Originally published: New York: The Macmillan Company, 1914. xi, 743 pp. Reprint of the second edition, which includes a new chapter on the income tax of 1913. Seligman argues persuasively that graduated income taxes distribute the burden of taxation with greater justice than other systems. After he sets out the fundamental problem of the concept of income taxation, Seligman enhances his theoretical argument with a historical examination of income taxes in Europe and the United States. With a useful index and a thorough bibliography.
Edwin R.A. Seligman 1861-1939] was an eminent economist and authority on tax issues. He was admitted to the New York State bar in 1884 and in the same year received an appointment as lecturer in the political science department at Columbia University, where he later became a professor of political economy and finance. Seligman was a cofounder of the American Economic Association, serving as Its president from 1902-1904, and was later president of the National Tax Association (1913-1915). He served as an adviser to New York State and New York City tax commissions and acted as consultant to the League of Nations (1922-1923) and the government of Cuba in 1931. He was the editor in chief of the Encyclopedia of the Social Sciences and editor of the Columbia University series Studies in History, Economics and Public Law. He was the author of numerous titles on taxation and economics including The Shifting and Incidence of Taxation (1892; 3rd ed., 1910), Progressive Taxation in Theory and Practice (1894; 2nd ed. 1908), Economic Interpretation of History (1902; 2nd ed. 1907), Principles of Economics (1907), Studies in Public Finance (1925) and Essays in Economics (1925).
"Professor Seligman's advocacy of the income tax in the various papers which were incorporated in this book] was an important factor in educating the American public to the point where the passage of the Sixteenth Amendment and of the law of 1913 was possible."
--5 Columbia Law Review (1915) 292

This is a reproduction of a book published before 1923. This book may have occasional imperfections such as missing or blurred pages, poor pictures, errant marks, etc. that were either part of the original artifact, or were introduced by the scanning process. We believe this work is culturally important, and despite the imperfections, have elected to bring it back into print as part of our continuing commitment to the preservation of printed works worldwide. We appreciate your understanding of the imperfections in the preservation process, and hope you enjoy this valuable book.

First place, in this work the way of scientific investigation is cleared, based always in a plural scientific approach with a strong link to systematic and integrative methods towards various species of science. The first chapter deals with the clarification of the general premises of the work, based on law as a linguistic phenomenon, studied by Language Theories, Law Logics (aggregated on logic-semantic constructivism) and Niklas Luhmann's System's Theory. In the second chapter, avoidance and anti-avoidance rules are shown as general structures of law, in the lights of legal unity and System's Theory. The third chapter deals with the fractal and asymmetric classification of the anti-avoidance rules, adding an example of these rules outside the tax realm. The fourth chapter deals with the specificities of this new approach of the anti-avoidance tax rules and its developments and effects, analyzing also the differences to tax planning and tax evasion. The fifth and last chapter deals with anti-avoidance (especially its criteria) in different legal systems, such as in Brazil, Italy, USA and in international tax law, including the treaties to avoid double taxation and EC law.

Cunningham's economic analysis of Texas's state and local tax policy includesdeveloping recommendations for phasing out local ad valorem property taxes infavor of new and/or additional state and local sales taxes.

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.

This scarce antiquarian book is included in our special Legacy Reprint Series. In the interest of creating a more extensive selection of rare historical book reprints, we have chosen to reproduce this title even though it may possibly have occasional imperfections such as missing and blurred pages, missing text, poor pictures, markings, dark backgrounds and other reproduction issues beyond our control. Because this work is culturally important, we have made it available as a part of our commitment to protecting, preserving and promoting the world's literature.

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.

And Of The Effect Of War On Contracts With Alien Enemies.

This scarce antiquarian book is included in our special Legacy Reprint Series. In the interest of creating a more extensive selection of rare historical book reprints, we have chosen to reproduce this title even though it may possibly have occasional imperfections such as missing and blurred pages, missing text, poor pictures, markings, dark backgrounds and other reproduction issues beyond our control. Because this work is culturally important, we have made it available as a part of our commitment to protecting, preserving and promoting the world's literature.

