Figuring Out the Tax recounts the forgotten early development of the federal income tax in the US, resulting from the interplay between Congress and the Treasury Department in the decades following the enactment of the tax in 1913. It covers a wide range of topics including the income tax treatments of marriage, capital losses, charitable contributions and homeownership, as well as the rise, demise and resurrection of income tax withholding. Lawrence Zelenak deftly illustrates how the income tax achieved its current form through a range of stories which are new to tax history scholarship and involve some remarkable personalities and surprising plot twists. Although of particular interest to tax academics and professionals, this book will also serve as a useful introduction to the development of income tax for undergraduate students and law students.

Dieses Buch beschaftigt sich mit Insolvenzfallen, bei denen die Insolvenzmasse zu einem Zeitpunkt der Verfahrensabwicklung allenfalls die Kosten des Insolvenzverfahrens deckt. Diese Lage tritt vielfach auf und gehoert zu den Standardproblemen, mit denen sich Insolvenzverwalter und Berater auseinandersetzen mussen. Rechtsdogmatische Stimmigkeit und Praxisorientierung verbinden sich bei den vorgeschlagenen Loesungen. Bei Eintritt der Massearmut - der Massebedurftigkeit gem. 207 InsO oder der Masseunzulanglichkeit nach den 208 ff. InsO - hat die hoechstrichterliche Rechtsprechung das Verfahren von einer Notabwicklung hin zu einer besonderen Form der Insolvenzverwaltung mit dem Ziel entwickelt, dem Insolvenzverwalter eine optimale Verwertung der Masse zu ermoeglichen und dabei seine Haftungsrisiken zu verringern. Dabei stehen die Risiken im Vordergrund, die bei einer Fortfuhrung des insolvenzschuldnerischen Betriebes auftreten. Besonderes Augenmerk wird auf die Moeglichkeiten einer Verfahrensgestaltung durch Insolvenzplane nach 210a InsO gelegt. Die Massebedurftigkeit (Massearmut i.e.S.) gem. 207 InsO wird in ihren Voraussetzungen und Rechtsfolgen fur die Abwicklung des Verfahrens eingehend dargestellt und dabei insbesondere die Handlungsmoeglichkeiten des Insolvenzverwalters beleuchtet. Der Schwerpunkt der Darstellung liegt bei der Behandlung der Masseunzulanglichkeit gem. 208 ff. InsO. Aus den dabei behandelten Fragen sind hervorzuheben: Voraussetzungen der Anzeige der Masseunzulanglichkeit; Ermessen des Insolvenzverwalters bei der Wahl des Zeitpunktes der Anzeige Prozessuale Wirkungen der Anzeige auf die Rechtsdurchsetzung der Masseglaubiger Probleme einer zweiten Masseunzulanglichkeit und deren Auswirkung auf die Rechtsstellung der Neumasseglaubiger Verjahrung von Masseforderung nach Wiederherstellung der Massesuffizienz Insolvenzplane bei Masseunzulanglichkeit Fragen der Haftung des Insolvenzverwalters: Verhaltnis der Haftungstatbestande der 60 und 61 InsO

This detailed book explores how market based environmental strategies are used in various countries around the world. It investigates how successful sustainability strategies used by one country can be transferred and used successfully in other countries, with a minimum of new research and experimentation. Leading environmental taxation scholars discuss this question and analyse a set of key case studies.This enriching and detailed book will appeal to policy makers in government, as well as to professors in environmental law, environmental economics and environmental sustainability programmes. Students in these fields will also find much to benefit them in this book. Contributors include: M. Boehm, B. Butcher, J.F. Colares, J. Cottrell, E. de Lemos Pinto Aydos, T. Falcao, S. Gao, C. Ge, M. Horne, Y. Ito, T. Kawakatsu, M. Krahe, L. Kreiser, Q. Liu, C. Qin, Y. Ren, E. Rhodes, S. Rudolph, R. Smale, H. Sprohge, R. Tavallali, J. Wang, J. Ward

Inherent to a reflective liberalism are its many requirements and preconditions. It demands that personal liberties and public welfare be preserved simultaneously; that the responsibility to self-determine and the ever-expanding social structures of the community be realized concurrently. The theory avoids the overly severe and restrictive social implications and is geared toward plurality and candor. Self-actualization and endogeneity in conjuncture with subsidiarity remain the most important generators for creative interaction.

