Die Steuersysteme im 19. Jahrhundert entstanden im Gefolge der neuen liberalen Grundlagenphilosophie von 1789 und den damit verbundenen neuen Staatsordnungen. Sie l-sten die alten feudalen Abgaben und Dienste ab. Von Frankreich ausgehend, entwickelte sich in den meisten mittel- und s}deurop{ischen Staaten der Typ der direkten objektiven Ertragsteuern. Sie sollten die Individuen vor staatlicher Steuerwillk}r besonders gut sch}tzen. Wegen ihrer Schwerf{lligkeit gegen}ber nderungen konnten diese Steuern jedochdie wirtschaftlichen und gesellschaftlichen Folgen der Industrialisierung nur ungen}gend aufnehmen. Die Ertragsteuern wurden abgel-st durch den revolution{r neuen Typ der englischen subjektiven Einkommensteuer, die bereits 1799 als au erordentliche Kriegssteuer entwickelt worden war. Die preu ische Einkommensteuer von 1891 blieb f}r Deutschland bis heute richtungweisend. Die bewegliche Einkommensteuer pa te sich den Wechseln der Industrialisierung ebenso elastisch an wie den sich {ndernden Staatszwecken: vom liberalen Nachtw{chterstaat, den es im w-rtlichen Sinne kaum gegeben hat, hin zum Rechts-, Lenkungs- und Sozialstaat. Die Steuer wurde zu einem bevorzugten Instrument der Innenpolitik. Die Staatshaushalte zeigen diese nderungen und die milit{rischen Auseinandersetzungen der europ{ischen Staaten mit gro er Deutlichkeit bei ihren Einnahmen und Ausgaben.

In der Insolvenz u ber das Vermoegen einer KG gehoert die haftungsrechtliche Inanspruchnahme der Kommanditisten fu r den verwaltungs- und verfu gungsbefugten Insolvenzverwalter zu dessen Pflichtprogramm. Eine Analyse der diesbezu glichen Rechtsprechung und Literaturpublikationen der jungeren Vergangenheit offenbaren indes, dass dieses Pflichtprogramm eine Vielzahl von rechtlichen Schwierigkeiten in sich birgt. Der Autor eruiert dabei die wesentlichen Streitfragen und setzt sich mit Ihnen im Wege einer wissenschaftlichen Diskussion auseinander. Immer wieder treten dabei die zu erwartenden Folgen fur die Praxis in den Vordergrund der Diskussion. Berucksichtigt wird darin nicht nur die idealtypische KG, sondern auch die als KG ausgestalteten Publikumsgesellschaften sowie die GmbH & Co. KG.

The taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration issue. This book offers a uniquely comprehensive overview of the theory and practice involved in designing policies on the international aspects of fiscal regimes for these industries, with a particular focus on developing and emerging economies. International Taxation and the Extractive Industries addresses key topics that are not frequently covered in the literature, such as the geo-political implications of cross-border pipelines and the legal implications of mining contracts and regional financial obligations. The contributors, all of whom are leading researchers with experience of working with governments and companies on these issues, present an authoritative collection of chapters. The volume reviews international tax rules, covering both developments in the G20-OECD project on 'Base Erosion and Profit Shifting' and more radical proposals, identifying core challenges in the extractives sector. This book should become a core resource for both scholars and practitioners. It will also appeal to those interested in international tax issues more widely and those who study environmental economics, macroeconomics and development economics.

Many people have serious concerns about the environment and wonder whether solving environmental problems is compatible with continuing economic growth. This book provides an in-depth exploration of a proposed reform to the national tax system, whereby the burden of taxes is shifted from conventional taxes, such as those levied on labour and capital, to taxes on environmentally related activities, that involve resource use, particularly energy, or environmental pollution. There is some experience of such 'environmental tax reform' (ETR) in Europe, and the book briefly reviews this before considering how a more ambitious ETR in Europe could substantially reduce greenhouse gas emissions and material flows through the economy, while stimulating innovation and investment in the key 'clean and green' sectors of the economy which seem likely to play an increasing part in the creation of prosperity in Europe and elsewhere in the future.
Case studies of renewable energy, construction, fuel-efficient vehicles, and waste management in Germany show how these fast-growing sectors are making an increasing contribution to employment, output, and exports in the German economy, while improving the environment. The book explores the implications of introducing it on a much wider scale throughout the European Union. A unique modelling exercise, using two macroeconomic models, delivers varied and complementary insights into the economic and environmental results of a large-scale ETR in Europe, and its effects on and implications for the rest of the world. The modelling suggests that such a policy has a key role in the achievement of Europe's targets to reduce its greenhouse gas emissions, and, if implemented with cooperative policy in other countries, could significantly reduce global emissions.
The book is essential and hopeful reading for anyone who has wondered how, with today's intensifying environmental challenges, economic growth could become more environmentally sustainable.

