Fundamentals of Taxation emphasizes a hands-on approach to tax education. It's a Taxation textbook designed to expose beginning tax students to tax law, but to also teach the practical intricacies involved in the preparation of tax forms and tax returns. To train tomorrow's tax preparers to handle the complex U.S. tax law, the Fundamentals of Taxation author team has devised four primary teaching advantages: 1. Organized to closely follow the IRS tax forms. Actual tax forms are incorporated throughout the text, giving studentsthe opportunity to understand the principles behind tax law while they learn how to work with clients to obtain the information they will need to complete tax forms. 2. Proper reporting of tax issues are illustrated. The authors present a tax issue, discuss the legal requirements, illustrate the proper tax form placement, and show the completed form in the text, mixing practical and legal implications of tax preparation. 3. Integration of an individual income tax software package (TaxACT). 4. The authors supplement the text with citations of relevant tax authorities, such as the Internal Revenue Code, Treasury Regulations, Revenue Rulings, Revenue Procedures, and court cases.

No study of Black people in America can be complete without considering how openly discriminatory tax laws helped establish a racial caste system in the United States, how they were designed to exclude blacks from lucrative markets and the voting franchise, and how tax laws extracted and redistributed vast sums of black wealth. Not only was slavery nearly a 100% tax on black labor, so too was Jim Crow apartheid and tax laws specified the peculiar institution as "negro slavery." The first instances of affirmative action in the United States were tax laws designed to attract white men to the South. The nineteenth-century Federal Tariff indirectly redistributed perhaps a majority of the profits from slavery from the South to the North and is the principle reason the Confederate states seceded. The only constitutional amendment obtained by the Civil Rights Movement is the Twenty-Sixth Amendment abolishing poll taxes in federal elections. Blending traditional legal theory, neoclassical economics, and a pan-African view of history, these six interrelated essays on race and taxes demonstrate that, even in today's supposedly post-racial society, there is no area of human activity where racial dynamics are absent.

This book, first published in 1988, argues that a close inspection of the development of Hanafite law in the Mamluk and Ottoman periods reveals changes in legal doctrine which were not restricted to civil transactions but also concerned the public law. It focuses in particular on the interrelated areas of property, rent and taxation of arable lands, arguing that changes in the relationship between tax and rent led to a redefinition of the concept of landed property, a concept at the very heart of the Islamic legal system. This title will be of particular interest to students of Islamic history.

UK Taxation for Students can be used either on its own or in conjunction with other texts. It is, however, completely self-contained. This book is written in a user-friendly manner. It intersperses numerous examples throughout the text designed to illustrate particular points, and it assumes absolutely no prior knowledge about UK taxation. It covers the five main UK taxes, namely: income tax (paid by individuals); capital gains tax (paid by individuals); corporation tax (paid by companies); value added tax (levied on consumers by businesses); and inheritance tax (normally payable on the death of an individual). National Insurance Contributions are also included. Although this book is primarily aimed at students studying at undergraduate level, these are the taxes which typically form the core of the syllabuses for most of the UK's professional examinations in taxation.

No study of Black people in America can be complete without considering how openly discriminatory tax laws helped establish a racial caste system in the United States, how they were designed to exclude blacks from lucrative markets and the voting franchise, and how tax laws extracted and redistributed vast sums of black wealth. Not only was slavery nearly a 100% tax on black labor, so too was Jim Crow apartheid and tax laws specified the peculiar institution as "negro slavery." The first instances of affirmative action in the United States were tax laws designed to attract white men to the South. The nineteenth-century Federal Tariff indirectly redistributed perhaps a majority of the profits from slavery from the South to the North and is the principle reason the Confederate states seceded. The only constitutional amendment obtained by the Civil Rights Movement is the Twenty-Sixth Amendment abolishing poll taxes in federal elections. Blending traditional legal theory, neoclassical economics, and a pan-African view of history, these six interrelated essays on race and taxes demonstrate that, even in today's supposedly post-racial society, there is no area of human activity where racial dynamics are absent.

