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Author: Joel Slemrod
Publisher:
ISBN: 9780472103386
Category : Business & Economics
Languages : en
Pages : 361
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Book Description
Experts discuss strategies for curtailing tax evasion
Author: Joel Slemrod
Publisher:
ISBN: 9780472103386
Category : Business & Economics
Languages : en
Pages : 361
Get Book Here
Book Description
Experts discuss strategies for curtailing tax evasion
Author: University of Chicago Law Review
Publisher: Quid Pro Books
ISBN: 1610278771
Category : Law
Languages : en
Pages : 387
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Book Description
The first issue of 2014 features articles and essays from internationally recognized legal and economics scholars, including an extensive Symposium on "Revelation Mechanisms and the Law." Topics include voting options and strategies to reveal preferences, corporate governance, regulatory intensity, tort calculations of risk, mandatory disclosure of choices, partitioning interests in land, and shopping for expert witnesses. In addition, Issue 1 includes an article, "Libertarian Paternalism, Path Dependence, and Temporary Law," by Tom Ginsburg, Jonathan S. Masur & Richard H. McAdams. Applications include smoking bans and seat belt laws. Also included is a student Comment, "Too Late to Stipulate: Reconciling Rule 68 with Summary Judgments," by Channing J. Turner; and a Book Review, "Common Good and Common Ground: The Inevitability of Fundamental Disagreement," by Rebecca L. Brown, reviewing Ordered Liberty: Rights, Responsibilities, and Virtues. The issue serves, in effect, as a new and extensive book on cutting-edge issues of revelation mechanisms, strategies, prompts, nudges, and effects. The Symposium's contents are: * "Governing Communities by Auction," by Abraham Bell & Gideon Parchomovsky * "Partition and Revelation," by Yun-chien Chang & Lee Anne Fennell * "Savage Tables and Tort Law: An Alternative to the Precaution Model," by Janet M. Currie & W. Bentley MacLeod * "Revelation and Suppression of Private Information in Settlement-Bargaining Models," by Andrew F. Daughety & Jennifer F. Reinganum * "The Use and Limits of Self-Valuation Systems," by Richard A. Epstein * "Expert Mining and Required Disclosure," by Jonah B. Gelbach * "Renegotiation Design by Contract," by Richard Holden & Anup Malani * "Audits as Signals," by Maciej H. Kotowski, David A. Weisbach & Richard J. Zeckhauser * "Irreconcilable Differences: Judicial Resolution of Business Deadlock," by Claudia M. Landeo & Kathryn E. Spier * "From Helmets to Savings and Inheritance Taxes: Regulatory Intensity, Information Revelation, and Internalities," by Saul Levmore * "Quadratic Voting as Efficient Corporate Governance," by Eric A. Posner & E. Glen Weyl * "The Efficiency of Bargaining under Divided Entitlements," by Ilya Segal & Michael D. Whinston Quality ebook formatting includes active TOC, linked notes, active URLs in notes, and all the charts, tables, and formulae found in the original print version.
Author: Robin W. Boadway
Publisher: MIT Press
ISBN: 0262017113
Category : Business & Economics
Languages : en
Pages : 301
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Book Description
The author examines the role of optimal tax analysis in informing and influencing tax policy design.
Author: Nigar Hashimzade
Publisher: Routledge
ISBN: 1317377087
Category : Business & Economics
Languages : en
Pages : 476
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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.