This book analyzes the issue of European fiscal State aid in order to provide insights into the related evolution prospects and legal problems. State aid has assumed a central position in the field of taxation, becoming the most important instrument of European legal integration, especially in the area of direct taxes. This is the result of major regulatory and interpretative development, which has altered the initial European and national balances in the face of globalization and the problems of the new economy. In this context, the scope and objectives of State aid have progressively broadened, encompassing a significant level of both positive and negative integration of European national tax systems.

Critical Issues in Environmental Taxation is an internationally refereed publication devoted to environmental taxation issues on a worldwide basis. It seeks to provide insights and analysis for achieving environmental goals through tax policy. By sharing the perspectives of the authors in response to the diverse challenges posed by environmental taxation issues, effective approaches used in one country may be considered and possibly implemented by governmental authorities in other countries. Each volume contains pioneering and thought-provoking articles contributed by the world's leading environmental tax scholars.
This eight volume collection includes 42 articles on environmental tax issues which were presented at the Tenth Global Conference on Environmental Taxation. It features articles in six areas relating to environmental tax reforms: experiences and potential, market-based instruments for climate protection, market-based instruments for environmentally sound management of energy, market-based instruments for environmentally sound management of water, market-based instruments for environmentally sound management of urban areas, and evaluation of market-based environmental policies. The quality of the articles published in Volume VIII reflects the excellent and inspiring work of leading scholars and practitioners in the field of environmental taxation.

The 39th annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private individuals, explaining in simple terms how the UK tax system works and how best to minimise tax liabilities.

An excellent balance of practice and theory, without non-essential details, makes this the first-choice student text for UK tax. --Professor John Hasseldine, University of Nottingham. This is one of those rare cases where 'less is more' in a tax text. I would recommend this text over its rivals in the market for its brevity, clarity, coverage and practicality. --John Boggis, Tax Practitioner. Tax is a subject that is difficult to successfully encapsulate in a student text. However, Andy Lymer and Lynne Oats have produced not only a comprehensive, accessible and accurate book, but also one with an apporpriate blend of approaches and materials. --Professor Rebecca Boden, University Wales Institute, Cardiff

This comprehensive and popular annual textbook provides students of UK taxation with a thorough knowledge of Income tax, Corporation tax, Capital gains tax, Inheritance tax and VAT. The book provides numerous illustrative examples of the practical operation of statute and case law and provides a wide variety of end-of-chapter questions for self learning. The book is aimed at students studying for both University degree programmes incorporating courses in UK taxation and also students studying tax courses for professional qualifications in accounting, banking, management and taxation. Past exam questions, with solutions, are provided in the text from the ACCA, CIMA and CIOT examinations. This edition has been updated for all those provisions of the 2010 Finance Acts that relate to the tax year 2010/11. In particular, it incorporates all the new personal tax rates, allowances and reliefs, together with changes for self employed businesses, employment tax rule changes, new rates of CGT and VAT.

For over 30 years this textbook has been the leader in its field. Now updated annually, the 2009/2010 edition of this book continues to provide a clear and authoritative introduction to the economic theory of taxation and to its practical operations in the UK.

This book brings together research from some of the world?s leading tax economists to discuss appropriate directions for tax reform in small open economies. The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sorensen and Zodrow) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest taxation research. In addressing this issue, they review recent advances in both the theoretical and empirical tax literature and reform evidence from individual countries. Topics covered include the impact of taxes on economic performance; international and corporate taxation; personal tax and welfare systems; environmental taxation; and country-specific tax reform experiences.Bringing together leading international experts to explore specific policy reforms, this book will prove essential reading for academics and researchers of public economics, fiscal policy and tax reform. It will also be warmly welcomed both by undergraduate and graduate students of public economics or the economics of taxation, as well as policymakers and government officials working in the area of tax policy.

Get your taxes right the first time and save $ If you run a small business, you've likely got more work than you already feel able to handle. The last thing you need is to be running around trying to figure out your taxes at the last minute. So, if you need a hands-on guide to small business taxes that doesn't mess around, look no further than Small Business Taxes For Dummies. In this book, nationally recognized personal finance expert Eric Tyson clearly and concisely delivers the best methods to save on your taxes and make the process as easy as possible. You'll get the latest info about all the newest tax deductions and credits (including COVID-19-related breaks), as well as location-specific incentives and other little-known tips. You'll also find: Expanded discussions of new retirement account options for small business owners The latest advice on how to deal with online and software tax prep and filing options to make life easier at tax time Explorations of likely new changes coming A can't-miss resource for small business owners, managers, and employees, Small Business Taxes For Dummies is the book to help you make sure you don't pay more than you need to pay at tax time!

