The 19 articles in this volume include George Zodrow's most important contributions to the theory and practice of taxation. They are organized into five general areas: (1) Optimal tax reform, or an analysis of the best ways to implement tax reforms taking into account transitional problems; (2) Consumption-based taxes, including the economic effects of replacing the current income tax with a progressive consumption tax; (3) Income tax reform in the United States and in developing countries; (4) State and local tax policy, including especially the effects of the local property tax; and (5) Tax competition, using models that are applicable at both the state/local and international levels.In the words of Peter Mieszkowski, Professor Emeritus of Rice University and one of the world's foremost public finance scholars, 'This volume of important papers is a capstone to George Zodrow's distinguished research career. What they reveal is a thinker who works repeatedly on the analysis of practical and concrete applications. The motivating force behind these articles is the conviction that for government to tax appropriately, systems of taxation must be profoundly understood. This volume is a giant step in that direction.'

On tax day, April 15, 2010, hundreds of thousands of Americans took to the streets with signs demanding lower taxes on the richest one percent. But why? Rich people have plenty of political influence. Why would they need to publicly demonstrate for lower taxes-and why would anyone who wasn't rich join the protest on their behalf?
Isaac William Martin shows that such protests long predate the Tea Party of our own time. Ever since the Sixteenth Amendment introduced a Federal income tax in 1913, rich Americans have protested new public policies that they thought would threaten their wealth. But while historians have taught us much about the conservative social movements that reshaped the Republican Party in the late 20th century, the story of protest movements explicitly designed to benefit the wealthy is still little known. Rich People's Movements is the first book to tell that story, tracking a series of protest movements that arose to challenge an expanding welfare state and progressive taxation. Drawing from a mix of anti-progressive ideas, the leaders of these movements organized scattered local constituencies into effective campaigns in the 1920s, 1950s, 1980s, and our own era. Martin shows how protesters on behalf of the rich appropriated the tactics used by the Left-from the Populists and Progressives of the early twentieth century to the feminists and anti-war activists of the 1950s and 1960s. He explores why the wealthy sometimes cut secret back-room deals and at other times protest in the public square. He also explains why people who are not rich have so often rallied to their cause.
For anyone wanting to understand the anti-tax activists of today, including notable defenders of wealth inequality like the Koch brothers, the historical account in Rich People's Movements is an essential guide.

The United States faces enormous challenges in the energy area. Climate change, biofuels policy, energy security, and environmental degradation are all intimately bound up with energy production and consumption. Historically, the federal government has relied on tax subsidies to effect energy policy. With mounting federal deficits, policymakers and advocates are increasingly calling for a rethinking of our energy tax policy. How can the federal tax code strengthen environmental policy and reduce security concerns in the area of energy? This book brings together leading tax scholars to answer this question. The authors tackle such difficult problems as climate change, efficient taxation of oil and gas, and optimal oil tax policy in a world with OPEC oil producers dominating world oil supply. This volume presents a number of innovative policy suggestions backed by sophisticated and cutting-edge research carried out by leading scholars in the area of energy taxation. Scholars and policymakers alike will appreciate the incisive analysis and discussion of critical issues that are part of the twenty-first-century energy challenge.

At the turn of the twentieth century, the US system of public finance underwent a dramatic transformation. The late nineteenth-century regime of indirect, hidden, partisan, and regressive taxes was eclipsed in the early twentieth century by a direct, transparent, professionally administered, and progressive tax system. In Making the American Fiscal State, Ajay K. Mehrotra uncovers the contested roots and paradoxical consequences of this fundamental shift in American tax law and policy. He argues that the move toward a regime of direct and graduated taxation marked the emergence of a new fiscal polity - a new form of statecraft that was guided not simply by the functional need for greater revenue but by broader social concerns about economic justice, civic identity, bureaucratic capacity, and public power. Between the end of Reconstruction and the onset of the Great Depression, the intellectual, legal, and administrative foundations of the modern fiscal state first took shape. This book explains how and why this new fiscal polity came to be.

