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Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation
This volume presents Richard Blundell's outstanding research on the
modern economic analysis of labor markets and public policy
reforms. Professor Blundell's hugely influential work has enhanced
greatly our understanding of how individuals' behavior on the labor
market respond to taxation and social policy influence. Edited by
IZA, this volume brings together the author's key papers, some
co-authored and some unpublished, with new introductions and an
epilogue. It covers some of the main research insights in the study
of labor supply. The question of how individuals adapt their
behavior in response to policy changes is one of the most
investigated topics in empirical labor and public economics. Do
people reduce their working hours if governments decide to raise
taxes? Might they even withdraw completely from the labor market?
Labor supply estimations are extensively used for various policy
analyses and economic research. Labor supply elasticities are key
information when evaluating tax-benefit policy reforms and their
effect on tax revenue, employment, and redistribution. The chapters
cover empirical and theoretical developments as well as
applications to tax and welfare reform, and each represents a
substantive research contribution from Blundell's publications in
top research outlets.
The study of taxation is fundamental for understanding the
construction of Tibetan polities, the nature of their power - often
with a marked religious component - and their relationships with
their subjects, as well as the consequences of taxation for social
stratification. This volume takes the analysis of taxation in
Tibetan societies (both under the Ganden Phodrang and beyond it) in
new directions, using hitherto unexploited Tibetan-language
sources. It pursues the dual objective of advancing our
understanding of the organisation of taxation from an institutional
perspective and of highlighting the ways in which taxpayers
themselves experienced and represented these fiscal systems.
Contributors are Saadet Arslan, John Bray, Kalsang Norbu Gurung,
Isabelle Henrion-Dourcy, Berthe Jansen, Diana Lange, Nancy E.
Levine, Charles Ramble, Isabelle Riaboff, Peter Schwieger, Alice
Travers, and Maria M. Turek.
Over the past couple of decades, differentials in the level of
private contributions to charitable organizations have become a
central matter of public policy. Because private charitable
contributions finance many socially valuable activities (for
example, education and the arts), many governments have tried to
boost private philanthropy through various active policy
interventions. Furthermore, the temptation to rely on private
contributions to finance the provision of public goods has
increased substantially in recent years as fiscal constraints have
become tighter. Yet there is little robust quantitative evidence
regarding the differentials in private charitable giving across
countries, and more importantly very little consensus on why these
differentials may exist. This volume provides an original,
comparative, and historical analysis of charitable giving and of
tax policies towards private philanthropy across different
countries. It sheds new light on the determinants of private
philanthropy and offers interesting practical insights for
improving tax policies towards charitable giving.
"International Taxation in America" presents the most complete
and indispensible guide to international taxation available in
today's market. Author Brian Dooley, CPA, is a seasoned tax
researcher and specialist in international tax and is among the
very few experts who have experienced hundreds of international tax
audits without a loss.
Covering international taxation for businesses, the taxation of
shareholders of foreign corporations, foreign tax credits,
cross-border estate planning, and much more, Dooley offers
meticulous research and clear explanations of hundreds of
international tax-related issues. Whether the subject is tax haven
corporations and trusts, reducing taxes through tax treaties,
learning how Americans are taxed abroad, or estate planning for
multi-national families, Dooley explains the subject in thorough
and clear language.
"International Taxation in America" provides valuable lessons
for your enrichment, including useful links to help guide you
online. You'll receive the level of information and expertise
required to avoid mistakes and IRS scrutiny.
In volume 29 of Advances in Taxation, editor John Hasseldine
includes studies from expert contributors exploring topics such as:
implicit taxes in imperfect markets; repatriation of indefinitely
reinvested earnings; tax compliance in multiple countries; innocent
spouse tax relief decisions; and the pedagogical benefits of
position paper assignments in tax education. Reporting
peer-reviewed research contributions from North America, Africa,
and Asia, Advances in Taxation 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 collection of 20 essays examines the merits of land-value
taxation and distinguishes it from the conventional property tax
because it has a more benign economic influence. It includes four
essays by William S. Vickrey, the 1996 Nobel laureate in economics.
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