Tax Tales from the Second Millennium

Tax Tales from the Second Millennium PDF Author: Ferdinand H. M. Grapperhaus
Publisher: IBFD
ISBN: 9087220545
Category : Taxation
Languages : en
Pages : 255

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Book Description
An entertaining look at how tax events have had a decisive impact on the course of history.

Tax Tales from the Second Millennium

Tax Tales from the Second Millennium PDF Author: Ferdinand H. M. Grapperhaus
Publisher: IBFD
ISBN: 9087220545
Category : Taxation
Languages : en
Pages : 255

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Book Description
An entertaining look at how tax events have had a decisive impact on the course of history.

Fiscal Regimes and the Political Economy of Premodern States

Fiscal Regimes and the Political Economy of Premodern States PDF Author: Andrew Monson
Publisher: Cambridge University Press
ISBN: 1316300153
Category : History
Languages : en
Pages : 603

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Book Description
Inspired by the new fiscal history, this book represents the first global survey of taxation in the premodern world. What emerges is a rich variety of institutions, including experiments with sophisticated instruments such as sovereign debt and fiduciary money, challenging the notion of a typical premodern stage of fiscal development. The studies also reveal patterns and correlations across widely dispersed societies that shed light on the basic factors driving the intensification, abatement, and innovation of fiscal regimes. Twenty scholars have contributed perspectives from a wide range of fields besides history, including anthropology, economics, political science and sociology. The volume's coverage extends beyond Europe, the Mediterranean, and the Near East to East Asia and the Americas, thereby transcending the Eurocentric approach of most scholarship on fiscal history.

The X Tax in the World Economy

The X Tax in the World Economy PDF Author: David F. Bradford
Publisher: A E I Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 68

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Book Description
This study explores how the tax design called the X tax could alleviate the complexities and avoidance opportunities plaguing the existing U.S. system for taxing international business income.

Taxation

Taxation PDF Author: Margaret Anne Lamb
Publisher: Oxford University Press, USA
ISBN: 0199242933
Category : Business & Economics
Languages : en
Pages : 329

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Book Description
It comments upon how disciplinary-based approaches to tax research have developed in Law, Economics, Accounting, Political Science, and Social Policy. Its authors then go on to introduce an interdisciplinary research approach to taxation research.".

Non-Fiscal Tax Policies and State Sovereignty

Non-Fiscal Tax Policies and State Sovereignty PDF Author: Giulio Allevato
Publisher: Edward Elgar Publishing
ISBN: 1035321564
Category : Law
Languages : en
Pages : 229

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Book Description
In this interdisciplinary book, Giulio Allevato explores how the non-fiscal function of the taxing power has contributed to the establishment, consolidation, and maintenance of an effective power to govern in modern nation states. Innovative in its historical approach, this book illustrates how the link between non-budgetary tax policies and state sovereignty continues to play out in the current global landscape.

Studies in the History of Tax Law, Volume 11

Studies in the History of Tax Law, Volume 11 PDF Author: Peter Harris
Publisher: Bloomsbury Publishing
ISBN: 1509963286
Category : Law
Languages : en
Pages : 529

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Book Description
This book is a continuation of the prestigious series which is drawn from the papers of the biennial Cambridge Tax Law History Conference. The authors are a mix of academics and senior tax professionals from the judiciary and practice with representatives from 9 countries. The series continues to investigate current tax policy debates in an historical context. The papers fall within 3 basic categories: 1. UK and Irish tax, looking at a variety of topics such as tax administration, cases and judges (Whitney, Singer, Viscount Radcliffe), the taxation of royal forests, the taxation of spirits, and income tax transition in the Irish Free State; 2. International taxation, with chapters on the role of international organisations (OECD, League of Nations) and on South Africa's early attempts to address double taxation (tax treaties); and 3. Non-UK tax systems, including chapters on the legacy of colonial influence (Dutch East Indies), early developments in China, New Zealand, and the USA, an influential Canadian report (Carter Commission), development of the GAAR in Scandanavia, and the receipt of Roman tax law in Europe.

Environmental Border Tax Adjustments and International Trade Law

Environmental Border Tax Adjustments and International Trade Law PDF Author: Alice Pirlot
Publisher: Edward Elgar Publishing
ISBN: 1786435519
Category : Law
Languages : en
Pages : 351

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Book Description
This timely book brings clarity to the debate on the new legal phenomenon of environmental border tax adjustments. It will help form a better understanding of the role and limits these taxes have on environmental policies in combating global environmental challenges, such as climate change.

Taxation History, Theory, Law and Administration

Taxation History, Theory, Law and Administration PDF Author: Parthasarathi Shome
Publisher: Springer Nature
ISBN: 3030682145
Category : Business & Economics
Languages : en
Pages : 507

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Book Description
Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common errors. It addresses distortions in consumer choices and production decisions caused by tax and redressals. The main principles of taxation—efficiency, equity, stabilization, revenue productivity, administrative feasibility, international neutrality—are presented and discussed. The efficiency principle requires the minimisation of distortions in the market caused by tax. Equity in taxation is another principle that is maintained through progressivity in the tax structure. Similarly, other principles have their own ramifications that are also addressed. A country’s constitutional specification of tax assignment to different levels of government—central, state, municipal—are elaborated. The UK is more centralised than the US and India. India has amended its constitution to introduce a goods and services tax (GST) covering both central and state governments. Drafting of tax law is crucial for clarity and this aspect is addressed. Furthermore, the author illustrates different types of taxes such as individual income tax, corporate income tax, wealth tax, retail sales/value added/goods and services tax, selective excises, property tax, minimum taxes such as the minimum alternate tax (MAT), cash-flow tax, financial transactions tax, fringe benefits tax, customs duties and export taxes, environment tax and global carbon tax, and user charges. An emerging concern regarding the inadequacy of international taxation of multinational corporations is covered in some detail. Structural aspects of tax administration are given particular attention.

Four Thousand Years Ago

Four Thousand Years Ago PDF Author: Geoffrey Bibby
Publisher:
ISBN:
Category : Civilization, Ancient
Languages : en
Pages : 398

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Book Description


Human Rights and Taxation in Europe and the World

Human Rights and Taxation in Europe and the World PDF Author: Georg Kofler
Publisher: IBFD
ISBN: 9087221118
Category : Human rights
Languages : en
Pages : 581

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Book Description
Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."