The United States face enormous challenges in the energy area. Climate change, biofuels policy, energy security and environmental degradation are all intimately bound up with energy production and consumption. Historically, the federal government has relied on tax subsidies to effect energy policy. With mounting federal deficits, policymakers and advocates are increasingly calling for a rethinking of our energy tax policy. How can the federal tax code strengthen environmental policy and reduce security concerns in the area of energy? The authors tackle such difficult problems as climate change, efficient taxation of oil and gas, and optimal oil tax policy in a world with OPEC oil producers dominating world oil supply. This volume presents a number of innovative policy suggestions backed by sophisticated and cutting-edge research carried out by leading scholars in the area of energy taxation.

Volume 11 of the European part of the Constitutions of the World deals with French constitutional history of the 18th to mid-19th century: a topic of great significance for European constitutionalism. Its range stretches from the revolutionary Declaration of the Rights of Man and of the Citizen (DA(c)claration des droits de l'homme et du citoyen, 1789), the Constitution of the French Republic and French Directory (Constitution de l'an I, III; 1791, 1793) up to the restorative Charte Constitutionelle of 1814 and the liberal constitutions of 1830 and 1848.

Die Rechtsfolgen des Refinanzierungsregisters koennen eine entscheidende Weichenstellung bei der Strukturierung von mit Sicherheiten gedeckten Wertpapieren darstellen. Erst wenn die Deckungsmasse haftungsrechtlich den Anlegern vollstandig zugeordnet werden kann, geniessen Wertpapierforderungen einen besonderen Schutz, der vor allem bei Asset-Back Securities und Pfandbriefen so immanent ist. Khanh Dang Ngo widmet sich in der Studie den Rechtsfolgen einer Registereintragung gemass 22j KWG und wird dabei von der grundlegenden Frage begleitet: Wie gut sichert eine Registereintragung die eingetragenen Vermoegensgegenstande vor dem Zugriff Dritter ab? Er analysiert die Probleme eines unvollstandigen Schutzes der Registereintragung und bietet moegliche Loesungen zu ihrer Bewaltigung an.

Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impacts tax laws have on historically disempowered groups. This volume, assembled by two law professors who work in the field, is an accessible introduction to this new and growing body of scholarship. It is a resource not only for scholars and students in the fields of taxation and economics, but also for those who engage with critical race theory, feminist legal theory, queer theory, class-based analysis, and social justice generally. Tax is the one area of law that affects everyone in our society, and this book is crucial to understanding its impact.

Save BIGGER THAN EVER with this fully updated edition of the classic tax-saving guide! Tax whiz Jeff Schnepper has been helping ordinary taxpayers dramatically lower their tax bills for decades. Now, Schnepper brings his classic guide up to date for the coming tax season. Presented in language anyone can understand, How to Pay Zero Taxes 2020-2021 delivers everything you need to take full advantage of the newest tax laws-and pay the IRS less than ever before. Schnepper uncovers hundreds of sanctioned deductions, shelters, credits, and exemptions and provides invaluable tax tips you'll only find here. You'll learn how to navigate the tax code like a pro and save the maximum legal amounts on: * Capital gains and dividends * IRA and retirement plans * Converting personal expenses into deductible business expenses * Charitable deductions * Child care and elder care * Moving and job-hunting expenses * Mortgages and points * Investment expenses Every April, thousands of people around the country pay far more than they have to. Don't give the IRA one dollar more than the law requires. Use How to Pay Zero Taxes 2020-2021 to keep more of your hard-earned money in your own pocket.

The central element of the taxpayer's relationship with the law was the protection it afforded to ensure only the correct amount of tax was paid, that it was legally levied and justly administered. These legal safeguards consisted of the fundamental constitutional provision that all taxes had to be consented to in Parliament, local tax administration, and a power to appeal to specialist tribunals and the courts. The book explains how these legal safeguards were established and how they were affected by changing social, economic and political conditions. They were found to be restrictive and inadequate, and were undermined by the increasing dominance of the executive. Though they were significantly recast, they were not destroyed. They proved flexible and robust, and the challenge they faced in Victorian England revealed that the underlying, pervasive constitutional principle of consent from which they drew their legitimacy provided an enduring protection for the taxpayer.

Dedicated to the work of John Tiley, the premier tax academic in the UK for more than two decades, this volume of essays focuses on two themes that, among others, inspire the writings of Tiley. The first of these themes, tax avoidance, involves using tax law in a manner that is contrary to legislative intent. The second of these themes, taxation of the family, involves proper identification of the tax subject and is therefore one of the fundamental structural features of income tax. Drawing on historical precedent, academic excellence and personal experience, the importance of Tiley's contribution to the tax field is identified through contributions by some of the world's most influential tax writers.

