pages : 346

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Book Description
A set of eight volumes, these texts are designed to cover the literature of taxation from the late-17th century to the end of the 19th century. The writings focus on a number of themes, reflecting in turn the problems which revenue raisers have encountered over two centuries.

Studies in the History of Tax Law, Volume 6

Studies in the History of Tax Law, Volume 6 PDF Author: John Tiley
Publisher: A&C Black
ISBN: 1782253203
Category : Law
Languages : en
Pages : 830

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Book Description
These are the papers from the 2012 Cambridge Tax Law History Conference revised and reviewed for publication. The papers include new studies of: income tax law rewrite projects 1914–1956; law and administration in capital allowances 1878– 1950; the 'full amount' in income tax legislation; Sir Josiah Stamp and double income tax; early German income tax treaties and laws concerned with double tax avoidance (1869–1908); the policy of the medicine stamp duty; 'Danegeld' – from Danish tribute to English land tax; religion and charity, a historical perspective; 'Plaintive Glitterati'; a collision of accounting and law, dividends from pre-1914 profits in Australia; the history and development of the taxation profession in the UK and Australia; an inquiry into Dutch to British Colonial Malacca 1824–1839; the taxation history of China; taxing bachelors in America: 1895–1939; Dutch Tax reform under Napoleon; and the last decade of estate duty. The Publisher and authors have dedicated this volume to the memory of John Tiley, Emeritus Professor of the Law of Taxation at the University of Cambridge, who died as it was going to press. The Cambridge History of Tax conferences were his idea and he was responsible for their planning. He also edited all six volumes in the series.

History of Taxation and Taxes in England Volumes 1-4

History of Taxation and Taxes in England Volumes 1-4 PDF Author: Stephen Dowell
Publisher: Routledge
ISBN: 113456919X
Category : Business & Economics
Languages : en
Pages : 1705

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Book Description
First published in 1965. This is four volumes in one text on Taxes and Taxation from the earliest times to the present day. The first volume looks at the history of taxation and tax in England, then Volume II the taxation period from the Civil War to the present day, volume II concerns itself with direct taxes and stamp duties; and finally Volume IV concludes with taxes on articles of consumption.

Rebellion, Rascals, and Revenue

Rebellion, Rascals, and Revenue PDF Author: Michael Keen
Publisher: Princeton University Press
ISBN: 0691199981
Category : Business & Economics
Languages : en
Pages : 536

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Book Description
An engaging and enlightening account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts—and, in repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth-century Britain, a cut in the tax on tea massively increased revenue. In this entertaining book, two leading authorities on taxation, Michael Keen and Joel Slemrod, provide a fascinating and informative tour through these and many other episodes in tax history, both preposterous and dramatic—from the plundering described by Herodotus and an Incan tax payable in lice to the (misremembered) Boston Tea Party and the scandals of the Panama Papers. Along the way, readers meet a colorful cast of tax rascals, and even a few tax heroes. While it is hard to fathom the inspiration behind such taxes as one on ships that tended to make them sink, Keen and Slemrod show that yesterday’s tax systems have more in common with ours than we may think. Georgian England’s window tax now seems quaint, but was an ingenious way of judging wealth unobtrusively. And Tsar Peter the Great’s tax on beards aimed to induce the nobility to shave, much like today’s carbon taxes aim to slow global warming. Rebellion, Rascals, and Revenue is a surprising and one-of-a-kind account of how history illuminates the perennial challenges and timeless principles of taxation—and how the past holds clues to solving the tax problems of today.

Corporate Income Taxes under Pressure

Corporate Income Taxes under Pressure PDF Author: Ruud A. de Mooij
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388

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Book Description
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

Taxation in Colonial America

Taxation in Colonial America PDF Author: Alvin Rabushka
Publisher: Princeton University Press
ISBN: 0691168237
Category : History
Languages : en
Pages : 968

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Book Description
Taxation in Colonial America examines life in the thirteen original American colonies through the revealing lens of the taxes levied on and by the colonists. Spanning the turbulent years from the founding of the Jamestown settlement to the outbreak of the American Revolution, Alvin Rabushka provides the definitive history of taxation in the colonial era, and sets it against the backdrop of enormous economic, political, and social upheaval in the colonies and Europe. Rabushka shows how the colonists strove to minimize, avoid, and evade British and local taxation, and how they used tax incentives to foster settlement. He describes the systems of public finance they created to reduce taxation, and reveals how they gained control over taxes through elected representatives in colonial legislatures. Rabushka takes a comprehensive look at the external taxes imposed on the colonists by Britain, the Netherlands, and Sweden, as well as internal direct taxes like poll and income taxes. He examines indirect taxes like duties and tonnage fees, as well as county and town taxes, church and education taxes, bounties, and other charges. He links the types and amounts of taxes with the means of payment--be it gold coins, agricultural commodities, wampum, or furs--and he compares tax systems and burdens among the colonies and with Britain. This book brings the colonial period to life in all its rich complexity, and shows how colonial attitudes toward taxation offer a unique window into the causes of the revolution.

A History of Taxation and Taxes in England

A History of Taxation and Taxes in England PDF Author: Stephen Dowell
Publisher: Рипол Классик
ISBN: 5875647078
Category : History
Languages : en
Pages : 471

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Book Description
A History of Taxation and Taxes in England: Taxation, from the Civil War to the Present Day.

Federal Taxation of Income, Estates, and Gifts

Federal Taxation of Income, Estates, and Gifts PDF Author: Boris I. Bittker
Publisher: Warren Gorham & Lamont
ISBN:
Category : Business & Economics
Languages : en
Pages : 852

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Book Description
Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.

How America was Tricked on Tax Policy

How America was Tricked on Tax Policy PDF Author: Bret N. Bogenschneider
Publisher: Anthem Press
ISBN: 1785274287
Category : Business & Economics
Languages : en
Pages : 180

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Book Description
How America was Tricked on Tax Policy explains how regular citizens were “tricked” by the outdated view of economists that much heavier taxation of labor rather than capital is economically justifiable. The truth is that workers pay their taxes while the rich pay very little. Based on reputable sources of information, including publications of the Organization for Economic Cooperation and Development (OECD), official statistics data, and the publications in high-ranked journals, the book paves the way for a new policy-making process aimed to achieve more sustainable taxation and to increase the wellbeing of citizens as the main goal of any modern state policy. Dealing with critically important and underexplored topics in tax policy, the book challenges an enshrined dogma that is rarely challenged at the level of policy. In doing so, this book envisions policy changes that could be highly impactful in a new political administration. This book proposes that governments should look for not just corporate income tax rate reduction when announcing their tax reforms but should equally focus on the reduction of the overall tax burden on labor. The negative impact and high social cost of wage taxation is exemplified by the key areas of tax policy that are relevant for every wealthy state, such as taking due care of public health, investing in education and wellbeing of children, and supporting small business for the overall benefit to society. The book compellingly argues how tax policy could be improved by incorporating science and scientific methods.