Microsimulation Modelling of Taxation and the Labour Market reports new research on behavioural microsimulation modelling of tax and transfer systems. Its aims are twofold. Firstly, the book discusses the rationale for the basic modelling approach adopted and provides information on econometric methods used to estimate behavioural relationships. Secondly, it describes the Melbourne Institute Tax and Transfer Simulator (MITTS) in detail, explaining its main features, installation and use.After providing a broad review of tax modelling, the authors review alternative approaches to the analysis of labour supply behaviour, discuss the main components of behavioural microsimulation models and present econometric results concerning wage functions and preferences. They go on to provide a detailed description of MITTS, which was constructed by the authors in order to examine the implications of tax reforms in Australia. Microsimulation Modelling of Taxation and the Labour Market will appeal to those with a special interest in the analysis of tax and transfer systems and labour supply behaviour.

This book explores the interaction between business and the system of taxation in Greece, from the mid-1950s up to 2008, the year that marked the eve of the economic crisis the country faced in the aftermath of the international financial crisis of 2007. The evidence presented confirms William Baumol's point about how taxation affects entrepreneurship. That is, it is shown that Baumol was right when indicating that problematic tax rules can lead to unproductive forms of entrepreneurship, such as tax evasion. However, the focus here is on aspects of the system of taxation that Baumol's model, examining solely tax rates and levels of taxation, neglected. This book shows that, as far as Greek entrepreneurship is concerned, the adverse effects of the system of taxation came mostly from a series of issues that increased its perceived unfairness and illegitimacy. The way that the tax system functioned also increased uncertainty, which was anything but beneficial for investing in business. This book contributes to the current debates about the Greek economy and the causes of the crisis affecting the country. In this respect, it also throws light on the big issue of tax evasion burdening the country's fiscal system. However, the research also belongs to the wider literature examining entrepreneurship from a business history perspective, to that focusing on the relation between entrepreneurship and institutions, to the debates regarding the ways entrepreneurship is affected by the socio-political and economic environment but also to institutional analyses about taxation.

Taxation and Economic Behaviour offers a number of broad introductory surveys in the areas of public economics and public finance. Divided clearly into two parts - measurement issues and taxation and economic behaviour - this innovative collection of articles consists of published refereed papers and several new and previously unpublished pieces.Initially, the book focuses on measurement issues, and includes chapters on income inequality, poverty, tax progressivity, income dynamics and welfare changes. It then goes on to explore the wider theme of taxation and economic behaviour, including material on taxation and labour supply, behavioural micro simulation modelling, and general equilibrium. Throughout the book, John Creedy makes use of numerical examples which help to illustrate the structure and use of the various models. Providing introductory material and syntheses of a wide range of topics, Taxation and Economic Behaviour will be welcomed by students, lecturers and researchers with an interest in public finance and public sector economics.

Indirect taxes have become an increasingly important revenue-raising tool for governments in developed countries. In this book, John Creedy applies his wealth of experience and expertise to the analysis of indirect taxes and, in particular, concentrates on the modelling of indirect tax reform and its distributional implications.Initially, he examines the implications of alternative indirect tax systems and provides an introductory survey of various measures of welfare change and excess burden in the context of indirect taxes. He pays particular attention to the measurement issues involved and uses partial equilibrium models to uncover various aspects of tax reform. Specifically, he: addresses the questions of measuring welfare changes arising from price changes examines the built-in flexibility of various forms of consumption taxation calculates the possible redistributive effects of indirect taxes and illustrates his methods using case study examples of the indirect tax system in Australia examines the horizontal inequity of different consumption taxes considers the optimal direction of small changes in indirect tax rates analyses the positive and negative effects of a carbon tax Modelling Indirect Taxes and Tax Reform will be useful to scholars and policymakers interested in public economics and finance and modelling taxes.

This book critically explores past and present principles of central banking, and outlines a new framework for future stabilization policy. Through compact and concise chapters, it demonstrates why a constant long-term interest rate would be the most beneficial target for monetary policy to follow. A novel set of policy tools and institutional arrangements suitable to reliably meet this target are developed. It is argued that the proposed framework would be clearly superior to conventional policies in preventing financial market crises, maintaining high employment, and keeping the economy at or near potential. The merits and shortcomings of alternative theories such as Modern Monetary Theory are also discussed. This book will be relevant to researchers and policymakers as well as professional investors, analysts, and commentators of financial markets and the economy at large.

"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 Fiscal Policy and Social Welfare John Creedy examines alternative tax and transfer systems and their redistributive effects.Drawing on original research, this volume concentrates on modelling tax structures and their implications for social welfare and income distribution. After reviewing various inequality and tax progressivity measures, as well as social welfare functions, the discussion moves systematically from a framework with fixed labour supplies to one in which labour supplies respond to changes in the tax system. Attention is given to taxes in a multi-period context, including the treatment of pension schemes. Finally, the analysis is extended to a general equilibrium framework involving many individuals. Extensive use is made of numerical examples and diagrams. Researchers, students and policy makers will welcome this rigorous and consistent treatment of alternative tax and transfer systems and their effects on social welfare, income distribution and tax progressivity, in both partial and general equilibrium contexts.

