First published in 1987. The reform of the welfare state in the United Kingdom is high on the agenda of all political parties and the proposals for reform, both official and private, are numerous. In this book, Professor Beenstock and his colleagues took a comprehensive account of the social security of the 1980s, as well as the tax system, as it had evolved over the Beveridge era and how it affected our incentive to work. The book describes the theory of labour supply decisions in their relationship to the tax benefit system. It illustrates how tax and social security arrangements affected labour supply decisions as well as monitoring how these decisions had evolved over the post-war period. It also considers retirement decisions in the UK as well as the government's plans to reform the social security system.

Gain a thorough understanding of tax research today with the hands-on practice you need to succeed in class and on the job. Sawyers/Gill's market-leading FEDERAL TAX RESEARCH, 12E's step-by-step approach uses current examples and engaging discussions to focus on the most important elements of federal tax law and tax practices. You work with the latest versions of today's most popular online tax research tools, including Thomson Reuters Checkpoint, CCH IntelliConnect, and BNA Bloomberg. Significant updates address ethical challenges in taxation today, qualified business income deductions and other legislative changes enacted by the Tax Cuts and Jobs Act of 2017 as well as how Congress enacts technical changes. Coverage of professional and legal responsibilities and IRS practices and procedures helps you prepare for the CPA exam, while a focus on key research skills, critical problem-solving and communication skills prepares you for success in today's workplace.

This work, first published in 1913, deals with the causes which led to the imposition of the various taxes which were levied down to and including the first income tax act (1799). Indeed, for an understanding of the system of taxation of the nineteenth century a knowledge of that which preceded it is necessary. The author begins by an explanation of the Tudor and Stuart finances before the time of the civil war at which point the break-down of the former system, as well as the need for a much larger revenue, resulted in important changes in the method of taxation.

In this book, first published in 1939, an analysis is given of the incidence both of partial income taxes, that is of income taxes which are levied on the incomes arising from particular lines of industry, and of a general income tax.

This book, first published in 1987, is a study of the political processes that underlie the determination of taxation - and much else - in the centuries-old government of Britain. Governments inherit a large legacy of policies, and it is the inertia force of past commitments that determine much of what a government does. This is especially true of taxation, and this book explores the forces at work on the policies of taxation. It also helps us understand what might be the future of taxation.

This book, first published in 1971, presents an analysis of the taxes levied on wealth or capital - death duties, annual wealth taxes and capital gains taxes. It provides a comprehensive study of these taxes, and recommends a series of measures, including the replacement of certain taxes, that would promote equality. The book also provides a masterly historical summary of death duties in the UK.

This book, first published in 1989, assesses the existing tax and benefit systems as being beyond repair, and examines the case for integration. Integrated tax/benefit systems change the basis of entitlement from contribution record and contingency to citizenship and need. Having shown that full integration is not realistic, the author discusses four major partial integration options in detail. Basing her comparison on detailed analysis of specific models, she is able to compare the redistributive and incentive efforts of each scheme.

Fiscal policy has always been a primary measure of macroeconomic control. The fiscal revenue and expenditure can influence the operation of the whole economic and social activities by changing the existing GDP distribution pattern, affecting the consumption and investment of enterprises and people, etc. Within the framework of macroeconomic analysis, this book reviews the evolution of China's fiscal policy, and the main changes China's economy has experienced since 1990s. To begin with, it makes an empirical research of China's national debts, including their relationship with macroeconomic regulation and total social demand. Besides, it examines the economic effect mechanism of national debts issuance. Then it focuses on the taxation issues, elucidating the sources of tax revenue growth and the judgments on tax burden. The issue of tax reduction is also covered, especially its complexity in China. Lastly, it provides insights into China's fiscal tendency, changes of macroeconomic policies, and financial operation in the context of the "New Normal". Scholars and students in economics, finance and Chinese economic studies will be attracted by this book. Also, it will appeal to readers interested in modern Chinese economic history.

"Advances in Taxation" publishes articles dealing with all aspects of taxation. Articles can address tax policy issues at federal, state, local, or international level. The series primarily publishes empirical studies that address compliance, computer usage, education, legal, planning, or policy issues. These studies generally involve interdisciplinary research that incorporates theories from accounting, economics, finance, psychology, and/or sociology.

This book is a comprehensive analysis of the major issues in state sales taxation. Topics such as taxation of services, mergers and acquisitions, nonprofit organizations, media, religious organizations, and international companies are analyzed by a group of the nation's leading experts on state taxation, including representatives of industry, government, and academia. The book identifies long-term qualitative and quantitative trends in the sales tax base and rates. Likely policy changes during the next decade are pinpointed and their implications discussed. Emerging sales tax problems are identified and analyzed, and techniques for integrating equity in sales tax design are included.

This unique volume will be of interest to tax planners and managers in business, and tax policy-makers and administrators in state and local governments.

"Advances in Taxation" publishes articles dealing with all aspects of taxation. Articles can address tax policy issues at the federal, state, local, or international level. The series primarily publishes empirical studies that address compliance, computer usage, education, legal, planning, or policy issues. These studies generally involve interdisciplinary research that incorporates theories from accounting, economics, finance, psychology, and sociology.