Does oil make countries autocratic? Can foreign aid make countries democratic? Does taxation lead to representation? In this book, Kevin M. Morrison develops a novel argument about how government revenues of all kinds affect political regimes and their leaders. Contrary to conventional wisdom, Morrison illustrates that taxation leads to instability, not representation. With this insight, he extends his award-winning work on nontax revenues to encompass foreign aid, oil revenue, and intergovernmental grants and shows that they lead to decreased taxation, increased government spending, and increased political stability. Looking at the stability of democracies and dictatorships as well as leadership transitions within those regimes, Morrison incorporates cross-national statistical methods, formal modeling, a quasi-experiment, and case studies of Brazil, Kenya, and Mexico to build his case. This book upends many common hypotheses and policy recommendations, providing the most comprehensive treatment of revenue and political stability to date.

How does China maintain authoritarian rule while it is committed to market-oriented economic reforms? This book analyzes this puzzle by offering a systematic analysis of the central-local governmental relationship in rural China, focusing on rural taxation and political participation. Drawing on in-depth interviews with Chinese local officials and villagers, and combining them with game-theoretic analyses, it argues that the central government uses local governments as a target of blame for the problems that the central government has actually created. The most recent rural tax reforms, which began in 2000, were a conscious trade-off between fiscal crises and rural instability. For the central government, local fiscal crises and the lack of public goods in agricultural areas were less serious concerns than the heavy financial burdens imposed on farmers and the rural unrest that the predatory extractive behavior of local governments had generated in the 1990s, which threatened both economic reforms and authoritarian rule.

Transfer Pricing and Valuation in Corporate Taxation analyzes the disparities between both federal statutes and regulations, and r- ulations and administrative practice, in a highly controversial area of corporate tax policy: intra-company transfer pricing for tax p- poses. It addresses issues that often mean millions of dollars to in- vidual corporations, and a significant fraction of the federal gove- ment's revenue base. These disparities between law, regulations, and administrative practice are concerning on a number of grounds. First, they - pose considerable economic costs by inducing corporations to engage in a variety of "rent-seeking" activities designed to reduce their - pected tax liabilities, and by requiring the IRS to devote still more to enforcement efforts that are very often futile. Second, they are in- ; herently undemocratic. Administrative practice is currently ad hoc by relying on dispute resolution procedures that can and do yield very different settlements on disputed tax issues from one case to another, the IRS often ends up treating similarly situated cor- rations very differently. Moreover, to the extent that the disp- ity between statute and implementation reflects the IRS's failure to carry out Congress' will, the laws passed by duly elected officials are effectively being superseded by administrative procedure, developed incrementally by individuals who are not answerable to an electorate.

Tax Insight: For Tax Year 2013 and Beyondwill teach you to take control of life's biggest expensetaxes. In your lifetime, you will spend more money on taxes than on anything else. Despite that fact, you likely know the current prices of movies and milk but don't know what your marginal tax rate is. You know where to get the cheapest gallon of gas to save a buck or two, but you don't give a thought to the tax strategies you should be using right now that would save you thousands. Why? Is it too complicated and confusing? Too unpleasant? In Tax Insight, tax expert Casey Murdock opens up the world of taxes with amazing clarity and simplicity. As you will discover, you have within reachnumerous ways to reduce your taxes. With everyday language and real-life examples, Tax Insight will give you the keysto minimizing your tax burden.

This book contains information you need even if you have a tax advisor or use a program like TurboTax. Tax professionals are busy and sometimes too cautious, and programs often miss opportunities for you to save money.It's also for those of all ages and income levels, including business owners. Tax Insight:
Breaks down the key components of taxes with ease and simplicity. Provides a roadmap to paying as little tax as possible. Helps you know if you should do it yourself or hire a professional. While there are many encyclopedic books on taxeslike J.K. Lasser's Your Taxesthere aren't nearly enough that describe the tax code in plain language. Far more than a rehash of impenetrable IRS help documents, Tax Insights is organized the way most people think and presents ideas in clear, simple language. If you buy this book and take advantage of its advice, you will save money. What you'll learn This book will help you:
Avoid paying even a penny more in taxes than you should. Avoid common tax strategies that could actually cost you more than they save. Capture all of the deductions and credits that you are due. Know whether to file your own return or hire a tax professional. Utilize the entire year to implement tax-reducing strategies. Understand the key components of the tax return and how they work together. Prepare for or survive an audit Use real estate or a small business to reduce your tax bill Who this book is for