This volume presents a new approach to today's tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central tension in academic tax literature - which is filtering into everyday discussions of tax law - exists between 'mainstream' and 'critical' tax theorists. This tension results from a clash of perspectives: Is taxation primarily a matter of social science or of social justice? Should tax policy debates be grounded in economics or in critical race, feminist, queer, and other outsider perspectives? To capture and interrogate what often seems like a chasm between the different sides of tax debates, this collection comprises a series of pairs of essays. Each pair approaches a single area of controversy from two different perspectives - with one essay usually taking a 'mainstream' perspective and the other a 'critical' perspective. In writing their contributions, the authors read and incorporated reactions to each other's essays and paid specific attention to the influence of perspective on both the area of controversy and their contribution to the debate. With contributions from leading mainstream and critical tax scholars, this volume takes the first step toward bridging the gap between these differing perspectives on tax law and policy.

These are the papers from the 8th Cambridge Tax Law History Conference held in July 2016. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes: Two papers focus on tax theory; one on John Locke and another on the impact of English tax literature in the Netherlands in the nineteenth century. Five deal with the history of UK specific interpretational issues in varying contexts - an ancient exemption, insurance companies, special contribution, the profits tax GAAR and capital gains tax. Two more papers consider aspects of HMRC operations. Another three focus on facets of international taxation, including treaties between the UK and European countries, treaties between the UK and developing countries and the UN model tax treaties of 1928. The book also incorporates a range of interesting topics from other countries, including the introduction of income tax in Ireland and in Chile, post-war income taxation in Australia, early interpretation of 'income' in New Zealand and a discussion of some early indirect taxes in India and China.

Scholarly research on taxation is increasingly preoccupied with its global implications. This volume collects the most important and influential recent research on international aspects of taxation. The book offers empirical estimates of the effects of taxation on foreign direct investment, international borrowing, and other forms of tax avoidance. It further focuses on classic studies of tax competition and the latest research on the characteristics of desirable tax policies in open economies. This authoritative collection of articles offers a comprehensive survey of international tax issues, one that is accessible to newcomers to the field but is also of considerable value to seasoned tax professionals.

This book on the history of tax law presents the papers delivered at the third Tax Law History Conference in 2006, organized by the Centre for Tax Law in the Law Faculty at Cambridge University. The papers deal with a range of topics, and though the breadth of topics is broad, it is not devoid of pattern. The majority of the papers deal with themes connected with continental Europe, law and empire, international law, and the problems of progression and the tax system. As a whole, the papers by leading tax scholars from all over the world once again illustrate a wide variety and depth of learning on tax history, and highlight the important issues waiting to be investigated in this rapidly growing field of scholarship.

This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of "European tax law".

Historic preservation is an issue of growing importance and public commitment. Federal and state mechanisms have been established to identify and support historic buildings/sites, while local governments have been active in supporting and protecting historic resources. Communities across the country have established designation programs whereby individual buildings or districts of historical-architectural significance are accorded landmark status.

Designation activity has been accompanied by growing interest in other local incentives/disincentives to the support of historic buildings. In this regard, the property tax is viewed as either a possible powerful drawback to or a catalyst of preservation. This study examines the relationship between historic preservation and the property tax, focusing on the question of how designated buildings should be assessed for real taxation purposes.

Listokin focuses on New York City in considering the effects of historic status on property value and in evaluating assessment practices. But this book's findings are transferrable to other communities because the base conditions are similar. Many other cities have designation programs modeled on New York City's. In addition, New York's property-tax system and administrative processes resemble those found in communities across the nation. To enhance the transferability of this study's findings, Listokin refers to the national experience and literature, typically on a side-by-side basis with the New York City counterpart.

This work contains the full text of the papers presented at the fourth Tax Law History Conference in July 2008. The Conference was organised by the Cambridge Law Faculty's Centre for Tax Law. The matters discussed are broad and include the extent to which charges levied by the Court of Wards were seen as taxes, the seventeenth century poll tax, traders, the excise and the in early nineteenth century England and the right of the Crown's right to elect between different heads of charge to income tax. There are also chapters on taxation in the reign of King John and Stamp Duties in the 18th Century. International tax matters include a history of company residence and a paper on the first UK-Australia Double Tax Agreement. Papers concentrating on other countries include papers on the history of income tax in Malta (1641-1949), the history of land tax in Australia, the history of the legal definition of charity and its application to tax law and a paper on the psychology of taxation as shown by the 1936 US Election.

