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Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation
This volume contains a stimulating collection of analytical
studies focusing on taxation in Mozambique. It tells a compelling
story about tax systems in a low income economy increasingly
integrated into the world trading system, but very much dependent
on foreign trade taxes and international development
assistance.
Key issues covered include:
- A better understanding of the historical background of tax
reforms in a representative African economy (Mozambique) along with
an assessment of taxation performance in a comparative
perspective.
- Insights into the practice and implications of tax policy, both
from the perspective of the consumer and the firm level.
- Discussion of the existing institutional set up in which tax
policy and its enforcement operate and analyses of current tax
practices.
- Taxation themes at the border and at domestic level, which are
typical for low-income economies, characterized by a high degree of
reliance on foreign trade taxes.
This volume is meant as a guide for developing country
government officials and professional aid practitioners as well as
academics, researchers and tax policy analysts working in the
development field. It will also be of interest to students of
development with a special interest in public finance issues in
poor countries and how to improve policy-effectiveness, including
tax policy, in a developing country setting.
'This is one of those rare technical books which has an importance
outside its own field' The Daily Telegraph.
'One of the most stimulating post-war books on public finance' The
Guardian.
Part 1 examines the issue of Expenditure Tax in principle and
includes chapters on the following:
* Income, Expenditure and Taxable Capacity
* The Concept of Income in Economic Theory
* Taxation and Savings
* Taxation and risk-bearing
* Taxation and the Incentive to Work
* Company Taxation
* Taxation and Economic Progress
Part 2 examines the issue of Expenditure Tax in practice, asking
whether personal expenditure tax is practicable and putting forward
a proposal for Surtax Reform.
Perfecting your pricing is fundamental to the success of your
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sustainable growth. But how do you know your pricing is right? How
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confidence and clarity? In Pricing for Success, leading pricing
expert Mark Peacock takes a fresh look at the power and psychology
of pricing and walks you clearly through seven essential steps that
will improve your pricing, delight your customers, and create a
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blend of straightforward examples, templates and real-life
case-studies, presented alongside over fifty expert pricing tips,
tools and tactics, you'll discover: Why pricing is your biggest
lever for profitable growth The persuasive pricing techniques that
have the biggest impact How customer-driven approaches make it
easier to boost your bottom line The surprising truth about premium
pricing and how its easier to sell How to cleverly structure your
offer so you can optimise your prices How to avoid common pricing
pitfalls and lose your fear of losing business The time you spend
on getting this right is the best investment youll make in your
business. So, stop leaving money on the table, start taking control
of your pricing and create a powerful new approach to pricing that
will unlock higher profits and provide sustainable business growth.
This book provides a theory capable of explaining the patterns
of public expenditures and taxation that occur under representative
government. Economists and political scientists have come to
realize that issues of public policy and public finance cannot be
solved on the naive assumption that these are problems tackled by a
government that exists only to serve the public good. Instead,
government must be understood as one of the major economic
institutions of society, one that behaves like more familiar
economic institutions--the household and the firm--though the
market it confronts is a market for policies rather than for goods
and services. Albert Breton's pathbreaking work remains important
in taking us toward a theory of representative government that
enables an understanding of the observed behavior of political
institutions.
The author's analysis is cast in a relatively simple demand,
supply and demand-supply-equilibrium framework, using the tools of
marginal and stability analysis to explain the forces that
influence and determine the flow of resources as they are allocated
between competing ends in the public sector. The book presents a
model of demand by citizens, who are assumed to be maximizing their
desires for specific public policies and private goods, and a model
of the supply of public policies by politicians and bureaucrats,
who are assumed to be maximizing the probability of their
re-election and the size of their budgets. Breton defines
government policies and the institutional framework for collective
choices in terms that render them amenable to further analysis.
The main accomplishment of Breton's theory is that it provides
the ability to analyze the interaction of individuals and generates
testable propositions about the behavior of these individuals as
well as about the behavior of public expenditures and taxation in
more aggregative terms. In this way the book will be useful to
students of economics, economists, and those interested in economic
theory.
"Albert Breton" is professor emeritus of economics at the
University of Toronto. He was once director of research for The
Social Research Group in Montreal. His articles have been widely
published in major journals and some of his recent books include
"Rational Foundations of Democratic Politics" and "Political
Extremism and Rationality" (with Gianluigi Galeotti, Pierre Salmon,
and Ronald Wintrobe) and "Bijuralism: An Economic Approach" (with
Michael J. Trebilcock).
This study, first published in 1994, examines an important issue,
the repeal of the thirty percent withholding tax imposed by the US
on interest payments to non-resident alien individuals and foreign
corporations, that is emblematic of the US quest for foreign
capital in the 1980s. It presents an interdisciplinary and
multidisciplinary analytical approach to show how important the
access to foreign capital had become on the eve of the US turning
into a debtor nation.