Tax Insight: For Tax Year 2013 and Beyond is for the frustrated taxpayerthe taxpayer who is frustrated by paying too much, frustrated by the complexity of the tax code, or frustrated because their CPA isn't proactively helping them pay fewer taxes. Tax Insight is the perfect book for the person who is looking for a straightforward, simple explanation of the tax-saving strategies that are within reach. In an easy-to-read, easy-to-understand narrative, Tax Insight gives readers a thorough understanding of the tax strategies that apply to them and the information they need to put those strategies to work. Table of Contents The Tax Code Demystified Key Components Defined Income Dependents and Filing Status The Tax Code Is Rigged Employment Income Retirement Income Other Sources of Ordinary Income Tax-Free Unordinary Income from Non-Investment Sources Tax-Free Investment Income Taxable Investment Income Deductions from Investment Income Education Investment Strategies Retirement Investment StrategiesThe Basics Retirement Investment StrategiesAlternatives Business Taxation Business Use of the Home Travel Expenses Meals, Entertainment, and Gifts Employee Benefits Employing Family Members Depreciation Real Estate Losses Real Estate Income and Deductions Second Homes and Vacation Rentals Medical and Dental Expenses Your Residence Your Children Charitable Contributions Education Expenses The Alternative Minimum Tax Penalties and Interest Do It Yourself, or Hire a Professional? Tax Implications of Health Care Reform

Contents Foreword, ix I. Introductory, 1 II. The Nature of Protection, 8 III. Critique of Popular, and Fallacious, Arguments for Protection, 17 IV. The Argument for Free Trade, 50 V. Rational Protection, 63 VI. Anti-dumping Legislation and Special Forms of Foreign Trade Control, 89 VII. The Future Commercial Policy of the United States, 107 Appendix I, 134 Appendix II, 150 Originally published in 1942. The Princeton Legacy Library uses the latest print-on-demand technology to again make available previously out-of-print books from the distinguished backlist of Princeton University Press. These editions preserve the original texts of these important books while presenting them in durable paperback and hardcover editions. The goal of the Princeton Legacy Library is to vastly increase access to the rich scholarly heritage found in the thousands of books published by Princeton University Press since its founding in 1905.

Paying taxes is one of the least popular activities worldwide. Latin America in particular is notorious for having low direct taxes, weak compliance and enforcement, and high levels of inequality. Although fiscal extraction has gained renewed interest among governments in recent years, with the end of the commodity boom adding special urgency, the successful adoption and implementation of tax reforms is easier said than done, even when tax policy prescriptions are widely shared. This volume provides the first comprehensive, region-wide assessment of the role of political factors, including public opinion, democratic institutions, natural resources, interest groups, political ideology, and state capacity. What explains the region's low levels of taxation? What explains the low progressivity in its tax structure? And what explains considerable differences across countries? In addressing these questions, each of the volume's chapters makes original theoretical and empirical contributions toward understanding how to overcome the political challenges to taxation.