Vietnam is one of the main developing countries experiencing rapid growth in East Asia. As part of ASEAN and strategically located near China and the Mekong region, Vietnam is considered a leading market between Asian and South Asian countries. Its fiscal system has recently been reformed in order to better align rules with the country's economic development. Vietnam grants tax incentives and fiscal holidays to foreign investors and has concluded a significant number of double taxation treaties with other nations. This book describes in detail Vietnam's complex tax system and policies, as well as major bilateral treaties in which Vietnam has entered into using country-by-country analysis.

This volume includes31 constitutions, constitutional drafts and amendments illustrating the checkered political history of Spain in the first half of the 19th century. It begins with the "Estatuto de Bayona" (Bayonne Statute) imposed by the French in 1808 and continues with the"Constitucion politica de la Monarquia Espanola" (Political Constitution of the Spanish Monarchy), the first independent constitution of Spain, which was drawn up in Cadiz in 1812. Subsequently, it also includes the "Constitucion de la Monarquia Espanola" (Constitution of the Spanish Monarchy) of 1845.Nine constitutional documents from Portugal between 1808 and 1838 round off the Constitutional Documents of Portugal and Spain 1808 1845."

In diesem Band stellen fuhrende Vertreter der Finanzgerichtsbarkeit, der Unternehmens- und der Beraterpraxis ihre Vorschlage fur die Reform einzelner steuerrechtlicher Sachgebiete vor. Das Themenspektrum reicht von unternehmenssteuerrechtlichen Fragen - nach der Zukunft des Massgeblichkeitsprinzips, der Rechtsformneutralitat zwischen Personen- und Kapitalgesellschaften, den Verlustvortragsmoeglichkeiten bei Kapitalgesellschaften und der Hinzurechnungsbesteuerung - uber die Abgeltungssteuer bis hin zur Digitalisierung der Finanzverwaltung und der Finanzgerichtsbarkeit. Indem er eine Vielzahl konkreter Gestaltungsideen fur die aktuellen Reformdiskussionen vereint, ist dieser Band fur Rechtswissenschaft und Steuerpolitik gleichermassen relevant.

Taxes are sometimes so fundamental to domestic systems that they are almost impossible to change, as when the tax system is part of a nation's majority religion or is linked to another value deeply rooted in local communities, such as housing or farming. There is a danger in the WTO, a Geneva-based entity, making decisions for people living in distant locations with regard to tax issues related to their local needs and wants. The Saudi Arabian tax system exemplifies the tension between religion, tax and trade, because tax has a role in the country's religion and is an essential part of its laws. Therefore, there is a need for maintaining a delicate balance between local needs and international commitments with respect to taxation. This book aims to show directions in which legal order can be preserved as much as possible from within each country, and yet not imposed upon them, and which will help build a peaceful bridge between local and international factors that are important to shaping the global order.

The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation - ability-to-pay, source and residence, abuse of law, arm's length standard - with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation. The overarching goal is to flesh out the extent to which a substantive "allocation of taxing powers" within the European Union is on its way to a convincing overall framework and to stretch the discussion "beyond discrimination".

The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the proposal for a Draft Council Directive on a Common Consolidated Corporate Tax Base (CC(C)TB) released by the European Commission on March 16, 2011. For the first time, details on the determination of taxable income under the proposed Council Directive are compared to prevailing corporate tax accounting regulations in all 27 Member States, Switzerland and the US. The study presents evidence on the scope of differences and similarities between national tax accounting regulations and the Directive's treatment in a complete, yet concise form. Based on this comprehensive comparison, it goes on to discuss remaining open questions and adjustments needed if the Directive is to be implemented in national tax law. Readers seeking a basis for taking an active part in the public debate will find a valuable source of information and a first impression of how the proposed CC(C)TB would affect corporate tax burdens in the European Union.

This collection includes essays by eleven leading public health experts, economists, physicians, political scientists, and lawyers, whose activities encompass Congressional testimonies, Surgeon General's reports on youth smoking, and clinical trials for drugs for smoking cessation. They analyze specific strategies that have been used to influence tobacco use, including taxation, regulation of advertising and promotion, regulation of indoor smoking, control of youth access to cigarettes and other tobacco products, litigation, and subsidies of smoking cessation, and set them against the latest scientific findings about tobacco and the changing cultural and political setting against which policy decisions are being made.