Economists studying comparative economic systems have generally
neglected the important question of taxation in socialist
countries. This is somewhat surprising since taxation plays an
important role in the regulation of economic activity in these
countries. This book, first published in 1985, aims to restore the
study of taxation to its rightful role in comparative economic
studies. It stresses the importance of taxation and the state
budget and argues that these are tools of economic policy which
complement central economic planning.
As experience with decentralization has accumulated, perceptions of
both the problems that often accompany decentralization and the
best ways to deal with them have evolved. This book draws on
experiences in developing countries to bridge the gap between the
conventional textbook treatment of fiscal decentralization and the
actual practice of subnational government finance. The extensive
literature about the theory and practice is surveyed, and
longstanding problems and new questions are addressed. There is no
simple or single way to get decentralization right. To be
successful, scholars of fiscal decentralization must pay close
attention to the unique political, economic, and institutional
context and objectives in each country. The authors focus on the
key choices that must be made in decentralizing, on how economic
and political factors shape the choices that countries make, and on
how, by paying more attention to the need for a more comprehensive
approach and the critical connections between different components
of decentralization reform, everyone involved might get more for
their money. Bahl and Bird have created a valuable resource for
scholars, students, and practitioners from economics, public
administration and management, planning, policy analysis, and
political science.
This book examines the present status, recent tax reforms and
planned tax policies in some South and East Asia countries since
the 1990s. The evidence is presented in a user friendly manner, but
at the same time uses technically sophisticated methods. The main
countries studied are China, India, Japan, Malaysia, South Korea
and Thailand.
It is unique for being the first systematic treatment of the
topic: hitherto, the information available has been widely
dispersed and difficult to access. It should prove to be a natural
companion to two previous books on taxation published by Routledge
and also edited by Luigi Bernardi.
This book, first published in 1985, investigates the enactment of
the federal income tax as a case study of an important Progressive
Era reform. It was a critical issue that likely divided people
along socioeconomic lines, thus helping to provide insight into the
debate over the 'class origins' of the reformist movement.
Building on the work carried out in the 2004 Routledge book, Tax
Systems and Tax Reforms in Europe, an international team of
contributors now turn their attention to the new EU member states.
The book compares conditions in the new and potential EU Member
states to those in the long-standing EU countries. Topics covered
include:
* A Comparative View of Taxation in the EU and in New
Members
* Tax Policy in EU New Members
* Tax Policy in New Members under the Stability Pact
* Tax Administration and the Black Economy.
As well as investigating countries such as the Czech Republic,
Estonia and the Baltics, Hungary, Poland and Slovenia, this
outstanding book contains a foreword by Vito Tanzi and will be a
valuable resource for postgraduates and professionals in the fields
of economics, politics, finance and European studies.
This set gathers together ten essential texts on Taxation. Covering
the history of taxation from the seventeenth century to the modern
day, these titles range over tax legislation, income taxes,
taxation in communist countries, tax and government, and universal
income.
Contents: Part One: A General Picture of European Tax Systems and the Main Topics in Tax Reforms 1. A Comparative View of Selected European Countries Luca Gandullia 2. Rationale and Open Issues of more Radical Reforms Luigi Bernardi 3. Public Finance and Political Economies in Tax Design and Reforms Paola Profeta 4. Reducing Fiscal Pressure Under the Stability Pact Fedele De Novellis and Salvatore Parlato Part Two: National Case Studies of European Tax Systems and Tax Reforms Luca Gandullia Co-Editor 5. France Simona Scabrosetti 6. Germany Giorgia C. Maffini 7. Ireland Alessandro Sommacal 8. Italy Luigi Bernardi 9. Spain Davide Tondani 10. The Netherlands Graziano Abrate 11. The United Kingdom Giuseppe Migali