An essential resource for lawyers, accountants, consultants, board members, and leaders involved with charitable organizations In The Tax Law of Charitable Giving: 2022 Cumulative Supplement, 6th Edition, renowned legal professional Bruce R. Hopkins delivers an indispensable and timely update to the rapidly evolving law governing charitable giving in the United States. Filled with relevant and impactful regulatory and legislative amendments, as well as the latest significant developments in American case law, the Supplement is an essential resource for business leaders involved in charitable organizations and the accountants, lawyers, and consultants who advise them.

This collection of essays is dedicated to Brian Harvey,the retired Professor of Property Law at the University of Birmingham. The contributions reflect his eclectic interests and bring new insights to issues of property law, both real and personal, consumer protection, auction sales and tax. Historical, human rights, public law, European Community and international aspects are addressed in addition to persistent domestic conveyancing concerns. Contributors: Peter Cook, David Feldman, Jonathan Harris, Tim Kaye, Jeremy McBride, Frank Meisel, Norman Palmer, Deborah Parry, David Salter, Carla Shapreau, John Stevens, Mark Thompson, Nick Wikeley and John Wylie.

Time itself creates advantages and disadvantages in the field of taxation. The timing of the recognition of income and expenses for tax purposes has two main implications: firstly, for the timing of the collection of tax, and secondly, for the question of quantification, i.e., how to ensure that the difference between the timing of the recognition of income or expenses, as opposed to the respective dates on which the amounts are actually received or paid, does not distort the determination of the amount of chargeable income.

The time component is a weapon in the confrontation between the opposing motivations of the taxpayers and the tax authorities. In any given fiscal year, taxpayers seek to present a minimal picture of their chargeable income, by "deferring" the recognition of income or "advancing" the recognition of expenses. As opposed to this, the tax authorities adopt the opposite strategy: maximizing taxable "profit" in any given year.

This book critically examines the various approaches that have been adopted in the tax systems in the UK, the US and Israel in relation to the timing of income recognition and expenses for tax purposes. It suggests an innovative tax model that identifies the advantages that arise to the taxpayer as a result of the differences between the timing of the recognition of income and expenses, and the timing of the receipt of the revenue or the payment of a liability, and taxes only that advantage.

The major industrial nations enter the 1990s in the midst of land booms offering riches for a few but unemployment for many. Banks in TEXAS were bankrupted by massive speculation in real estate. Even embassies had to abandon their offices because they could not afford the rents in TOKYO. In BRITAIN, the spoils from housing - the direct result of the way the land market operates - enriched owner-occupiers but crippled the flow of workers into regions where entrepreneurs wanted to invest and lead the economy back to full-employment. Fred Harrison's thesis is that land speculation is the major cause of depressions. He shows how the land market functions as a junction box which regulates the power flowing between Labour and Capital. And how land speculation periodically throws the switches on the productive power of men and machines, causing economic stagnation. This theory was acknowledged by philosophers such as Adam Smith and Karl Marx, and social reformers ranging from Winston Churchill to Leo Tolstoy, but it has been forgotten by today's economists and policy-makers. The hypothesis is tested against the historical facts and the recent booms and slumps, and is found to offer a powerful explanation for postwar trends in unemployment and the distribution of income. The Power in the Land challenges the pessimistic belief, nurtured by the depressions of the last two decades, that unemployment is now a permanent feature of late 20th century society. The author elaborates policies, based on a radical reform of the tax system, which would banish involuntary unemployment and generate continuous economic growth. Author Details: Fred Harrison is Executive Director for the Land Research Trust. He studied economics at Oxford, first at Ruskin College and then at University College, where he read Philosophy, Politics and Economics. His MSc is from the University of London. Reviews: "This is a brilliantly-written and extremely readable book ... not unduly difficult for those with no more than an elementary grasp of economic concepts." Journal of General Management "Harrison's book is a formidable challenge to the apologists for the status quo which raises, and goes a long way toward answering, the questions that gnaw at the intellects and consciences of all thinking men and women." The American Journal of Economics and Sociology "In his book, The Power in the Land, first published in 1983, Harrison, correctly forecast property prices would peak in 1989 as well as the recession that followed it." The Full Interview with Ed Magnus is available here: www.thisismoney.co.uk (Financial Website of the Year and part of the Daily Mail Group)