The purpose of this book is to provide within a single volume a comparative analysis of the tax laws of developed countries bearing upon direct private investment in developing countries, and a representative sample of developing country laws bearing upon the receipt of such investment. This study was initiated by the Tax Committee of the Business Section of the International Bar Association under the leadership of Jean-Claude Goldsmith of the Paris Bar. I undertook to act as the reporter, to browbeat colleagues in other countries to write national reports, and to provide the reporter's overview statement. This report includes studies of fourteen developed countries prepared by national reporters and summaries of five other developed country laws. Note worthy are the detailed examinations of the laws of the Federal Republic of Germany and of Japan, the two developed countries that have provided the most comprehensive system of incentives for private investment in developing countries. Also contained herein are reports from eight developing countries, including a thorough examination of the laws of Brazil. Attention is paid in the developed country reports not only to those tax provisions that act as in inducement to foreign investment but also to those that favor domestic investment and hence act as a disincentive to foreign investment. Relevant double taxation agreements are discussed, and other aspects such as exchange control and government grants are also mentioned."

The Section on Business Law of the International Bar Association is greatly indebted to the Editor, J. Michael Robinson and to John Gauntlett, the Chairman of the Committee on Issues and Trading in Securities, and his Vice Chairmen, Blaise Pasztory, Robert Briner and the members of the Committee who have contributed, for their joint efforts in preparing this ftrst book of their committee. It will make a valuable addition to the libraries of all practising lawyers because it has been written by practising lawyers, with the knowledge and experience of their own daily work and the understanding of what a practi tioner is looking for. I am confident that this book will prove of real assistance to practitioners world-wide, as have previous publications of other Committees of the Section on Business Law. I wish it great success. I hope that you may wish to join the Section on Business Law and thereby make contact and work with lawyers with similar interests in commercial law. WALTER OPPENHOF Chairman of the Section on Business Law XI Editor's Introduction I have great pleasure in presenting reports from fourteen countries. In the best tradition of many institutions of higher learning which trace their origins to some medieval ale house, this project has its genesis in a bar."

With an accessible style and clear structure, Miranda Stewart explains how taxation finances government in the twenty-first century, exploring tax law in its historical, economic, and social context. Today, democratic tax states face an array of challenges, including the changing nature of work, the digitalisation and globalisation of the economy, and rebuilding after the fiscal crisis of the COVID-19 pandemic. Stewart demonstrates the centrality of taxation for government budgets and explains key tax principles of equity, efficiency and administration. Presenting examples from a wide range of jurisdictions and international developments, Stewart shows how tax policy and law operate in our everyday lives, ranging from family and working life to taxing multinational enterprises in the global digital economy. Employing an interdisciplinary approach to the history and future of taxation law and policy, this is a valuable resource for legal scholars, practitioners and policy makers.