Contents: Acknowledgements Preface Introduction List of Sections Diverse Taxing Terms and Strategies Al-musadara system (Moslem Near East) Corporate 'Inversion' (United States) Firma burghi (Great Britain) Rural Patronage (Roman Empire) Tax Avoidance Tax Evasion Tax Farming Underground Economy (frequently referred to as 'the black Market') Ancient World c. 2350 BC - Urukagina's Reform (Babylonia/Sumer) 2000 BC - Kiddinutu (Assyria) 431 BC - Delian League Revolt (Greece) c. 338 BC - Khabbash Revolt (Egypt) c. 360 or 361 BC - Rebellion against Tachos (Egypt) 240-237 BC - Mercenary War (Carthage, North Africa) 220 BC - Rhodes/Byzantium War (Near East) c. 220 BC ff. - Tax Farming Controversy (Palestine, Egyptian Kingdom) c. 200 BC - Sitologi Protests (Egypt, third century BC) 191 BC ff. - Li-t'ien (China) 141 BC ff. - Tax Remission (China) 113 BC - Black Market Complaint (Egypt) 81 BC - Discourses on Salt and Iron (China) 67 BC - Hyrcanus Opposition (Judaea) 44 BC - Opposition to Triumvirs' Taxes (Roman Empire) 43 BC - Asian Tax Resistance (Roman Empire) 26-24 BC - Thebaid Revolts (Egypt, Roman Empire) AD 6 - Senate Tax Opposition (Roman Empire) AD 9 ff. - Wang Mang's Reforms (China) AD 17-24 - Tacfarinas's Revolt (North Africa, Roman Empire) AD 21 - Treveri and Aedui Rebellion (Gaul, Roman Empire) AD 28 - Frisian Rebellion (Roman Germany) AD 30 ff. - Land Tax Riots (China) AD 36 - Cietae Rebellion (Cappadocia) c. AD 39 - Roman Tax Protest (Rome) AD 55 - Egyptian Practors' Appeal (Egypt, Roman Empire) AD 58 - Nero's Tax Reform (Rome) AD 60 - Iceni Revolt (Britain) AD 66-70 - Judaea Revolt (Judaea, Roman Empire) AD 68 - Gaul Revolt (Gaul province, Roman Empire) AD 71 - Temple-Tax Resistance (Judaea and Egypt, AD 71 and ff.) AD 116 - Commanderies Tax Revolt (China) AD 212 - Constitutio Antoniniana (Egypt) AD 238 - Carthage Rebellion (Roman Empire) AD 284-305 - Agri deserti (Roman Empire) AD 297 - Egyptian Revolt (Roman Empire) AD 306 - Roman Revolution, or Maxentius's Revolt (Rome, Roman Empire) AD 284-305 ff.- Agri deserti (Roman Empire) Early Middle Ages, AD 365-1199 365-66 - Revolt of Procopius (Roman Empire) 372 - Rebellion of Firmus (North Africa, Roman Empire) 374-375 - Mauretanian Rebellion (Africa, Western Roman Empire) 375 - Pannonian Tax Resistance (Pannonia, Roman Empire) 376 - Fritigern's Rebellion (Thrace, Eastern Roman Empire) 387 - Antioch Rebellion (Eastern Roman Empire) c. 400 - Gallic Traders' Tax Avoidance (Gaul, Roman Empire) c. 400 ff. - Bagaudae Revolts (Gaul) 450 - Valentinian III's Constitution (Rome, Roman Empire) 458-459 - Refusal to Pay Tribute (Byzantium, formerly Eastern Roman Empire) c. 460 ff. - Buddhist Clergy Growth (China) c. 464-465 - Bibianus's Mission (Gaul) 502 - Refusal to Pay Tribute (Byzantine Empire) c. 528 - Tarsus Protests (Eastern Roman Empire) 532 - Nika Revolt (Byzantium) 540 - Lazica Revolt (Lazica, now Jordan) c. 544 - Injuriosus's Protest (Kingdom of the Franks) 548 - Stoning of Parthenius (Kingdom of the Franks) 578 - Limoges Riot (Kingdom of the Franks) c. 582 ff. - Falsification of Records (China) 589 - Bishop Gregory's Tax Resistance (Kingdom of the Franks) 645 - Alexandria Uprising (Egypt) 665 - Gennadius's Tax Rejection (Egypt, Byzantine Empire) 687 - Ling-nan Rising (China) 711 ff. - Suppressing Buddhist Tax Evasion (China) 721 ff. - Re-registration Opposition (China) 722 - Papal Tax Rejection (Italy, Byzantine Empire) 727 - Cosmas's Revolt (Greece, Byzantine Empire) 820-823 - Thomas the Slav Revolt (Byzantium) 821 ff. - Tea Tax Evasion (China) 874 ff. - Banditry (China) 882 - Limonta Peasants Protest (Italy) Early 900s - Bedouin Revolt (Iraq) 913 and ff. - Bulgarian War (Byzantine Empire) 917 - Basra Riot (Iraq) 934 - Slav Tribute Rebellion (Byzantine Empire) 969 - Fostat Revolt (Egypt) 991 - Danegeld Resistance (Britain) 994 - Church Council (France) 1003 - Church Tax Opposition (Byzantine Empire) 1040 - Bulgarian Revolt (Byzantine Empire) c. 1042 ff. - Military Dismantling (Byzantine Empire, or Eastern Roman Empire) c. 1057 - Lady Godiva's Ride (England) 