Taxation

Taxation PDF Author: Terrance B. Caldewell
Publisher: Nova Publishers
ISBN: 9781604560992
Category : Business & Economics
Languages : en
Pages : 214

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Book Description
Taxes fund the services provided by governments. The goal of tax policy is to design a tax system that produces the desired amount of revenue and balances the minimisation of compliance and efficiency costs with other objectives, such as equity, transparency, and administrability. This new book brings to light new issues and challenges in this field.

Taxation

Taxation PDF Author: Terrance B. Caldewell
Publisher: Nova Publishers
ISBN: 9781604560992
Category : Business & Economics
Languages : en
Pages : 214

Get Book Here

Book Description
Taxes fund the services provided by governments. The goal of tax policy is to design a tax system that produces the desired amount of revenue and balances the minimisation of compliance and efficiency costs with other objectives, such as equity, transparency, and administrability. This new book brings to light new issues and challenges in this field.

EU Tax Law and Policy in the 21st Century

EU Tax Law and Policy in the 21st Century PDF Author: Werner Haslehner
Publisher: Kluwer Law International B.V.
ISBN: 9041188169
Category : Law
Languages : en
Pages : 440

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Book Description
Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.

Tax System Modernization

Tax System Modernization PDF Author: United States Accounting Office (GAO)
Publisher: Createspace Independent Publishing Platform
ISBN: 9781720525165
Category :
Languages : en
Pages : 36

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Book Description
Tax System Modernization: IRS' Challenge for the 21st Century

Tax Reform in the 21st Century

Tax Reform in the 21st Century PDF Author: John G. Head
Publisher: Kluwer Law International B.V.
ISBN: 9041128298
Category : Law
Languages : en
Pages : 578

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Book Description
No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that's fair and equitable to taxpayers while simultaneously promoting economic growth and providing the state with the funds it needs to adequately address the needs of its citizens? This insightful work, featuring contributions from a stellar array of international tax experts and economists, addresses the crucial, relevant issues which developed countries will confront in the early decades of the 21st century: The pursuit of tax reform. Personal tax base: income or consumption? Tax rate scale: equity and efficiency aspects. Business tax reform: structural and design issues. Interjurisdictional issues. Controlling tax avoidance.

Tax By Design

Tax By Design PDF Author: Stuart Adam
Publisher: Oxford University Press
ISBN: 0199553742
Category : Business & Economics
Languages : en
Pages : 552

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Book Description
Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.

A Tax System for the 21st Century

A Tax System for the 21st Century PDF Author:
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 242

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Book Description


Comparative Taxation

Comparative Taxation PDF Author: Chris Evans
Publisher:
ISBN: 9781906201371
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
This book compares and contrasts tax systems in developed and developing countries. It addresses; the taxation of incomes, wealth and consumption at the local, national, supranational and international levels; environmental taxes; modern trends in tax admin; and tax reform.

Restructuring the U.S. Tax System for the 21st Century

Restructuring the U.S. Tax System for the 21st Century PDF Author: United States. Office of Tax Policy
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 21

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Book Description


The Seven Fat Years

The Seven Fat Years PDF Author: Robert L. Bartley
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 376

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Book Description
Bartley's examination of the economic boom of the 1980s, the so-called "seven fat years", challenges critics who have systematically attributed the growth to a simple product of greed and excess. He investigates the characteristics of the boom which, contrary to popular predictions, could produce a sustained global boom.

Coordination and Cooperation

Coordination and Cooperation PDF Author: Brigitte Alepin
Publisher: Kluwer Law International B.V.
ISBN: 9403537604
Category : Law
Languages : en
Pages : 301

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Book Description
Series on International Taxation #81 The tax landscape today looks dramatically different from how it appeared even a generation ago. Ongoing sweeping changes in information technologies, massive economic downturns, unforeseen catastrophes such as the global pandemic that hit the world in 2020, and ever more sophisticated methods of tax evasion and avoidance are only some of the factors that have perplexed and even confounded tax authorities. This important book provides a comprehensive overview of the global tax challenges confronting tax policy today, with insightful contributions by both well-known tax experts and fresh new voices in the field. The authors address such critical issues as the following: international tax reform initiatives; effects of climate change; tax justice in times of crisis; international tax cooperation; taxing multinationals; role of tax havens; participation and collaboration of developing countries; the growing presence of artificial intelligence and robots; prospects for a green economic recovery; and tax ethics and social inclusiveness. The contributions originated with the groundbreaking tax summit TaxCOOP2020, held online at the peak of the Covid-19 pandemic in October 2020. At a time when tax policy seems poised at the dawn of a fundamental transformation, this inestimable volume will be welcomed by tax practitioners and academics, concerned government officials, businesspeople, international organizations, and non-governmental organizations (NGOs), all of whom will here have access to a variety of points of view and innovative approaches to the future direction of taxation.