Corporate tax reform is in the air. Competitive pressures from globalization, as well as skyrocketing budget deficits, are forcing lawmakers to rethink how America's largest businesses are taxed. Some want to close loopholes. Others want to end all U.S. tax on foreign profits. Some want to lower rates, while still others want to abolish the corporate tax altogether and replace it with an entirely new system. Unlike many other books on tax policy, Corporate Tax Reform: Taxing Profits in the 21st Century is not selling an idea or approaching the issue from a particular political slant. It boils down the complexity of corporate taxation into simple language so readers can make up their own minds about the future of this controversial tax. For too long, the issue of corporate tax reform has been the exclusive domain of lawyers and economists who devote their entire adult lives to studying the tax. Corporate Tax Reform: Taxing Profits in the 21st Century opens the door on these issues to all concerned citizens by providing a compact guide to the economics and politics of the current debate on corporate tax reform. * Provides an overview of the corporate tax and the possibilities for reform * Discusses the impact on businesspeople and individual taxpayers * Boils down complex tax concepts boiled into simple language * Spurs lively discussion of the political issues without political bias * Includes a discussion of ideas for revamping taxes for individuals, since the corporate and individual tax codes are interrelated What you'll learn * Why economists want to abolish the corporate tax * Why politicians can't get rid of the corporate tax * What the biggest and the slimiest loopholes are * The ramifications of all possible outcomes for businesspeople * How the U.S. tax code compares to foreign competitors * The major options for reform, including the flat tax * How politics and tight budgets will shape the debate before and after the 2012 election * Why individual taxpayers have a stake in the outcome of this debate Who this book is for Corporate Tax Reform: Taxing Profits in the 21st Century is for citizens concerned about America's future who want to get beyond the economic jargon and political rhetoric that dominates most discussion of business tax policy.As the debate on the complex issue of corporate tax reform rages in Washington, Corporate Tax Reform: Taxing Profits in the 21st Century is a beginner's guide that is useful to business executives, market analysts, journalists, lawmakers, government policy analysts, lawyers, accountants, as well as students of public policy, law, accounting, and economics. Table of Contents * Let the Debate Begin * Profits and Profit Tax, By the Numbers * The Overwhelming Case against the Corporate Tax * Why the Corporate Tax Won't Go Away * Cut the Rate * Where the Money Is * Corporate Tax Expenditures * How Should Foreign Profits Be Taxed? * Globalization and the Modern Multinational * Pass-Through Entities * State Corporate Taxes * Corporate Tax Simplification * Fundamental Tax Reform * More Bold Reforms * The Budget and Political Reality * Notes on the Tables * Further Reading

Taxation is a subject of enquiry that cuts across a range of disciplines, including law, economics, politics, psychology, history and accountancy, to name a few. However, research into taxation as a social and institutional phenomenon - rather than as abstraction from the real world - is largely neglected.

Taxation: A Fieldwork Research Handbook opens up new avenues of enquiry in the research of taxation by offering suggestions on how research might be conducted into actual tax practice, rather than abstract models. This book:

• Introduces tax as a field of enormous potential for research to all social scientists
• Explains the methodological issues relating to tax research
• Provides new opportunities for tax researchers to widen the scope of their enquiries
• Encourages researchers to think differently about this subject

Given the importance of taxation to modern society, not only as a revenue raising mechanism, but also as a tool of governance used to influence social actors, this unique text is a vital read for any social science researcher interested in this subject.

In Global Perspectives on Income Taxation Law, Reuven Avi-Yonah, Nicola Sartori, and Omri Marian cover basic, corporate and international tax law from a comparative perspective. The book both supplements readings in US tax law courses and serves as a textbook for a comparative tax law class. The book starts with a theoretical analysis of the field of comparative tax law. It then follows the usual order of topics covered in a basic tax course as taught in most U.S. law schools, and for each topic, the authors highlight possible alternatives or policy choices. The authors frequently consider the U.S. approach as a benchmark, comparing it with approaches used in other countries which form an interesting contrast, or a telling similarity. They consider the multiple purposes of studying comparative tax law: helping to advance successful tax reforms, cultural understanding, political values, legal harmonization, and a better understanding of domestic tax laws.

Corporate Income Tax Law and Practice in the People's Republic of China provides a comprehensive analysis of China's corporate income tax law. A new corporate income tax law came into effect on January 1, 2008. The new law unified the two corporate income tax systems that were applicable to domestic enterprises, foreign enterprises and foreign invested enterprises, respectively. A large portion of this book summarizes the new tax law, the implementation rules of the law, and the interpretation circulars issued by the Chinese tax authorities.
The mapping of sections of tax law, regulations, and circulars into the applicable areas of business transactions and operations is helpful to lawyers, accountants, and other professionals. Detailed citations allow readers to find the authorities at their original sources. Also included is some introductory and historical information for those who seek a general knowledge of China tax law.
One chapter is devoted to addressing major areas of tax treaties and agreements between China and other countries or regions. Tables summarizing the treaties with regards to permanent establishment, dividends, interest, royalties, and capital gains provide readers with a quick reference and an efficient means for comparative analysis. The issues of administration and enforcement of specific tax rules are discussed in various chapters. Separate chapters cover tax compliance and tax audit and appeals.
In addition, the book comments on various tax rules and offers a view of possible tax treatments in areas that have not been addressed or clearly addressed by the law, regulations and other authorities.