1188 - Saladin Tithe Protest (France) 1197 - German Tax Opposition (Byzantine Empire) 1198 ff. - Tithe Controversy (Poland) Late Middle Ages, 1200-1500 1207 ff. - Tithe Conflict (Poland) 1215 - Magna Carta (England) 1222 - Golden Bull Exemption (Hungary) 1224 - Abbott of Battle vs. William (England) 1237 - Aids Resistance (England) 1241- Mintey Resistance (England) 1248 ff. - Tithe Opposition (Poland) 1270 - Parlement Decree of 1270 (France) 1280 - Fralse (Sweden) 1282 - Sicilian Vespers Revolt (Sicily) 1285 ff. - Anatolian Rebellions (Asia Minor, Byzantium) 1289 - Tax Resistance (Florentine Republic, Italy) 1296 - Cistercian Order Tax Uprising (France) 1297 - Maltolt Opposition (England) 1297 ff. - Papal Tax Opposition (Italy) 1300 - Charles of Valois Aid Protest (France) 1303 - Althing Remonstrance (Iceland) 1304 - Flanders Peasant War (France) 1304 - Bithynia Tax Revolt (Byzantine Empire) 1308 - Marriage Aid Protest of 1308 (France) 1314 - Burgundy, League of (France) 1314 - Nobles Revolt of 1314 (France) 1321 - Thrace Tax Exemption (Byzantine Empire) 1323 - Populares (France) c. 1330 - Fordwich Attack (England) 1332-1334 - Peasants Revolt (India) 1334 - Parlement Decree of 1334 (France) 1337 - Languedoc Arriere-ban Protest (France) 1338-1339 - Protest Poems and Songs (England) 1339 - Norman Estates Tax Charter (France) 1340-1342 - Lincolnshire Inquiries (England) 1341 - Rejection of Estimo (Florentine Republic, Italy) 1341 - La Puy Salt Tax Protest (France) 1343 - Crisis of 1343 (France) 1343 - Brienne's Downfall (Florentine Republic, Italy) 1346 - Estates of Languedoil (France) 1348 - Normandy Riots (France) 1350s - Boendur Revolt (Iceland) 1351 - Rouen Rising (France) 1351-1368 - Lower Yangtze Rebellions (China) 1354 - Rienzo's Demise (Italy) 1356 - Navarrese Tax Opposition (France) 1358 - Jacquerie (France) 1360-70 - Venice Salt Makers Tax Opposition (Italy) 1363 - Ransom Protest (Scotland) 1369 - Acquitaine Revolt (France) 1378 - Languedoc Uprising (France) 1379 - Ghent Revolt (Flanders) 1381 - Aides Uprisings (France) 1381 - Wat Tyler's Rebellion (Great Britain) 1388 - Remensas' Protests (Spain) 1391 - Barcelona Riots (Spain) 1393 - Eyjafjord Tax Resistance (Iceland) 1400 ff. - Cuetaxtla Protest (Mexico) 1413 - Estates-General Reforms (France) 1425 - Catasta Debate (Florence, Italy) 1450 - Jack Cade's Rebellion (England) 1461 - Rheims Tax Revolt (France) 1462 - Remenca Serfs Rising (Spain) 1465 - 'War for the Public Weal' (War of the League of the Public Weal) (France) 1480 - Muscovy Tribute Resistance (Russia) 1484 - Tours States-General (France) 1489 - Yorkshire Rebellion (England) 1497 - Cornish Risings of 1497 (Cornish Rebellion) (England) Renaissance to Enlightenment, 1500-1700 1502 ff.- Bundschuh (Germany/Switzerland) 1514 - Agen Revolt (France) 1514 - 'Poor Conrad' Rebellion (Arme Konrad) (Germany) 1520-21 - Great Revolt in Castile (Spain) 1524-25 - Peasants' Revolt (Peasants' War, Bauernkrieg) (Germany/Austria) 1525 - Amicable Grant Resistance (England) 1529ff. - Tithe Payers' Strike (France) 1536-37 - Pilgrimage of Grace (England) 1537 - Montelimar Exemption Protest (France) 1536 ff. - Ghent Revolt (Flanders, Belgium, Holy Roman Empire) 1540s - Telemark Uprising (Norway) 1542 - Gabelle Revolt (France) 1542 - Nils Dacke Rising (Sweden) 1543 - Export Duty Resistance (Netherlands, Holy Roman Empire) 1543 - 1545-Cortes Tax Refusals (Spain) 1548 - Guyenne Revolt (France) 1549 - Western Rebellion (England) 1563-1564 - Tax Farming Complaints (Ottoman Empire) 1564 - Parlement Tax Act (France) 1567ff. - Revolt of the Netherlands (Spanish Habsburg Empire) 1567 ff. - Reichenstein Rising (Austria) 1570s - Trondelag Uprising (Norway) 1572 - Census Opposition (Cyprus, Ottoman Empire) 1573 - Tithe Opposition (Sweden) 1573 - Croat Rising (Hungary, Austrian Monarchy) 1573-1577 - Castile Tax Resistance (Spain) 1576 - Cahier de doleance (France) 1578 - Anti-tax League (France) 1580 - Carnival in Romans (France) 1582 ff. - Haute-Uzege Revolt (France) 1586 - Gautiers Revolt (France) 1589 ff - Millones Protests (Spain) 1590s - Campaneres (France) 1591-1594 - Rappenkrieg (Switzerland) 1592 - Tunja Sales Tax Revolts (Colombia) 1594 ff. - Peasants' Revolt (Austria) 1593-95 - Vivarais Uprising (France) 1594 - Michael's Revolt (Romania, Ottoman Empire) 1595 - Third Estate Appeal (France) 1595-1597 - Peasant Risings (Austria) 1596 - Finland Rising (Sweden) 1596-1610 - Celali Revolts (Ottoman Empire) 1597 - Tax Rebellions (China) 1597 - Pancarte Resistance (France) 1597-Peasants Revolt (Hungary, Austrian Monarchy) 1598-1613-Time of Troubles (Russia) 1603-1608 - 'The Great Flight' (Ottoman Empire) 1606-1607 - Bolotnikov Rebellion (Russia) 1610 - Great Contract (Great Britain) 1620 ff. - Stock-and-Land Tax Conflict (Sweden) 1622 - Little Toll (Sweden) 1624 - Poitiers Riot (France) 1626 - Peasants Uprising (Austria) 1626 ff. - Catalonia Rebellion (Spanish Kingdom) 1628 - Petition of Right (Great Britain) 1630 - Lanturelu Rising (France) 1630 - Cascaveoux Revolt (France) 1631-1632 - Vizcaya Revolt (Spain) 1634-39 - Ship Writs Protest (Great Britain) 1635 - Agen Rising (France) 1635-43 - Saintonge/Angoumois Rebellions (France) 1636-1637 - Croquants Revolt (France) 1637 - Evora Riots (Portugal) 1638 ff. - Pardiac Revolts (France) 1639-43 - Va-nu-Pieds Revolt (France) 1640s - Excise Riots (England) 1643 - Excise and New Impost Protests (Great Britain) 1643 - Tax Risings (France) 1645 - Montpellier Revolt (France) 1645 - Cordoba Tax Resistance (Spain) 1647 - Palermo Revolt (Sicily, Spanish Kingdom) 1647-1648 - Naples Revolt (Italy, Spanish Kingdom) 1648 - Customs Protest (Ottoman Empire) 1648 - Moscow Uprising (Russia) 1648-1653 - Fronde of the Parlement (France) 1653 - Swiss Peasant War (Switzerland) 1659 ff. - Indigo Tax Evasion (Guatemala) 1662 - Kolomenskoe Protest (Russia) 1662 - Lustucru War (France) 1663 - Chalosse Rising (France) 1670 - Aubenas Revolt (France) 1670s - Peasant Revolt (France) 1675 - Bonnets Rouge Revolt (France) 1676 - Bacon's Rebellion (American Colonies, Great Britain) 1683 - Repartimiento Protest (Guatemala) 1689 - Hearth Tax (Hearth-Money) Repeal (Great Britain) Eighteenth Century 1700 - Camisard Revolt (France) 1703 - Rakoczi's Insurrection (Hungary, Austrian Empire) 1707-08 - Lower Don Rebellion (Russia) 1712 - Mosquito Coast Rebellion (Central America) 1713 - Tax Rejection (Sweden) 1717 - Fukuyama Rising (Japan) 1726-1727 - Sanchu ikki (Japan) 1729 - Piche Settlement (Guatemala) 1733 - Excise Bill Riots (Great Britain) 1736 - Gin Act Protests (Great Britain) 1736 - Porteous Riots (Great Britain) 1739 - Iwaki Daira Rising (Japan) 1749 - Aizu Rising (Japan) 1749-1751 - Vingtieme Opposition (France) 1752 - Fukuyama Rising (Japan) 1761 - Canek Revolt (Yucatan) 1761-1763 - Ueda Horeki Rising (Japan) 1762 ff. - War of the Strilars (Norway) 1763 - Cider Act Protests (Great Britain) 1763 ff. - Bourbon Fiscal Reform Resistance (Guatemala) 1764-1765 - Tenma Sodo (Japan) 1764-75 - American Revolution (American Colonies, Great Britain) 1765 - Strilekrigen (Norway) 1765 - Rebellion of the Barrios (Ecuador) 1765 - Stamp Act Crisis and Stamp Act Congress (American Colonies, Great Britain) 1765-71 - Regulators (American Colonies, Great Britain) 1767 - Guanajuato Riot (Mexico) 1767 - Silesia Revolt (Austrian Monarchy) 1770 - Fukuyama Rising (Japan) 1773 - Palermo Revolt (Sicily, Italy) 1773-1774 - Boston Tea Party (Massachusetts Colony, Great Britain) 1773-75 - Pugachev Revolt (Russia) 1774 - Cochabamba Customs House Riot (Bolivia) 1775 - Peasants Rebellion (Bohemia, Austrian Monarchy, Holy Roman Empire) 1776 - Koyasan Revolt (Japan) 1780 - Arequipa Rebellion (Peru) 1780 - Katarista Rebellion (Bolivia) 1780 - La Paz Uprising (Bolivia) 1780-81 - Tupac Amaru Revolution (Peru) 1781 - Comunero Rebellion (Colombia) 1781 - Silk Tax Rising (Japan) 1782 - Carriage Tax Revolt (Sicily) 1783 ff. - Pennsylvania Whiskey Excise Protests (United States) 1784 - Nobles' Tax Opposition (Austrian Empire) 1784 - Horia and Closca Revolt (Transylvania, Austrian Monarchy) 1786 - Shays's Rebellion (United States) 1786-1787 - Tenmei Rising (Japan) 1786-1787 - Lofthuus's Revolt (Norway) 1788-89 - Minas Gerais Conspiracy (Brazil) 1789-1802 - French Revolution (France) 1790 - Decree Repeal Uprising (Austria) 1790 - Saxony Peasants' Revolt (Electorate of Saxony, Germany) 1790 - Fishermen's Revolt (Japan) 1793 ff. - White Lotus Rebellion (China) 1794 - Whiskey Rebellion (United States) 1794 - Pazvantoglu Rebellion (Bulgaria, Ottoman Empire) 1795 - Denbigh Protest (Wales) 1799 - Fries Rebellion (United States) Nineteenth Century 1800 - St. Clears Tax Riot (Wales, Great