Document from the year 2009 in the subject Law - Tax / Fiscal Law, printed single-sided, keine, language: English, abstract: Translation and interpretation of the Ministry of Finance letter regarding the application of Germany's unilateral subject-to-tax-clause ('unilaterale R ckfallklausel') for the taxation of flight crews resident in Germany working for British and Irish Airlines (German/ English version)

The globalization, the international trade and the number of multinational enterprises have continued to increase over the last decade. Today over 70 percent of the cross-border transactions take place between related enterprises. The growth of multinational enterprises doing cross-boarder transactions present increasingly complex taxation issues, both for the tax authorities and the companies themselves. International transfer pricing deals with those intra-group transactions where the open market regulator is absent. Transfer pricing has grown to be the most important issue on the tax agenda of multinational enterprises. During the last decades fundamental principles have developed on different levels in the global environment and differences among these guidelines and regulations are of great importance. This theses discuss the divergences of the three big guidelines produced by the OECD, the PATA and the EU, in particular the requirements of documentation, the different methods of arm's length principle and the penalties available. With this background, the Swedish regulation is regarded and examined as well.

When most people think of conducting a case in any court, the first thing they think they need to know is the law. But that's not so. Because trials are not about the law, they are about the facts. It isn't until after the facts are put on the record at trial that you apply the law to them in what is called a post-trial brief. To successfully conduct your own case in Tax Court you need to know the Rules of the Court, the Rules of Evidence, and the Rules of Civil Procedure. You need to know the order of events, the special vocabulary of the Court, how to make a motion, and how to respond to one. The law comes last and is rarely mentioned at all until after the trial is over. This book is written by a non-lawyer for non-lawyers. It explains what the author learned in Tax Court and what he wishes he'd known going in. For the price of 20 minutes of a lawyer's time you can learn what most people going to Tax Court on their own never discover at all or until it's too late. The information in this book is guaranteed to improve your performance in Tax Court whether you have a lawyer or not, or the publisher will refund your money with no questions asked.

Document from the year 2008 in the subject Law - Tax / Fiscal Law, printed single-sided, grade: keine, keine, language: English, abstract: Translation and commentation of the German Federal Tax Court (Bundesfinanzhof) Decision of 20 August 2008 regarding the classification of an US-LLC (US Limited Liability Company) and introduction into the so called 'analogy comparison' (Typenvergleich) for the classification of foreign companies for German tax purposes(German/English version). The intention of this short compendium is to provide the international tax expert community respectively (tax) managers dealing with international (partnership) cases with a first familiarization with the concept of foreign company classification for German tax purposes based on a so called 'analogy comparison' (Typenvergleich). For this purpose the Bundesfinanzhof decision of 20 August 2008 - regarding the classification of an US-LLC - shall serve as an example and is thus translated and commented in this sense.

TAXES ARE OUT OF CONTROL. But the tax code provides tremendous LOOPHOLES you can use to grow your assets into a FAMILY A FORTUNE. Proper trust planning around retirement accounts can provide your loved ones with MULTI-GENERATIONAL WEALTH... but only if you plan ahead, use the RIGHT DOCUMENTS and work with the RIGHT PROFESSIONALS. WHAT YOU'LL LEARN How tax loopholes around inherited retirement accounts can avoid unnecessary taxes. How proven financial techniques can grow inherited assets exponentially. How the right kind of trust can protect this inheritance from creditors, divorce, and bad spending habits... and much, much more.

Die Ubergabe der Geschafte an einen Nachfolger kann fur Familienunternehmen eine existenzielle Frage sein und sie kann schwierig sein, da Beteiligte die Nachfolge-Frage haufig ausklammern. Die Autoren beschreiben das Spannungsfeld Unternehmen-Familie und stellen die Gestaltungsmoglichkeiten sowie die Realisierung der Nachfolge dar. Dabei gehen sie auf psychologische Probleme ein, behandeln Rechts- und Steuerfragen sowie mogliche Nachfolgemodelle. Die steuerlichen und rechtlichen Regelungen im zweiten Teil des Buchs wurden komplett uberarbeitet. "

This book provides information on an issue of critical importance to tax administration in this country; the practice of sheltering U.S. earned income in foreign jurisdictions as a means of avoiding U.S. taxation. Each year, the United States loses an estimated $100 billion in tax revenues due to offshore tax abuses. Offshore tax havens today hold trillions of dollars in assets provided by citizens of other countries, including the United States. A related issue is the extent to which financial institutions in tax havens may be facilitating international tax evasion. About 50 tax havens operate in the world today with their twin hallmarks being secrecy and tax avoidance. Billions and billions of dollars worth of U.S. assets find their way into these secrecy tax havens, aided by banks, trust companies, accountants, lawyers, and from offshore tax abuses. This book discusses such sources of tax havens, as well as the steps that the IRS has taken to alleviate this problem.