Author: Gabriel Zucman
Publisher: University of Chicago Press
ISBN: 022624556X
Category : Business & Economics
Languages : en
Pages : 142
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Book Description
We are well aware of the rise of the 1% as the rapid growth of economic inequality has put the majority of the world’s wealth in the pockets of fewer and fewer. One much-discussed solution to this imbalance is to significantly increase the rate at which we tax the wealthy. But with an enormous amount of the world’s wealth hidden in tax havens—in countries like Switzerland, Luxembourg, and the Cayman Islands—this wealth cannot be fully accounted for and taxed fairly. No one, from economists to bankers to politicians, has been able to quantify exactly how much of the world’s assets are currently hidden—until now. Gabriel Zucman is the first economist to offer reliable insight into the actual extent of the world’s money held in tax havens. And it’s staggering. In The Hidden Wealth of Nations, Zucman offers an inventive and sophisticated approach to quantifying how big the problem is, how tax havens work and are organized, and how we can begin to approach a solution. His research reveals that tax havens are a quickly growing danger to the world economy. In the past five years, the amount of wealth in tax havens has increased over 25%—there has never been as much money held offshore as there is today. This hidden wealth accounts for at least $7.6 trillion, equivalent to 8% of the global financial assets of households. Fighting the notion that any attempts to vanquish tax havens are futile, since some countries will always offer more advantageous tax rates than others, as well the counter-argument that since the financial crisis tax havens have disappeared, Zucman shows how both sides are actually very wrong. In The Hidden Wealth of Nations he offers an ambitious agenda for reform, focused on ways in which countries can change the incentives of tax havens. Only by first understanding the enormity of the secret wealth can we begin to estimate the kind of actions that would force tax havens to give up their practices. Zucman’s work has quickly become the gold standard for quantifying the amount of the world’s assets held in havens. In this concise book, he lays out in approachable language how the international banking system works and the dangerous extent to which the large-scale evasion of taxes is undermining the global market as a whole. If we are to find a way to solve the problem of increasing inequality, The Hidden Wealth of Nations is essential reading.
Author: Louis Kaplow
Publisher: Princeton University Press
ISBN: 069114821X
Category : Business & Economics
Languages : en
Pages : 494
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Book Description
The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first to be systematically developed in several decades. An original treatment of the subject rather than a textbook synthesis, the book contains new analysis that generates novel results, including some that overturn long-standing conventional wisdom. This fresh approach should change thinking, research, and teaching for decades to come. Building on the work of James Mirrlees, Anthony Atkinson and Joseph Stiglitz, and subsequent researchers, and in the spirit of classics by A. C. Pigou, William Vickrey, and Richard Musgrave, this book steps back from particular lines of inquiry to consider the field as a whole, including the relationships among different fiscal instruments. Louis Kaplow puts forward a framework that makes it possible to rigorously examine both distributive and distortionary effects of particular policies despite their complex interactions with others. To do so, various reforms--ranging from commodity or estate and gift taxation to regulation and public goods provision--are combined with a distributively offsetting adjustment to the income tax. The resulting distribution-neutral reform package holds much constant while leaving in play the distinctive effects of the policy instrument under consideration. By applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross-fertilization and yields solutions to previously intractable problems.
Author: Emilio Albi
Publisher: Edward Elgar Publishing
ISBN: 0857933892
Category : Business & Economics
Languages : en
Pages : 481
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Book Description
"Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public finance thought. The chapters in this volume offer a critical review of those changes from the perspectives of tax theory, policy and tax administration practice, and the political economy of taxation. The authors also consider what sort of reforms are worth undertaking in tax policy design, tax administration and enforcement, and the assignment of sub-national taxes. The authors in this volume are among the top scholars in the study of public finance. The development of tax systems in OECD countries is examined, as are various methods of taxation (direct versus indirect, corporate income tax, value added tax and others) employed throughout the world. The politics of public finance and the institutions used to administer it are also analyzed.Reflecting on the influence of the research itself, Richard Bird closes the book with a chapter exploring whether or not economic literature has focused on the issues and problems that really matter to policymakers and whether it has influenced the development of tax systems."--Publisher's website.
Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 1498344895
Category : Business & Economics
Languages : en
Pages : 81
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Book Description
This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers
Author: Joel Slemrod
Publisher: MIT Press
ISBN: 0262319012
Category : Business & Economics
Languages : en
Pages : 235
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Book Description
An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes tax evasion seriously; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates administrative and compliance costs; recognizes a range of behavioral responses to tax rates; considers nonstandard instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more socially desirable way to raise revenue than an increase in statutory tax rates. Policy makers, Slemrod and Gillitzer argue, would be well advised to recognize the interrelationship of tax rates, bases, enforcement, and administration, and acknowledge that tax policy is really tax-systems policy.
Author: Leon A. Petrosyan
Publisher: Springer Nature
ISBN: 3030519414
Category : Mathematics
Languages : en
Pages : 294
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Book Description
This book includes papers presented at the ISDG12-GTM2019 International Meeting on Game Theory, as a joint meeting of the 12th International ISDG Workshop and the 13th "International Conference on Game Theory and Management”, held in St. Petersburg in July 2019. The topics cover a wide range of game-theoretic models and include both theory and applications, including applications to management.