The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm's length standard for the determination of transfer prices is under increasing pressure.
Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights.
With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors.

This book examines the coherent international tax regime that is embodied in both the tax treaty network and in domestic laws, and the way it forms a significant part of international law, both treaty based and customary. The practical implication is that countries are not free to adopt any international tax rules they please, but rather operate in the context of the regime, which changes in the same ways international law changes over time. Thus, unilateral action is possible, but is also restricted, and countries are generally reluctant to take unilateral actions that violate the basic norms that underlie the regime. The book explains the structure of the international tax regime and analyzes in detail how US tax law embodies the underlying norms of the regime.

Targeting Americans: The Constitutionality of the U.S. Drone War focuses on the legal debate surrounding drone strikes, the use of which has expanded significantly under the Obama Presidency as part of the continuing war against terror. Despite the political salience of the legal questions raised by targeted killing, the author asserts that there has been remarkably little careful analysis of the fundamental legal question: the constitutionality of the policy. From a position of deep practical expertise in constitutional issues, Prof. Powell provides a dispassionate and balanced analysis of the issues posed by U.S. targeted killing policy, using the killing of Anwar al-Awlaki in September 2011 as a focus for discussion. While Powell concludes that the al-Awlaki strike was constitutional under 2001 legislation, he rejects the Obama administration's broader claims of authority for its drone policies. Furthermore, he argues, citizens acting as combatants in al-Qaeda and associated groups are not entitled to due process protections: by due process standards, the administration's procedures are legally inadequate. A fundamental theme of the book is that the conclusion that an action or policy is constitutional should not be confused with claims about its wisdom, morality, or legality under international norms. Part of the purpose of constitutional analysis is to draw attention to these other normative concerns and not, as is too often the case, to occlude them.

This book provides a comprehensive survey of optimal income tax theory, following the development of research strategy from the basic Mirrlees model through to its refinements, examining how optimal tax rates and the shape of tax schedules are affected by new considerations. Optimal tax theory has an important contribution to make to tax policy formation, and has become especially pertinent in recent years with the renewal of controversy over whether progressive income tax is in fact desirable or not. The author not only covers the historical background and modern formulations of the theory, but extends his discussion to consider the most important extensions of the model and the interrelation of income tax with other instruments of tax and expenditure policy.

Ausgehend von der gegenwartigen Situation Deutschlands im Bereich der Steuer- und Sozialpolitik untersucht dieses Buch deren Ursachen und analysiert Vorschlage fur Steuerreformen und Reformen des sozialen Sicherungssystems. Mit Hilfe von Mikrosimulationsmodellen untersucht es gangige Steuerreformvorschlage, die nachgelagerte Besteuerung der Renten, Familienpolitik und Reformvorschlage der Krankenversicherung. Mit Reformvorschlag einer Flat Tax. "

Are you burdened with the tax debt of a current or former spouse? Have you just received an IRS computerized or "correction" notice? Are you in danger of having your property seized? Has your tax return been selected for an audit?Is the IRS knocking on your door?

If you've answered "yes" to any of these questions, you're not alone: more than twenty-five million taxpayers are faced with the terrifying prospect of dealing with audits, assessments, or other IRS problems every year. But with all the books devoted to how to prepare your taxes, there's never been one that explains how to get yourself out of trouble easily, legally, and inexpensively -- until now. With The IRS Problem Solver, veteran tax expert Dan Pilla offers the first comprehensive guide to dealing with the most common IRS problems taxpayers confront, from face-to-face audits to fraud penalties. Pilla's book is an indispensable preventive tool for all who file their own taxes--and a necessity for anyone who's just received a notice that the wolf is at the door.

The volume presents the reports and discussions held at the conference of the a oeAssociation of German Constitutional Law Teachersa in Rostock from October,4th to October 7th,2006.

The relationship of the EuGH and the EuG to the national courts is a practically inexhaustible subject. It provides an opportunity to make certain about the arrangement of the European constitutional confederation in view of increasingly newer developments. The way in which European and national jurisdictions relate to one another permits conclusion to be drawn on the level of integration that has been achieved, the relationship of national to European (constitutional) law and on the nature of the European Union itself.

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 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.

This volume contains essays and discussions from the Conference of the Association of German Constitutional Law Instructors held October 7 - 10, 2009 in Graz.