If you are a State or Local Politician Hosting a town meeting, You Don't Need this Book! If you can answer the following Questions. (Back): 1. Will the Fair-tax be Revenue Neutral? 2. Will 23% tax be Sufficient? 3. Will Employers pay the Payroll and Withholding tax to their Employees currently being deducted from their checks, or will they Keep it? 4. How much will the Fair-tax Prebate Cost? 5. Will the Fair-tax effect the amount of our Social Security Benefits? 6. Will we have to start Paying the Fair-tax on items Not Currently Tax Now? 7. Will the cost of goods and services Increase, because of the Fair-tax? 8. Who will the Fair-tax Benefit and Burden the most? If you can't answer one of these questions and others, you owe it to yourself to read this book.

Reprint of the first edition. At the time of its publication there were other popular treatises on the subject in use by American lawyers, but the particularly American viewpoint and practicality of Benedict's treatise enabled it to surpass the others. Now in its seventh edition, it is still the premier work on the subject. In addition to covering American maritime law and practice in the courts, Benedict includes comprehensive discussions of trial by jury, the ancient jurisdiction of the English admiralty, the strife between the Common Law Courts and the Admiralty in the 16th and 17th centuries, the English admiralty at the time of the American Revolution; and the admiralty jurisdiction of the state courts of admiralty, the British colonies, Scotland and Ireland, France and other portions of Continental Europe. An appendix contains rules for the United States Supreme Court, the United States District and Circuit Courts and fee schedules, statutes and forms. Benedict 1800-1880], a noted lawyer and educator, was considered "one of the foremost admiralty lawyers of his day." He developed his expertise in admiralty law during his years as deputy clerk in the United States District Court for the Southern District of New York. Dictionary of American Biography I: 177. CONTENTS I. General View II. Jurisdiction III. Constitutional Construction IV. Admiralty and Maritime Law V. The ancient Jurisdiction of the English Admiralty VI. The strife between the Common Law Courts and the Admiralty in the 16th and 17th Centuries VII. The English Admiralty at the time of the American Revolution VIII. The Admiralty Jurisdiction of Scotland and Ireland IX. The Admiralty and Maritime Jurisdiction of the British Colonies X. The Jurisdiction of the State Courts of Admiralty XI. The Admiralty and Maritime Jurisdiction of France and other portions of Continental Europe XII. "Admiralty" and "Maritime" XIII. Trial by Jury-Suits at Common Law-Suits in Personam-Commerce XIV. The Maritime Law-Maritime Contracts XV. Ships and Vessels XVI. Seas-Lakes-Rivers XVII. The Question considered on Authority XVIII. Admiralty Practice-The Organization of the Courts XIX. The Practice of the American Admiralty Courts historically considered XX. The General Character and Course of Admiralty Proceedings XXI. Practice of the District Court.-The Libel XXII. Commencement of the Suit XXIII. Mesne Process XXIV. Interlocutory Sale or Delivery of Property XXV. Return of Process-Default-Appearance XXVI. The Pleadings after the Libel XXVII. Amendments and Supplemental Pleadings XXVIII. Stipulation and Bail XXIX. Seamen's Wages XXX. Prize Causes XXXI. Hearing XXXII. Decree XXXIII. Execution XXXIV. Petitions-Motions-Orders-Rules-Notices XXXV. Admiralty and Maritime Crimes XXXVI. Limitations XXXVII. THE CIRCUIT COURTS OF THE UNITED STATES. Their Jurisdiction and Practice in Admiralty and Maritime Cases XXXVIII. THE SUPREME COURT OF THE UNITED STATES. Its Jurisdiction and Practice in Admiralty and Maritime Cases APPENDIX.

This book is a critical analysis of the Reagan and Bush tax cuts, which favored the richest Americans and are a major cause of the soaring federal deficits. It explains how Bush misrepresented the tax cuts. It explains why the federal budget deficits are bogus, how executive stock options are abused, and it defends the estate tax, which Bush wants to repeal and calls-"the Dead Tax." It alleges the government has become a plutocracy during the Bush administration: the rich have become super rich and the poor have become poorer-because of the lopsided and irresponsible tax cuts.