This book explores current digitalization issues in finance and accounting with particular focus on emerging and transitioning markets. It features models, empirical studies and cases studies on topics such as Fintech, blockchain technology, financing renewable energy, and XBRL usage from sectors such health care, pharmacology, transportation, and education. Such a complex view of current economic phenomena makes the volume attractive not only for academia, but also for regulators and policy-makers, when deliberating the potential outcome of competing regulatory mechanisms.

This book focuses on the legal and social aspects of corporate governance through doctrinal and empirical research papers presented at the 9th International Conference on Governance Fraud Ethics and Social Responsibility held at National Law University Delhi in 2018. The papers encompass the internal and external factors that affect the interests of a company's stakeholders, including shareholders, customers, suppliers, government regulators and management, and several other important players. The book provides better clarity on the concept of corporate governance and how it is intertwined with factors such as sustainability, social responsibility and the role of government, taxation and audit, and shareholder engagement.

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.

Business decision-makers need to think bottom line--and that means after taxes.

Drawing upon more than fifty years of professional experience between them, authors and tax experts John Karayan and Charles Swenson deftly show managers how to get to the bottom line without getting bogged down in the details of taxes.

Strategic Business Tax Planning, Second Edition is the definitive handbook on business tax planning, skipping the unnecessary and minute taxation details and focusing instead on the big picture in taxes. Organized around business processes, this reader-friendly guide shows you how to optimally put tax management principles to work in your business.

Appropriate for undergraduate finance students as well as professionals, this Second Edition is updated to include the newest federal tax acts as well as a host of key cases and administrative pronouncements.

This book provides a concise and pragmatic introduction to transfer pricing. Approaching the subject from an economic and business perspective, it familiarizes the reader with the basic concepts without getting sidetracked by tax law. In turn, the book draws on case studies to demonstrate the identification and application of appropriate transfer pricing methods for the most common intercompany transactions. The intuitive step-by-step guidance, together with integrated Excel-based tools, will equip the reader to ensure compliance with the arm's length principle and thus to minimize tax risk. Based on the post-BEPS OECD Guidelines, the book's content is applicable to a global context.

El pago de impuestos y el cumplimiento de las obligaciones fiscales por parte de los contribuyentes representan un reto muy importante para stos y en general para los negocios. En M xico como en otras parte del orbe se crean a o, con a o, bastantes modificaciones a diferentes Leyes Fiscales, por medio de las cuales el Estado busca generar los ingresos que le ayuden a solventar el gasto p blico, sin embargo, los contribuyentes se sienten agobiados por la carga fiscal, pero sobre todo en la forma de cumplir con dicha carga. Mientras los impuestos no desaparezcan, el consultor fiscal, sabedor de estos problemas, puede resolverlos si se especializa y aporta sus conocimientos para tal fin, pero sobre todo ayuda en una forma preventiva y arm nica, a que los contribuyentes puedan crecer de acuerdo a sus metas y objetivos, y la materia fiscal no debe entorpecer dicho crecimiento, por el contrario, debe de ser un instrumento de desarrollo.

Die Verschmelzung als wirtschaftlich und rechtlich engste Form der Unternehmensverbindung stellt in einer dynamischen Wirtschaft ein nie an Aktualität einbüßendes Thema dar. Umfassend und fachübergreifend werden neben betriebswirtschaftlichen auch handels- und gesellschaftsrechtliche Aspekte sowie steuerliche Fragestellungen betrachtet. Dabei bildet die Darstellung des Verschmelzungsvorgangs in Handelsbilanzen von Überträgerin und Übernehmerin den Schwerpunkt der Analyse. Das Bewertungswahlrecht zwischen Buchwertverknüpfung und Anschaffungskostenansatz der Übernehmerin in § 24 UmwG wird ausführlich für verschiedene Gegenleistungen untersucht. Durch zahlreiche Beispiele, Tabellen und Abbildungen ist das Buch für Wissenschaft und Praxis gleichermaßen geeignet.

This book clearly chronicles the evolution of Chinese VAT regulations, with a particular focus on the reforms of recent years. Covering all the provisions of the laws related to VAT, it also provides examples and implementation instructions. Practically structured and easy to consult, it allows readers to quickly find answers to questions that may arise in the course of their work. As such, the book is a valuable tool for accountants, advisors, lawyers, public officials and anyone working in the sector.

This study of entrepreneurship in Europe is a greatly expanded and updated version, in English, of the author's thesis published in Dutch in 1996. Its analysis focuses on "bottlenecks" and cross-border problems confronting European entrepreneurs in the areas of income tax, corporate income tax, and value-added tax. Four countries are chosen as representative of all the tax systems existing within the EC: The Netherlands, Germany, France and the United Kingdom. The author spares no detail in his examination, explaining such important elements and distinctions as the following: how the entrepreneur is viewed under the varying tax regimes and in the different countries; entrepreneurship and the professions; incentives; sources of income; partnerships; companies and shareholders; calculation of taxable profit; justification for a separate corporate income tax; taxation of foundations and societies; and the possibility of fiscal unity among Member States for VAT purposes.