In evaluating environmental policy, researchers have tended to focus on the industry or market that is targeted by regulation and to disregard policy impacts in other parts of the economy. Recent research indicates, however, that in economies where governments rely on distortionary taxes, environmental regulation can profoundly affect costs and efficiency in areas other than the targeted industry or market. These findings signal the importance of evaluating environmental policy using a general equilibrium framework - an approach that can capture interactions across industries, sectors or markets. General equilibrium analysis can fundamentally alter the evaluation of environmental tax policies, and can overturn conventional wisdom concerning the relative cost-effectiveness of environmental taxes, emissions quotas, or mandated technologies.This volume gathers together important papers on the general equilibrium impacts of environmental regulation in the presence of distortionary taxes. Topics include optimal environmental taxation,'green tax reform' and the 'double dividend', and the choice among alternative policy instruments. The volume will be of interest to environmental economists, public finance economists and researchers interested in the economics of regulation.

When taxes are introduced on carbon and energy, and the revenue is used to reduce other taxes, will a positive effect be achieved both for the environment and for the economy? In 1990 Finland was the first country to introduce a tax on CO2. Later, Sweden, Denmark, Netherlands, Slovenia, Germany and the UK followed suit with tax reforms that shifted taxation from labour to carbon and energy. Over the years, CO {2} and energy taxes have gradually been raised, so that in Europe taxes of more than 25 billion Euros a year have been shifted.
This book examines carbon-energy taxation in detail and looks at tax shifting programmes for lowering other taxes. It offers extensive analysis on the basis of historical data and seeks to answer important questions for policy-making, such as: What was the impact of tax shifting for economic performance and competitiveness? By how much were emissions of CO {2} reduced? Could energy-intensive industries cut further down on their fuel demand or did they loose market shares? To what extent was there "leakage" from Europe, so that production and CO {2} emissions were shifted to other countries or regions without CO {2} -abatement policy? The use of unique and original data, including sector-specific energy prices and taxes, as well as the use of advanced statistical techniques, such as co-integration analysis and panel-regression techniques along with the time-series estimated macro-economic model E3ME, make this a truly comprehensive volume.
On the basis of the lessons learned in Europe, this volume indicates how carbon-energy taxation could usefully be combined with emissions trading, and discusses implications for future international climate policy, including how the IPCC recommendations for a gradual escalation in carbon price could be accomplished while preventing carbon leakage.

Taxes are an inescapable part of life. They are perhaps the most economically consequential aspect of the relationship between individuals and their government. Understanding tax development and implementation, not to mention the political forces involved, is critical to fully appreciating and critiquing that relationship. Tax Politics and Policy offers a comprehensive survey of taxation in the United States. It explores competing theories of taxation's role in civil society; investigates the evolution and impact of taxes on income, consumption, and assets; and highlights the role of interest groups in tax policy. This is the first book to include a separate look at "sin" taxes on tobacco, alcohol, marijuana, and sugar. The book concludes with a look at tax reform ideas, both old and new. This book is written for a broad audience-from upper-level undergraduates to graduate students in public policy, public administration, political science, economics, and related fields-and anyone else that has ever paid taxes.

This authoritative two-volume set brings together the most important classic and contemporary papers on taxation and tax policy, written by the world's leading scholars and practitioners of taxation. Volume I reviews the effects of taxation, optimal taxation and tax reform. Volume II presents the latest theoretical and empirical work on how taxes affect individual decisions across a range of areas, concluding with studies of the effects of taxes on firm investment and financial structure decisions. The volumes will interest those teaching upper-level and graduate level courses in taxation and tax policy, and individuals who want to be informed on the latest research in taxation.

UK Taxation for Students can be used either on its own or in conjunction with other texts. It is, however, completely self-contained. This book is written in a user-friendly manner. It intersperses numerous examples throughout the text designed to illustrate particular points, and it assumes absolutely no prior knowledge about UK taxation. It covers the five main UK taxes, namely: income tax (paid by individuals); capital gains tax (paid by individuals); corporation tax (paid by companies); value added tax (levied on consumers by businesses); and inheritance tax (normally payable on the death of an individual). National Insurance Contributions are also included. Although this book is primarily aimed at students studying at undergraduate level, these are the taxes which typically form the core of the syllabuses for most of the UK's professional examinations in taxation.

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 ninth volume is part of a series which serves as a research annual for the publication of academic tax research.

Advances in Taxation publishes relevant, quality manuscripts from around the world on any aspect of federal, state, local, or international taxation including tax compliance, tax planning, tax policy issues, and current issues in tax.

This discussion is part of a series which aims to cover a broad spectrum of topics related to economic inequality. It discusses: is the size distribution of income stationary? Trade liberalization and the US living standard; inequality and unemployment; and, identifying low standards of living.

China and the ASEAN region have risen rapidly to a position of immense economic significance in the global economy. Academics, policy makers and businesses are all keen to understand more about taxation in China and ASEAN, and this work seeks to address this key issue by providing a comprehensive overview of the many often mentioned but little understood challenges of doing business in the region. Traversing a wide range of regional issues and jurisdictions, topics covered include the role of DTAs in regional integration, the impact of social institutions on tax, corruption and its causes, economic development and taxation and the use of education in developing systems. Case studies are taken from countries such as China, Vietnam, Hong Kong, Singapore, the Philippines, Malaysia and Indonesia. Drawing on the results of these discussions, the book also sheds light on the question of whether different taxing institutions are needed in the region. Gathering together a cross-disciplinary group of eminent scholars, this work will be of great interest to all students and scholars of Asian economics, Asian finance and taxation in general.

Provides readers with a single repository covering the current state of knowledge, debates and relevant literature in the field. Brings together a wide range of eminent scholars from a variety of disciplines and a number of different countries, and in so doing, provides a useful resource for scholars of charity and philanthropy taxation. Includes contributions from a wide disciplinary base, thus the topic is explored in all its dimensions.