The United States introduced the earned income tax credit (EITC) in 1975, where it remains the most significant earnings-based refundable credit in the Internal Revenue Code. While the United States was the first country to use its domestic revenue system to deliver and administer social welfare benefits to lower-income individuals or families, a number of other countries, including New Zealand and Canada, have experimented with or incorporated similar credits into their tax systems. In this work, Michelle Lyon Drumbl, drawing on her extensive advocacy experience representing low-income taxpayers in EITC audits, analyzes the effectiveness of the EITC in the United States and offers suggestions for how it can be improved. This timely book should be read by anyone interested in how the EITC can be reimagined to better serve the working poor and, more generally, whether the tax system can promote social justice.

Der nordrhein-westfalische Entwurf zur Einfuhrung eines Verbandsstrafgesetzes hat die langjahrige Diskussion um die Einfuhrung eines Unternehmensstrafrechts wieder entfacht. Der Autor nimmt den Gesetzesentwurf zum Anlass, um die bislang vorwiegend im Strafrecht diskutierte Problematik einer kriminalstrafrechtlichen Sanktionierung von Unternehmen aus der Perspektive des Gesellschaftsrechts zu untersuchen. Hierbei analysiert er, ob der vorgelegte Entwurf gesellschaftsrechtliche Wertungen hinreichend berucksichtigt und zieht sodann Gedanken des Gesellschaftsrechts fur konzeptionelle Erwagungen zur Ausgestaltung eines Verbandsstrafgesetzbuchs heran.

Dieses kleine Buch liefert historisch belegte Fakten ungewoehnlicher Massnahmen und raffinierter Ideen aus der langen Leidensgeschichte der Steuern und Abgaben, die Schlaglichter auch auf heutige Eigenwilligkeiten und empfundene Absurditaten der Steuergesetzgebung werfen. Die kurzen, leicht lesbaren Texte und ihr unterhaltsamer Charakter eignen sich perfekt, um sie als kleine Geschichten im Buro, in Reden oder in persoenlichen Gesprachen aufzugreifen. Die ubersichtliche, alphabetisch sortierte und mit vielen Illustrationen angereicherte Darstellung garantiert auch in der 3., durchgesehenen Auflage eine informative und unterhaltsame Lekture. In der sonst oft trockenen Welt der Steuertexte ist das Werk eine erfrischende Abwechslung und ein wunderbares, handliches Geschenk fur alle, die sich beruflich mit Steuern beschaftigen, sowie fur alle, die sie mehr oder weniger freudig zu entrichten haben.

A surprising and revealing look at what Americans really believe about taxes Conventional wisdom holds that Americans hate taxes. But the conventional wisdom is wrong. Bringing together national survey data with in-depth interviews, Read My Lips presents a surprising picture of tax attitudes in the United States. Vanessa Williamson demonstrates that Americans view taxpaying as a civic responsibility and a moral obligation. But they worry that others are shirking their duties, in part because the experience of taxpaying misleads Americans about who pays taxes and how much. Perceived "loopholes" convince many income tax filers that a flat tax might actually raise taxes on the rich, and the relative invisibility of the sales and payroll taxes encourages many to underestimate the sizable tax contributions made by poor and working people. Americans see being a taxpayer as a role worthy of pride and respect, a sign that one is a contributing member of the community and the nation. For this reason, the belief that many Americans are not paying their share is deeply corrosive to the social fabric. The widespread misperception that immigrants, the poor, and working-class families pay little or no taxes substantially reduces public support for progressive spending programs and undercuts the political standing of low-income people. At the same time, the belief that the wealthy pay less than their share diminishes confidence that the political process represents most people. Upending the idea of Americans as knee-jerk opponents of taxes, Read My Lips examines American taxpaying as an act of political faith. Ironically, the depth of the American civic commitment to taxpaying makes the failures of the tax system, perceived and real, especially potent frustrations.

Karin Nickenig befasst sich in diesem essential mit der Zusammensetzung des Anlagevermoegens sowie der Zugangs- und Folgebewertung von Anlagegutern. Der Band ermoeglicht einen schnellen UEberblick hinsichtlich moeglicher Abschreibungen. Die Betrachtung von Geringwertigen Wirtschaftsgutern und relevanten Vorschriften zur Umsatzsteuer/Vorsteuer ist ein weiterer wesentlicher Bestandteil dieser Lekture.

This guide is designed to help Japan Fund for Prosperous and Resilient Asia and the Pacific (JFPR) clients develop proposals in accordance with JFPR requirements. JFPR is a partnership between the Government of Japan and ADB that helps people move above the poverty threshold and toward sustainable prosperity and resilience. The guide illustrates the requirements stipulated in the JFPR Implementation Guidelines. It provides best practices, examples, tips, and suggestions to help JFPR users and clients tailor proposals to the fund's requirements to ensure smooth project processing and efficient implementation.

This report shows why Southeast Asian countries need to consider fresh taxation policies after many struggled to finance massive public expenditure programs to combat COVID-19. The second in a four-part series, it considers the impact of the pandemic on countries including Cambodia and Thailand to lay out steps policymakers can take to create healthier fiscal spaces. It illustrates the challenges around informality, collection, and progressivity, and details quick-fix measures designed to increase revenues. It emphasizes how preventing fraud, taxing wealth, and introducing environmental levies can help reduce poverty, tackle inequality, and contribute toward more sustainable growth.

This edition provides analysis of tax systems and their administration in 38 economies across the region as a resource for revenue bodies seeking to boost fiscal capacity weakened by the pandemic. Topics covered include features of an effective tax reform strategy, the use of innovative technologies, taxing the digital economy, and international cooperation to help crack down on tax loopholes. The publication enables revenue bodies to benchmark their administration against similar economies in the region to help improve performance. The comparable data and analysis are based largely on the 2020 round of the International Survey on Revenue Administration.