Critical Issues in Environmental Taxation is an internationally refereed publication devoted to environmental taxation issues on a worldwide basis. It seeks to provide insights and analysis for achieving environmental goals through tax policy. By sharing the perspectives of the authors in response to the diverse challenges posed by environmental taxation issues, effective approaches used in one country may be considered and possibly implemented by governmental authorities in other countries. Each volume contains pioneering and thought-provoking articles contributed by the world's leading environmental tax scholars.
This seventh volume focuses on the special problems of the urban environment and the challenges which confront cities and mega-cities. It examines tax issues relating to congestion and pollution control, road pricing and other forms of transportation management, housing and the construction industry, energy generation and consumption, trade, carbon taxes and new eco-service markets, research and development taxes. It contains case studies from developed as well as developing countries. Contributors come from various disciplines, particularly law, accounting and economics. The countries examined include Australia, Brazil, Canada, China, Hong Kong, Japan, Kenya, Pakistan, Singapore, Spain, Uganda, and the United States.

This textbook examines the economic problems of military organizations from an institutional perspective. It discusses the efficiency and effectiveness of military performance, using a capability-based conceptualization. Constitutional, historical and economic considerations complement the analysis. Neither the analysis nor the conclusions depend on any specific armed force, culture, organization, or language. On the contrary, the challenge of defense economics analysis and armed forces management is reduced to a fundamental economic problem, and solutions to this problem are offered. This book is a must-read for students, scholars and practitioners interested in a better understanding of defense economics.

Fully updated each year, Taxation: Policy and Practice continues to provide coverage of the UK's tax system as it has for 15 years. Written in an accessible style with many examples, activities and questions throughout, this textbook gives the reader a thorough understanding of the UK's taxation principles and current practices. Reader friendly and informative, this text is based on a structured conceptual framework. Updated annually to ensure an accurate reflection of the current tax climate, it avoids unnecessary and confusing detail. It provides an ideal introduction to both macro and micro perspectives of UK taxation, fiscal policy and decision making.

This book answers the question: is Polish property tax legislation ready for the upcoming energy transformation? In Poland, real estate tax (property tax) is a material cost for property owners in energy because of the high value assets used by the sector. At the same time, unclear provisions of Polish tax law and variable jurisprudence can make it challenging for entrepreneurs to predict their tax bills. The current provisions of Polish tax law are often not well adjusted to the reality of modern economy, particularly in the case of assets used in the renewable energy sector. The book describes the problems that face taxpayers, tax authorities, and the administrative courts trying to apply current real estate tax provisions to renewable energy assets. The authors also examine the question of whether Polish legislators treat traditional and renewable sources of energy fairly. The readers of this book will be practitioners and researchers who are interested in issues of renewable energy taxation.

This book is a comprehensive, scholarly account of Hong Kong Public Budgeting, spanning from the pre-1997 British rule to the post-1997 Chinese rule. Transcending the existing comparative budgeting studies which are either central-government focused or symmetric local-government focused, this book presents Hong Kong Public Budgeting as a distinctive case of territorial autonomy. It offers historical and comparative analyses of Hong Kong Public Budgeting, tracing the evolution of budgetary institutions and budgetary decision-making and examining the critical issues of budget openness, budget oversight, and budget allocation. This book will be of key interest to scholars and students of comparative budgeting studies. It will also be an excellent text for public budgeting instructors and students in East Asia and Hong Kong.

Passcards provides all the knowledge required for the Indirect Tax unit. Passcards are A6, spiral bound revision aids which students can carry to revise wherever, whenever. Features include:topics presented in the same order as the Course Book, ability to focus on tricky syllabus areas, aid revision by giving clear, visual emphasis to key points, suitable for both paper and computer based exams. Our materials and online equivalents will help ensure you are ready for your assessments and prepared for your career in accounting.

Volume 4 in the Critical Issues in Environmental Taxation series provides a peer-reviewed selection of papers on environmental taxation written by experts from around the world. Selected from papers delivered at the Annual Global Conference on Environmental Taxation, they cover the theory of environmental taxation, countries' experiences of specific environmental taxes, proposed environmental taxes, and evaluations of the role of taxation compared with other environmental instruments. The book provides an interdisciplinary approach to environmental taxation, drawing on the fields of economics, law, political science, and accounting. Each volume in the series reflects the theme of the conference from which the papers are drawn, as well as other broader themes. Volume 4 will focus on the role of taxation in promoting renewable energy, but also includes a number of papers on other topics related to environmental taxation. Written predominantly by academics, the papers provide in-depth analysis that will provide a valuable resource to people interested in environmental taxation.

