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Author: Louis Eisenstein
Publisher: Harvard University Press
ISBN: 0674046110
Category : Business & Economics
Languages : en
Pages : 241
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Book Description
Originally published in 1961, The Ideologies of Taxation is a classic of taxationÑa long-unavailable volume that remains uniquely applicable today. Louis Eisenstein starts from the idea that the tax system in a democracy is shaped by competing factions, each seeking to minimize its burden. Because few people are convinced by appeals to self-interest, factions must give reasons, which are skillfully elaborated into systems of belief or ideologies. EisensteinÕs aim is to examine (and debunk) three major ideologies used to justify various reforms of the tax system. The ideology of ability holds that taxes should be apportioned based on ability to pay and that this is properly measured by income or wealth. The ideology of deterrents is concerned with high taxes on private enterpriseÑlow and flat taxes are desired lest the wealthy reduce their work efforts and savings. The ideology of equity is focused on equal treatment of similarly situated individuals. Eisenstein shows, with sharp wit and an instinct for the jugular, how each of these ideologies is plagued with contradictions, incompleteness, and, in some cases, self-serving claims.
Author: Louis Eisenstein
Publisher: Harvard University Press
ISBN: 0674046110
Category : Business & Economics
Languages : en
Pages : 241
Get Book Here
Book Description
Originally published in 1961, The Ideologies of Taxation is a classic of taxationÑa long-unavailable volume that remains uniquely applicable today. Louis Eisenstein starts from the idea that the tax system in a democracy is shaped by competing factions, each seeking to minimize its burden. Because few people are convinced by appeals to self-interest, factions must give reasons, which are skillfully elaborated into systems of belief or ideologies. EisensteinÕs aim is to examine (and debunk) three major ideologies used to justify various reforms of the tax system. The ideology of ability holds that taxes should be apportioned based on ability to pay and that this is properly measured by income or wealth. The ideology of deterrents is concerned with high taxes on private enterpriseÑlow and flat taxes are desired lest the wealthy reduce their work efforts and savings. The ideology of equity is focused on equal treatment of similarly situated individuals. Eisenstein shows, with sharp wit and an instinct for the jugular, how each of these ideologies is plagued with contradictions, incompleteness, and, in some cases, self-serving claims.
Author: Shirley Tillotson
Publisher: UBC Press
ISBN: 077483675X
Category : History
Languages : en
Pages : 446
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Book Description
Can a book about tax history be a page-turner? You wouldn’t think so. But Give and Take is full of surprises. A Canadian millionaire who embraced the new federal income tax in 1917. A socialist hero, J.S. Woodsworth, who deplored the burden of big government. Most surprising of all, Give and Take reveals that taxes deliver something more than armies and schools. They build democracy. Tillotson launches her story with the 1917 war income tax, takes us through the tumultuous tax fights of the interwar years, proceeds to the remaking of income taxation in the 1940s and onwards, and finishes by offering a fresh angle on the fierce conflicts surrounding tax reform in the 1960s. Taxes show us the power of the state, and Canadians often resisted that power, disproving the myth that we have always been good loyalists. But Give and Take is neither a simple tale of tax rebels nor a tirade against the taxman. Tillotson argues that Canadians also made real contributions to democracy when they taxed wisely and paid willingly.
Author: Martin Norr
Publisher: Springer Science & Business Media
ISBN: 9401745021
Category : Business & Economics
Languages : en
Pages : 222
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Book Description
This monograph is principally the work of the late Martin Norr. He completed a draft of the entire monograph but had not yet revised it when he died in late 1972. At that time, the integration of corporate and shareholder taxation was just beginning to become of widespread interest in the United States. With the increasing interest thereafter, the International Tax Program began to revise his manuscript, making as few changes as possible in the original draft. We had the benefit of criticism and analysis from Professor Richard M. Bird of the University of Toronto, now Director of the Institute of Policy Analysis there. In addition, Mr. Mitsuo Sato of the Ministry of Finance in Japan gave freely of his time in carefully suggesting changes throughout the manuscript. The present version of Chapter 3 owes a great deal to his additions and suggestions. Thanks are also due to Professor Hugh J. Ault of Boston College Law School for the Appendix, containing his description of the German integration system that became effective in 1977, which was first published in Law & Policy in International Business. Mr. Norr's interest in the subject of corporate and shareholder taxation developed while he was writing the International Tax Program's World Tax Series volume Taxation in France, published in 1966. The integration of French taxes on corporations and shareholders took place just after that volume was finished, but had been under discussion in France for some time before then.