Britain) 1802 - Parliament's Expunging Tax Roles (Great Britain) 1802-07 - Zempoala Tax Resistance (Mexico) 1806 - Llannon Riot (Wales, Great Britain) 1810 - Nobles' Tax Rebellion (Sicily) 1810 ff. - Nobles' Tax Reform Opposition (Prussia) 1811-1812 - Takeda Rising (Japan) 1814 - Echigo Rising (Japan) 1828 - Nobles' Tax Opposition (Russia) 1815-20 - Totonicapan Anti-tribute Uprising (Guatemala) 1816 - Commons Abolition of the Income Tax (Great Britain) 1822 - Cachoeira Uprising (Brazil) 1825 - Tumenggung Mohamad Revolt (Indonesia) 1826 - Homs Revolt (Syria) 1826 ff. - Hama Protest (Syria) 1831 - Damascus Revolt (Syria) 1831-1840 - Ferde Tax Opposition (Syria and Palestine) 1831-32 - Carmarthen Riots (Wales) 1833 - 'Awayid Abolition (Syria) 1834 - Fellah Revolt (Palestine, Ottoman Empire) 1835-1837 - Peasant Risings (Bulgaria, Ottoman Empire) 1838 - Carrera Revolt (Guatemala) 1838 - Anti-Corn-Law League (Great Britain) 1839-42 - Rebecca Riots (Wales) 1840s ff. - Tax Resistance Movements (China) 1841 - Druze Tax Resistance (Syria) 1841 - Anatolian Tax Resistance (Turkey, Ottoman Empire) 1842 - Ch'ung-yang Uprising (China) 1842 - Zhaowen County Uprising (China) 1845 - Tjikandi Affair (Indonesia) 1847 ff. - Battle of the Malt Tax (Great Britain) 1847-50 - Sierra Gorda Rebellion (Mexico) 1848 - Revolution of 1848 (Sicily) 1850 - Aleppo Revolt (Syria) 1850 - Peasant Rising (Bulgaria, Ottoman Empire) 1851 - Census Rebellion (Brazil) 1851 - Grape Growers Strike (Bulgaria, Ottoman Empire) 1853 - Nambu Rising (Japan) 1853 - Qingpu Resistance (China) 1854 - 'Alawis Revolt (Syria) 1855-1856 - Bedel Opposition (Syria) 1860 ff. - Shantung Tax Resistance (China) 1860 - Damascus Riots (Syria) 1860s - Zemstvo Tax Protest (Russia) 1866 - 1867-Kaisei Rising (Japan) 1871 - Match Girls (Great Britain) 1872 - Land and Labour League (Great Britain) 1874-1875 - Peasants Revolt (Herzegovina, Ottoman Empire) 1879 ff. - Single Tax Movement (United States) 1880 - Vintem Riot (Brazil) 1880s - Salt Tax Uprisings (Egypt) 1884 - Chichibu Rising (Japan) 1888 - Banten Revolt (Indonesia) 1891 ff. - Anti-tax Riots (Italy) 1894 - Sicily Rebellion (Italy) 1895 - Income Tax Opposition (France) Twentieth and Twenty-First Centuries 1900 ff. - Acre War (Bolivia) 1900 ff. - Free Conservatives (Denmark) 1901-1905, and ff. - Peasant Antitax Risings (China) 1906 - Bambatha Rebellion (Natal, South Africa) 1907 - Winegrowers' Strike (France) 1908 - Dai Loc Tax Revolt (Viet Nam) 1911 - Waichow Revolution (China) 1916 - Two Kitchen Knives Rebellion (China) 1918 - Opium Surtax Resistance (China) 1919 ff. - Georgists (Danmarks Retsforbund) (Denmark) 1920s - Tax Boycotts (Burma) 1921 - Guntur No-tax Campaign (India) 1923 ff. - Red Spears' Tax Risings (China) 1925 ff. - Opium Tax Protests (China) 1930 - Nghe An Revolt (Vietnam) 1930 ff. - Great Depression Tax Resistance (United States) 1931-1932 - Ch'ang-le Revolt (China) 1932 - Chiang-tu hsien Disturbances (China) 1934 - Taxi Drivers' Strike (France) 1937-1939 - Damodar Canal Tax Movement (India) 1943 - Tigrai Rebellion (Ethiopia) 1949 - Tax Law Opposition (Japan) 1953 ff. - Poujadisme (France) 1960s - Barwick Court (Australia) 1963-1970 - Bale Rebellion (Ethiopia) 1964 - Latifundists' Tax Resistance (Portugal) 1968 - Gojjam Revolt (Ethiopia) 1969 - Antiwar Tax Rally (United States) 1970 - Scarsdale Property Tax Rejection (United States) 1978 - Proposition 13 (United States) 1990 - Poll Tax Riots (Great Britain) 1995 ff. - Taxpayer Protection Act (Canada) 1999 - Gasoline Tax Protests (Jamaica) 2000 ff. - DC Vote (United States) 2000 - Fuel Tax Protests (Europe) 2000 - Banana Tax Protest (People's Republic of China) 2001 - Separatists' Movement (Canada) 2001 - Tennessee Income Tax Protest (United States) 2002 - Restaurateurs Strike (France) 2002 - Tax Opposition (Ascension Island) Biographies Bacon, Nathaniel (1647-1676) (United States) Baez, Joan (1941- ) Ball, John ( -1381) (Great Britain) Bassingbourne, Sir Stephen (Great Britain) Boadicea (Boudicca or Boudica) (d. 60 A.D.) (Britain) Bolotnikov, Ivan Isaevich ( -1607, Russia) Boniface VIII ( -1303, Italy) Charles the Bad (Charles II of Navarre) (1332-1387, France) Cobden, Richard (1804-1865, Great Britain) Cruz, Francisco de la ( -1578, Peru) Flavius Sabinus ( ,Rome) Fries, John (1750-1825, United States) George, Henry (1839-1897, United States) Germanus (c. 378-448, Gaul) Hampden, John (c. 1595-1643, England) d'Harcourt, Godefroy ( -1356, France) Jarvis, Howard (1903-1986, United States) Kellems, Vivien (1896-1975, United States) Lee, J. (Joseph) Bracken (1899-1996, United States) Philip IV (Philip the Fair) (1268-1314, France) Shays, Daniel (1747-1825, United States) Tupac Amaru (1747-1781, Peru) Tyler, Wat (Walter Tyler, -June 15, 1281, England) Appendix: Entry by Nation Bibliography Index