Decode IRS appraisal regulations and find practical solutions to current issues Qualified Appraisers and Qualified Appraisals provides clarification on complex IRS guidelines, and offers solutions and insight that can help appraisers adhere to the latest Treasury Regulations concerning appraisals submitted in tax matters. From the Uniform Standards of Professional Appraisal Practice to IRS regulations, this book explores the body of law that has arisen around the production of "qualified appraisals" that the government and courts will accept. The discussion covers estate, gift, charitable contribution, income taxes, and more, with expert guidance on the interpretation and application of complex regulations. As appraisers often are called upon to provide expert testimony in court, this book shares effective methods including the novel "hot-tubbing" technique that eliminates the appearance of bias in favor of a less-adversarial discussion. Cases are dissected as they relate to application of existing appraisal laws, and the companion website features checklists, references, and additional cases as they become available. The IRS regulations on qualified appraisers and qualified appraisals have sparked a storm of controversy, and have raised more questions than they have answered. This book acknowledges the problems and offers solutions to help appraisers produce work the IRS and courts will accept. Understand the laws surrounding "qualified appraisals" and "qualified appraisers" Gain insight on testifying as an expert, including new techniques Explore solutions to common issues the IRS raises with respect to qualified appraisals and qualified appraisers Examine cases that illustrate the nuances of appraisal law application In order for an appraisal to satisfy the government, an appraisal must be performed by a "qualified appraiser" specific for the type of property in question. This broad statement leaves much to question, but Qualified Appraisers and Qualified Appraisals provides the answers appraisers need to comply with the law and produce work that meets the latest standards.

Everyone deserves to be able to retire with dignity, but this core feature of the social contract is in jeopardy. Companies have swerved away from pensions, and most of the workforce has woefully inadequate retirement savings. If we don't act to fix this broken system, rates of impoverishment for senior citizens threaten to skyrocket, and tens of millions of Americans reaching retirement age in the coming decades will be forced to delay retirement and will experience a dramatic drop in their standard of living. In Rescuing Retirement, Teresa Ghilarducci and Tony James offer a comprehensive yet simple plan to help workers save for retirement, increase retirement savings by earning higher returns, and guarantee lifelong income for everyone. Built on people's own money in individual Guaranteed Retirement Accounts, the plan requires no new taxes, no more bureaucracy, and no increase in the deficit. Speaking to Americans' growing anxiety about their ability to retire, Rescuing Retirement provides answers to anyone wanting to understand the growing movement to protect a period of life once considered a deserved time of rest and creativity and offers a practical guide to the future of secure retirement.

This annual text aims to provide students and professionals with a comprehensive knowledge of income tax, corporation tax, taxation of chargeable gains, inheritance tax and value added tax.

Critical Issues in Environmental Taxation is an internationally refereed publication devoted to environmental taxation issues on a worldwide basis. It seeks to provide insights and analysis for achieving environmental goals through tax policy. By sharing the perspectives of the authors in response to the diverse challenges posed by environmental taxation issues, effective approaches used in one country may be considered and possibly implemented by governmental authorities in other countries. This volume (the third in the series) contains 37 articles written by authors from around the world, with the articles grouped into six categories by topic. Preliminary drafts of the articles were presented at the Fifth Annual Global Conference on Environmental Taxation Issues held on September 9-11 2004 in Pavia, Italy. The articles in this volume were selected after being subjected to a rigorous peer review process. The articles are interesting, thought provoking, and have been written by some of the best environmental taxation scholars in the world.

The essential purpose of the tax provisions of the EC Treaty is to contribute to the establishment of a common market that will ensure free trade in goods. The basic principle in this regard is one of non-discrimination between imported and similar or competing domestic goods. This book provides a practical overview of the law in this area and its interpretation and application by the European courts. EU Taxation Law includes detailed analysis of the harmonisation of indirect taxes in the EU, covering principally the substantial body of legislation and case law in the area of value added tax and excise duties, but also discussing company taxation and taxation of savings and royalties. It derives from a section in the looseleaf Law of the EU (Vaughan & Robertson, eds), and is made available here for the benefit of those who don't subscribe to the looseleaf.

This annual text aims to provide students and professionals with a comprehensive knowledge of income tax, corporation tax, taxation of chargeable gains, inheritance tax and value added tax.