The emergence of the terms 'pink tax' and 'tampon tax' in everyday language suggests that women, who already suffer from an economic disadvantage due to the gender wage gap, are put in an even more detrimental position by means of 'discriminatory consumption taxes'. This book is the first conducting a legal analysis to establish to what extent this public perception is accurate. Does the practice of 'pink tax' effectively amount to a tax in the legal sense? Does the so-called 'tampon tax' genuinely constitute an anomaly within the general consumption tax system? Most importantly, can these two 'taxes' be legally qualified as discriminatory? This book provides scientific answers to these questions. It first cuts through the existent information clutter by elucidating the pertinent economic, sociological and psychological components of the practices referred to as 'pink tax' and 'tampon tax'. It then proceeds with a thorough legal analysis of all relevant aspects to determine whether women are indeed subject to discriminatory consumption taxes. It is well-established that women earn less than men. This book investigates if they simultaneously pay more due to 'discriminatory consumption taxes'.

This is the story of how a small island on the edge of Europe became one of the world's major tax havens. From global corporations such as Apple and Google, to investment bankers and mainstream politicians, those taking advantage of Ireland's pro-business tax laws and shadow banking system have amassed untold riches at enormous social cost to ordinary people at home and abroad. Tax Haven Ireland uncovers the central players in this process and exposes the coverups employed by the Irish state, with the help of accountants, lawyers and financial services companies. From the lucrative internet porn industry to corruption in the property market, this issue distorts the economy across the state and in the wider international system, and its history runs deep, going back the country's origins as a British colonial outpost. Today, in the wake of Brexit and in the shadow of yet another economic crash, what can be done to prevent such dangerous behaviour and reorganise our economies to invest in the people? Can Ireland - and all of us - build an alternative economy based on fairness and democratic values?

This book, first published in 1991, explores the complexities of the relationship between acts of Congress and nine major US corporations regarding employer-sponsored retirement plans. The study was designed to discover if and why corporate decision makers respond to the Congress tax incentives or the disincentives that affect the design of corporate income security plans for retirees.

This engaging and accessible book is a must-read for every taxpayer, young and old. It explores the many forms of taxation; how taxes are created, collected, and spent; and why certain aspects of taxation are so controversial. "In this world, nothing can be said to be certain, except death and taxes." Benjamin Franklin wrote this now-famous quote more than 200 years ago, and taxation remains just as important (and inevitable) today as then. Taxes are a fact of life for almost everyone, and the public goods and services they pay for are enjoyed by all citizens. While taxes are undeniably necessary, the specifics of what should be taxed, who should pay taxes, and at what rate remain hotly debated by economists, government officials, and regular citizens. The first in Greenwood's new Student Guides to Business and Economics series, Taxation gives readers an in-depth yet reader-friendly look at one of economics' foundational concepts. Using simple language and relevant real-world examples, the book explores the different forms of taxation, the necessary components of any tax, how taxes are created and collected, and much more. It also highlights contemporary controversies related to taxation, including whether or not "sin taxes" actually discourage unwanted behaviors like smoking and how best to simplify the tax filing process. Provides a concise and easy-to-read overview of a broad and foundational topic in economics Demonstrates to readers why taxes are important and helps them better understand how tax revenue is spent for the public good Includes a Questions for Further Discussion section designed to stimulate classroom discussion and encour-age critical thinking Offers an at-a-glance chronology of events related to the history of taxation, allowing readers to trace the evo-lution of ideas and practices related to taxation through history