Dick Netzer, a leading public finance economist specializing in
state and local issues and urban government, brings together in
this comprehensive volume essays by top scholars connecting the
property tax with land use. They explore the idea that the property
tax is used as a partial substitute for land use regulation and
other policies designed to affect how land is utilized. Like many
economists, the contributors see some type of property taxation as
the more efficient means of helping to shape land use. Some of the
essays analyze a conventional property tax, while others consider
radically different systems of property taxation. The first paper
sets the stage, modeling taxes on land and buildings in the context
of a dynamic model of real estate markets. The remaining papers
examine how various tax mechanisms and non-tax alternatives to
regulating and determining land use, such as zoning and private
neighborhood associations, complement or substitute for one
another. Urban planners and economists interested in local public
finance will welcome this comprehensive study.
This title was first published in 2003. India's tax revenues depend
on manufacturing while agriculture and services generate
employment. WTO's Uruguay and Doha rounds imply large tariff cuts.
This affects the competitiveness of the Indian manufacturing sector
and has implications for government deficits. Excessive dependence
on indirect taxes and subsidies to regulate markets introduces
distortions and is incompatible with free market principles. The
book analyses welfare implications of fiscal and trade policies for
India. To put the results in perspective, developments in trade
theory, public finance and Computable General Equilibrium (CGE)
modelling are covered. Theoretical results are juxtaposed with
empirical findings from these models. Methodology to construct CGE
models is also covered. The trade model covers tariff cuts under
various assumptions besides incorporating "new trade theory". As
tax reforms and tariff cuts are independent, past tax reforms like
MODVAT (MODified VAT) and proposed reforms like VAT,
elimination/reduction of subsidies are covered using a separate tax
model.
Economists studying comparative economic systems have generally
neglected the important question of taxation in socialist
countries. This is somewhat surprising since taxation plays an
important role in the regulation of economic activity in these
countries. This book, first published in 1985, aims to restore the
study of taxation to its rightful role in comparative economic
studies. It stresses the importance of taxation and the state
budget and argues that these are tools of economic policy which
complement central economic planning.
Tax policy questions may relate to specific problems, concerning
perhaps the revenue implications of a particular tax, or they may
involve an extensive analysis of the cost and redistributive
effects of many taxes and transfer payments. This book is concerned
with the ways in which tax policy design can be enhanced by the use
of a behavioural tax microsimulation model capable of evaluating
the effects of planned or actual tax reforms. An advantage of such
a large-scale tax simulation model, which reflects the
heterogeneity of the population and captures the details of the tax
structure, is that it can examine detailed practical policy
questions and can provide direct inputs into policy debates. After
introducing behavioural models, the authors discuss the role of
means testing, several hypothetical policy reforms, actual and
proposed reforms and recent modelling developments.Tax Policy
Design and Behavioural Microsimulation Modelling will be of
interest to academics and researchers of economics, econometrics
and public finance. It will also be useful reading for policymakers
responsible for the formulation of taxation.