The SECOND EDITION contains the 2007 UPDATE.

It charges President Bush misrepresented the federal deficit reduction in his 2007 address to the nation.

It includes letters to Warren Buffett, Lee Iacocca, and Al Gore.

It compares statements from Lee Iacocca's book: "Where Have All the Leaders Gone"-that agree with this book: "Why the Reagan and Bush Tax Cuts are Unfair. "

It comments on Al Gore's new book: "The Assault on Reason," the Iraq war, Islamofascism, torture, Guantanamo Bay, and other things: plus-Tax Recommendations.

And Of The Effect Of War On Contracts With Alien Enemies.

"The Tax Law of Associations" summarizes the law concerning acquisition and maintenance of associations' tax exemption. It explores various other bodies of tax law applicable to exempt associations, including the private inurement doctrine, the intermediate sanctions rules, the lobbying rules, and the unrelated business restrictions. Coverage also includes: the political activities rules, including the use of political action committees by associations; associations' use of for-profit subsidiaries; supporting organizations; involvement in partnerships and other joint ventures; as well as charitable giving and fundraising rules.

A line-by-line preparation guide to the completely new and revised Form 990 for nonprofit organizations

The accurate and complete preparation of Form 990-the information return that must be filed annually by most types of tax-exempt organizations-is a key factor in maintaining public image and fundraising capabilities. The newly redesigned Form 990 was released in December 2008 with significant revisions to the initial June 2007 draft. Preparation of the new return will require tax-exempt organizations to gather extensive new information about their activities for disclosure on the new form beginning with their 2008 tax year.

In "Revised Form 990: A Line-by-Line Preparation Guide," authors Jody Blazek-who with other AICPA Task Force members was instrumental in effecting changes to the original IRS draft of the form-and Amanda Adams, provide step-by-step and line-by-line analysis and preparation guidelines for nonprofit professionals and nonprofessionals alike charged with preparing and submitting the form.

This hands-on workbook walks you through the process of producing an annual report to the IRS that demonstrates continued qualification for exempt status for a nonprofit organization, explaining the information requested page by page and part by part. It addresses the issues and challenges for each part, particularly the new schedules. As each part is explained, the authors suggest when certain answers have negative consequences. Guidance is provided for functional expense reporting and generally accepted accounting principles for reporting revenues. A good discussion of the differences between book and tax reporting and records needed to accurately display financials for tax purposes is included. The Form 990-PF and Form 990-T are also examined.

The Tax Code is more than 15,000 pages, so it's understandable that people turn to experts, to help them pay their taxes, or to help avoid paying them. The purpose of this book is to explain almost every one of the most popular arguments presented to Federal Courts, to explain why one need not pay income tax. Citations and results are also provided so that the reader may be in a better position to decide whether or not to make one argument or another. Each non-payment contention is stated and then followed up by the pertinent laws, and a series of cases that have ruled on that contention - with the results. To maintain accuracy, all statements of law have been taken from official IRS documentation, and citations are provided for every case mentioned. After reading of this book, one will be in an excellent position to make a decision whether or not to file a truthful return and pay the taxes requested, or to try making one or more of the arguments presented in this book

In The New Income Tax Scandal, tax historian John C. Garrison contends that if theincome tax were applied according to the actual intent of the 16th Constitutional(or Income Tax) Amendment, living expenses such as food, shelter and health care, necessary to keep workers fit to produce income, would be as tax deductibleas the costs of doing business. Gleaned from 20 years of historical research andtax reform activism, this book reveals new shocking and scandalous findings aboutour income tax system.Inside these pages, you'll discover: *How Congress illegally converted the income tax from an excise tax to a direct tax*How through this misdeed, Congress has swindled workers out of millions andtramples on their political freedoms*How the intent of the 16th Amendment, which included the income tax as a tax onthe rich, was later betrayed by Congress to include all the workers*How legal precedents showing a worker's labor to be income-producing propertyare suppressed by federal judges to prevent the deduction of living expenses*How federal courts act outside the law and judges lie and break the rules to coverup income tax corruption*A proposed new tax system for resolving the current inequitiesAs preparation for public discourse, The New Income Tax Scandalprovides vitalknowledge of what is at stake as our government considers tax reform.