Provincial Taxation and the Ur III State PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Provincial Taxation and the Ur III State PDF full book. Access full book title Provincial Taxation and the Ur III State by Tonia M. Sharlach. Download full books in PDF and EPUB format.
Author: Tonia M. Sharlach
Publisher: BRILL
ISBN: 9789004135819
Category : History
Languages : en
Pages : 400
Get Book Here
Book Description
This volume investigates the relationship between the central government and the provinces during the Ur III period (2112-2004 B.C.). Specifically, the book focuses on one system of taxation known as bala," or "rotation," so called as provinces' payments rotated month by month throughout the year. This work is the first to take an interarchival approach, discussing Sumerian tablets from Umma, Lagash and Puzri -Dagan, and is the first major synthesis of what has long been recognized as a fundamental institution. The book contains six chapters and detailed appendices (including charts, the edition of approximately 150 previously unpublished tablets and bibliographical material)."
Author: Tonia M. Sharlach
Publisher: BRILL
ISBN: 9789004135819
Category : History
Languages : en
Pages : 400
Get Book Here
Book Description
This volume investigates the relationship between the central government and the provinces during the Ur III period (2112-2004 B.C.). Specifically, the book focuses on one system of taxation known as bala," or "rotation," so called as provinces' payments rotated month by month throughout the year. This work is the first to take an interarchival approach, discussing Sumerian tablets from Umma, Lagash and Puzri -Dagan, and is the first major synthesis of what has long been recognized as a fundamental institution. The book contains six chapters and detailed appendices (including charts, the edition of approximately 150 previously unpublished tablets and bibliographical material)."
Author: Ajit Kumar Singh
Publisher: Kluwer Law International B.V.
ISBN: 9403533641
Category : Law
Languages : en
Pages : 234
Get Book Here
Book Description
In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led to a multitude of tax disputes based on the concept of ‘nexus’. This important and timely book is the most authoritative to date to discuss one of the major tax topics of our time – the question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among jurisdictions. Demonstrating in prodigious depth that it is the economic nexus of the tax entity or activity with the state, and not the physical nexus, which meets the jurisdictional requirement, the author – a leading authority on this area who is a Senior Commissioner of Income Tax and a Member of the Dispute Resolution Panel of the Government of India – addresses such dimensions of the subject as the following: whether a strict territorial nexus as a normative principle is ingrained in source rule jurisprudence; detailed scrutiny of such classical doctrines as benefit theory, neutrality theory, and internation equity; comparative critique of the Organisation for Economic Co-operation and Development (OECD) and United Nation (UN) model tax treaties; whether international law and customary principles mandate a strict territorial link with the source state for the assumption of tax jurisdiction; whether the economic nexus-based tax jurisdiction and absence of a physical presence breach the constitutional doctrine of extraterritoriality or due process; and whether retrospective tax legislation breaches the principle of constitutional fairness. The book offers a politically informed analysis of the nexus principle and balances the dynamics of physical presence and economic nexus standards, based on an in-depth survey of the historical evolution of judicial pronouncements and international practices in this regard. Dr Singh’s book exposes an urgently needed missing link in the international source rule literature and takes a giant step towards solving the thorny question of appropriate tax apportionment. It sheds brilliant light on the policies states may adopt when signing new tax treaties, so that unintended results may be foreseen and avoided. Tax practitioners, taxation authorities, and academic researchers in the field of international tax law and policy will greatly appreciate the book’s forthright enhancement of the ability to defend challenges based on the nexus doctrine.
Author: Gustavo Flores-Macias
Publisher: Cambridge University Press
ISBN: 1108474578
Category : Business & Economics
Languages : en
Pages : 285
Get Book Here
Book Description
Offers a comprehensive, region-wide analysis of the politics of taxation in Latin America to make reforms politically palatable and sustainable.
Author: United States. Department of Justice. Tax Division
Publisher:
ISBN:
Category : Annotations and citations (Law)
Languages : en
Pages :
Get Book Here
Book Description
Author: Edwin Robert Anderson Seligman
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 746
Get Book Here
Book Description
Author: James O'Connor
Publisher: Routledge
ISBN: 1351482769
Category : Political Science
Languages : en
Pages : 458
Get Book Here
Book Description
Fiscal Crisis of the State refers to the tendency of government expenditures to outpace revenues in the U.S. in the late 1960s and early 1970s, but its relevance to other countries of the period and also in today's global economy is evident. When government expenditure constitutes a larger and larger share of total economy theorists who ignore the impact of the state budget do so at their own (and capitalism's) peril. This volume examines how changes in tax rates and tax structure used to regulate private economic activity. O'Connor theorizes that particular expenditures and programs and the budget as a whole can be understood only in terms of power relationships within the private economy. O'Connor's analysis includes an anatomy of American state capitalism, political power and budgetary control in the United States, social capital expenditures, social expenses of production, financing the budget, and the scope and limits of reform. He shows that the simultaneous growth of monopoly power and the state itself generate an increasingly severe social crisis. State monopolies indirectly determine the state budget by generating needs that the state must satisfy. The state administration organizes production as a result of a series of political decisions. Over time, there is a tendency for what O'Connor calls the social expenses of production to rise, and the state is increasingly compelled to socialize these expenses. The state has three ways to finance increased budgetary outlays: create state enterprises that produce social expenditures; issue debt and borrowing against further tax revenues; raise tax rates and introduce new taxes. None of these mechanisms are satisfactory. Neither the development of state enterprise nor the growth of state debt liberates the state from fiscal concerns. Similarly, tax finance is a form of economic exploitation and thus a problem for class analysis. O'Connor contends that the fiscal crisis of the capitalist state is the inev
Author: American Bar Association. House of Delegates
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216
Get Book Here
Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Author: Isaac William Martin
Publisher: Cambridge University Press
ISBN: 0521494273
Category : Business & Economics
Languages : en
Pages : 329
Get Book Here
Book Description
This volume presents sixteen essays by comparative historical scholars who offer a survey of the new fiscal sociology.
Author: Craig Elliffe
Publisher: Cambridge University Press
ISBN: 1108617913
Category : Law
Languages : en
Pages : 355
Get Book Here
Book Description
The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with their immense growth and the OECD has proposed a new international tax compromise that will allocate taxing rights to market jurisdictions and remove the need to have a physical presence in the taxing jurisdictions in order to sustain taxability. In this work, Craig Elliffe explains the problems with the existing international tax system and its inability to respond to challenges posed by digitalised companies. In addition to looking at how the new international tax rules will work, Elliffe assesses their likely effectiveness and highlights features that are likely to endure in the next waves of international tax reform.
Author: Donald Morris
Publisher: State University of New York Press
ISBN: 1438479492
Category : Political Science
Languages : en
Pages : 338
Get Book Here
Book Description
Taxation in Utopia explores utopian political philosophy from the neglected perspective of taxation. At its core, taxation is an ethical question. It requires people to sacrifice for the benefit of others, whether or not they also benefit themselves. Donald Morris refers to this broader, nonmonetary context as constructive taxation, which includes restrictions on privacy and access to information, constraints on marriage and child-rearing, and conventions restricting the proprietorship of land. Morris examines this in the context of various utopian writings, such as More's Utopia, as well as literary treatments of these issues, such as Bellamy's Looking Backward. This interdisciplinary exploration of utopian taxation provides a novel approach to examining relations between a state's view of the general welfare and the sacrifices this view requires of its citizens.