The Telegraph Tax Guide is the UK's bestselling tax handbook,
containing everything you need to know about completing a
self-assessment tax return for the 2021/22 financial year. With
advice on how to complete self-assessment tax returns and a number
of tax saving tips, this indispensable book includes: - Key changes
from the Budget and Treasury Statements - Dealing effectively with
HR Revenue and Customs - Worked illustrations showing you how to
complete your tax submission - How living or working abroad affects
the tax that you pay - Tax saving tips which help you save money
Whether you are self-employed, work part time of full time, are
unemployed or retired, if you pay tax The Telegraph Tax Guide is
invaluable. It helps ensure that you are as tax efficient as
possible, offering practical advice, timetables and examples that
make the complex and challenging world of tax returns easier to
understand.
This collection of twenty essays (eighteen of which are original)
examines the merits and shortcomings of land-value taxation, which
has a benign economic influence, and how it compares and contrasts
with the conventional property tax. The latter is shown as
deterring enterprise to the detriment of employment and as pushing
up the cost of improving property with inflationary consequences.
The former, with evidence from places where it is already in use,
is shown to encourage optimum land use, foster employment, and
prevent urban sprawl. One of the other benefits of land-value
taxation is that it is not a tax that can be avoided or
circumvented, helping to reduce the cost of tax collection and
enforcement.
Contributions by a distinguished interdisciplinary group of
scholars include four previously unpublished essays by the late
Professor William S. Vickrey, the 1996 Nobel laureate in
economics.
Taxation in Modern China explores the tax and public finance issues arising from China's economic transition. The contributors, among the leading authorities on public finance, transitional economics and policy reform in China, direct attention to the largest and most comprehensive fiscal reform programme in modern history. The essays collected here cover the main institutional, intergovernmental and industrial issues and address the long-term challenge facing China as well as transitional changes.
In this 30th volume of Advances in Taxation, editor John Hasseldine
includes studies from expert contributors to explore topics such
as: the stock market reaction to the Tax Cuts and Jobs Act;
strategic repatriations made by firms; and corporate social
responsibility and tax planning. Three studies separately examine
individual responses to taxation including the renunciation of U.S.
citizenship due to the Foreign Account Tax Compliance Act, the
imposition of a tax on sugar-sweetened beverages, and the effects
of social media on tax compliance in a developing country.
Reporting peer-reviewed research contributions from the U.S.,
Canada, and Malaysia Advances in Taxation Volume 30 is essential
reading for those looking to keep abreast of the most recent
research, including empirical studies using a variety of research
methods from different institutional settings and contexts
This volume provides a history of tax limitation movements in
America, showing how direct democracy can, ironically, lead to
diminished public involvement in government. Contrary to
conventional wisdom, recent ballot initiatives to limit state taxes
in the USA have not been the result of a groundswell of public
outrage. Instead, they have been carefully orchestrated from the
top down by professional tax crusaders: political entrepreneurs
with their own agenda.
Following the introduction of the uniform business rate in 1990,
local property taxation changed dramatically, whilst retaining many
of its historical and familiar characteristics. Rating Law and
Valuation details the existing, non-domestic rating system from the
principles of rate liability and the definition of hereditament,
the rateable value, to the procedure for compiling and altering the
rating lists. The book also discusses how the methods of valuation
are used by rating valuers to produce rateable values for the more
common property types. The text concludes with a similar treatment
of Council Tax which is levied on domestic property. Rating Law and
Valuation is written primarily for those studying property
valuation as part of their course, and is an indispensible
reference book for those taking professional courses of The Royal
Institution of Chartered Surveyors (RICS), Incorporated Society of
Valuers and Auctioneers (ISVA), and Institute of Revenue and Rating
Valuation (IRRV). It is also a useful resource for practitioners
who are required to deal with rating law and valuation but who do
not do so on a regular basis.
This study explores the formation of the European Union's tax
policy and asks why member states did not raise objections to it.
Firstly, it examines the "Europeanization" of domestic tax policy
in Italy and the UK, asking how domestic policy has changed and
what is meant by "Europeanization". Secondly it puts the European
Union tax policy in the wider context of tax globalization. Will
the liberalization of capital movement, tax havens and the
flexibility of multinationals in managing their taxable incomes
wreck the European Union's fragile tax policies? In addressing
these issues the study finds that knowledge is one of the most
important resources in the European corporate tax process. It
highlights the political problems raised by the search for rules,
principles and appropriate levels of tax co-ordination and
concludes that the European Union should re-consider its tax policy
with new arguments.
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