Author: Great Britain Commissions For The Care And Control Of The Feeble Minded
Publisher:
ISBN:
Category :
Languages : en
Pages : 564
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Book Description
Author: Scott Prasser
Publisher:
ISBN: 9780409322545
Category : Governmental investigations
Languages : en
Pages : 0
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Book Description
While there have been many different studies on public inquiries, Royal Commissions and Public Inquiries in Australia provides the most comprehensive and up-to-date overview of public inquiries in Australia. It is based on rigorous and in-depth analysis spanning several decades, and has required patient and painstaking work in defining and identifying different federal public inquiries and monitoring their performance over the last 100 years. ROYAL COMMISSIONS AND PUBLIC INQUIRIES IN AUSTRALIA will be of interest to all who seek to better understand the particular role of public inquiries and what their continued appointment tells us about trends in Australian government generally.' From the Foreword by Professor John Wanna, The Sir John Bunting Professor of Public Administration, Australian National University. ROYAL COMMISSIONS AND PUBLIC INQUIRIES IN AUSTRALIA provides the first comprehensive overview of the extent, use and impact of Commonwealth public inquiries appointed since 1901. Specifically, this new book:* defines 'public inquiries,' and delineates them from other advisory bodies;* details trends in public inquiry numbers since Federation and compares these to overseas jurisdictions;* classifies the different types and forms of public inquiries;* explains public inquiry procedures, powers and associated legislation;* analyses why public inquiries are appointed and their roles in the political system;* assesses their impact on public policy; and,* explores the continuing and future roles of public inquiries. Covering public inquiries appointed by the Commonwealth government since Federation, particular attention is given to those public inquiries appointed during the last thirty years, when inquiry numbers increased markedly. References to numerous inquiries throughout the book are supplemented by detailed case studies of key public inquiries, including royal commissions and appointed by different governments. This authoritative book has been written by an expert in the field. Lecturer Dr Scott Prasser has worked in federal and state governments in senior policy and research advisory positions. ROYAL COMMISSIONS AND PUBLIC INQUIRIES IN AUSTRALIA will be a valuable reference for those interested in a widely used, but often neglected, advisory instrument of modern government that continues to influence many areas of public policy.
Author: Peter Sloman
Publisher:
ISBN: 0198813260
Category : Business & Economics
Languages : en
Pages : 317
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Book Description
This book provides the first detailed history of guaranteed income schemes in modern Britain. It examines past and present British social policy debate to argue that the case for recasting the UK's transfer state to incorporate a Universal Basic Income is increasingly powerful.
Author: Nicholas Kaldor
Publisher: Routledge
ISBN: 1317833473
Category : Business & Economics
Languages : en
Pages : 196
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Book Description
'This is one of those rare technical books which has an importance outside its own field' The Daily Telegraph. 'One of the most stimulating post-war books on public finance' The Guardian. Part 1 examines the issue of Expenditure Tax in principle and includes chapters on the following: * Income, Expenditure and Taxable Capacity * The Concept of Income in Economic Theory * Taxation and Savings * Taxation and risk-bearing * Taxation and the Incentive to Work * Company Taxation * Taxation and Economic Progress Part 2 examines the issue of Expenditure Tax in practice, asking whether personal expenditure tax is practicable and putting forward a proposal for Surtax Reform.
Author: Peter Harris
Publisher: Bloomsbury Publishing
ISBN: 1509902090
Category : Law
Languages : en
Pages : 782
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Book Description
These are the papers from the 2014 Cambridge Tax Law History Conference revised and reviewed for publication. The papers fall within six basic themes. Two papers focus on colonialism and empire dealing with early taxation in colonial New Zealand and New South Wales. Two papers deal with fiscal federalism; one on Australia in the first half of the twentieth century and the other with goods and services taxation in China. Another two papers are international in character; one considers development of the first Australia-United States tax treaty and the other development of the first League of Nations model tax treaties. Four papers focus on UK income tax; one on source, another on retention at source, a third on the use of finance bills and the fourth on establishment of the Board of Referees. Three papers deal with tax and status; one with the tax profession, another with the medical profession and a third with aristocrats. The final three papers deal with tax theorists, one with David Hume, another focused on capital transfer tax scholarship and a final paper on the tax state in the global era.
Author: Michael Littlewood
Publisher: Edward Elgar Publishing
ISBN: 1784716022
Category : Law
Languages : en
Pages : 449
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Book Description
Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.
Author: Steven A. Bank
Publisher: Cambridge University Press
ISBN: 113950259X
Category : Law
Languages : en
Pages : 265
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Book Description
The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax paid at the corporate level imputed to shareholders through a full or partial credit against dividends received. Under the American approach, by contrast, corporate and shareholder income taxes have remained separate under what is called a 'classical' system in which shareholders receive little or no relief from a second layer of taxes on dividends. Steven A. Bank explores the evolution of the corporate income tax systems in each country during the nineteenth and twentieth centuries to understand the common legal, economic, political and cultural forces that produced such divergent approaches and explains why convergence may be likely in the future as each country grapples with corporate taxation in an era of globalization.