Tax Insight: For Tax Year 2012 will teach you to take control of life's biggest expense--taxes. In your lifetime, you will spend more money on taxes than on anything else. Despite that fact, you likely know the current prices of movies and milk but don't know what your marginal tax rate is. You know where to get the cheapest gallon of gas to save a buck or two, but you don't give a thought to the tax strategies you should be using right now that would save you thousands. Why? Is it too complicated and confusing? Too unpleasant? In Tax Insight, tax expert Casey Murdock opens up the world of taxes with amazing clarity and simplicity. As you will discover, you have within reach numerous ways to reduce your taxes. With everyday language and real-life examples, Tax Insight will give you the keys to minimizing your tax burden. This book contains information you need even if you have a tax advisor or use a program like TurboTax. Tax professionals are busy and sometimes too cautious, and programs often miss opportunities for you to save money. It's also for those of all ages and income levels, including business owners.Tax Insight: * Breaks down the key components of taxes with ease and simplicity. * Provides a roadmap to paying as little tax as possible. * Helps you know if you should do it yourself or hire a professional. While there are many encyclopedic books on taxes--like J.K. Lasser's Your Taxes--there aren't nearly enough that describe the tax code in plain language. Far more than a rehash of impenetrable IRS help documents, Tax Insights is organized the way most people think and presents ideas in clear, simple language. If you buy this book and take advantage of its advice, you will save money. What you'll learn This book will help you: * Avoid paying even a penny more in taxes than you should. * Avoid common tax strategies that could actually cost you more than they save. * Capture all of the deductions and credits that you are due. * Know whether to file your own return or hire a tax professional. * Utilize the entire year to implement tax-reducing strategies. * Understand the key components of the tax return and how they work together.* Prepare for or survive an audit * Use real estate or a small business to reduce your tax bill Who this book is for Tax Insight: For Tax Year 2012 is for the frustrated taxpayer--the taxpayer who is frustrated by paying too much, frustrated by the complexity of the tax code, or frustrated because their CPA isn't proactively helping them pay fewer taxes. Tax Insight is the perfect book for the person who is looking for a straightforward, simple explanation of the tax-saving strategies that are within reach. In an easy-to-read, easy-to-understand narrative, Tax Insight gives readers a thorough understanding of the tax strategies that apply to them and the information they need to put those strategies to work.

Die 16. FORSI-Sicherheitswirtschaftstage knupften an die von Professor Stober begrundete, uber 15-jahrige Tradition des Forschungsinstituts fur Compliance, Sicherheitswirtschaft und Unternehmenssicherheit (FORSI) an und fanden unter dem Leitsatz "Unternehmenssicherheit und Sicherheitswirtschaft - Wachsende Bedeutung, wachsender Anspruch!?" statt. Die Referenten nutzten den Themenkomplex, um kritische Aspekte der aktuellen Entwicklung in der Sicherheitsbranche aufzuzeigen. Der Tagungsband berichtet uber die Ergebnisse der Sicherheitswirtschaftstage 2015 und befasst sich mit aktuellen Sicherheitsfragen aus der Perspektive von staatlichen Aufsichtsbehoerden, Fuhrungskraften der privaten Sicherheitswirtschaft, Polizei, Verbandsvertretern, Rechtsanwalten, Datenschutzern sowie Wissenschaftlern.

This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom.

The 41st 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.

The Constitution grants Congress the power to lay and collect taxes, duties, imposts, and excises. From the First Congress until today, conflicts over the size, role, and taxing power of government have been at the heart of national politics. This book provides a comprehensive historical account of federal tax policy that emphasizes the relationship between taxes and other components of the budget. It explains how wars, changing conceptions of the domestic role of government, and beliefs about deficits and debt have shaped the modern tax system. The contemporary focus of this book is the partisan battle over budget policy that began in the 1960s and triggered the disconnect between taxes and spending that has plagued the budget ever since. With the federal government now facing its most serious deficit and debt challenge in the modern era, partisan debate over taxation is almost completely divorced from fiscal realities. Continuing to indulge the public about the true costs of government has served the electoral interests of the parties, but it precludes honest debate about the urgent task of reconnecting taxes and budgets."

Commenting on his collaboration with Geoffrey Brennan on "The Power to Tax," James M. Buchanan says that the book is "demonstrable proof of the value of genuine research collaboration across national-cultural boundaries." Buchanan goes on to say that ""The Power to Tax" is informed by a single idea--the implications of a revenue-maximizing government."
Originally published in 1980, "The Power to Tax" was a much-needed answer to the tax revolts sweeping across the United States. It was a much-needed answer as well in the academic circles of tax theory, where orthodox public finance models were clearly inadequate to the needs at hand.
The public-choice approach to taxation which Buchanan had earlier elaborated stood in direct opposition to public-finance orthodoxy. What Buchanan and Brennan constructed in "The Power to Tax" was a middle ground between the two. As Brennan writes in the foreword, "The underlying motivating question was simple: Why not borrow the motivational assumptions standard in public-choice theory and put them together with assumptions about policy-maker discretion taken from public-finance orthodoxy?"
The result was a controversial book--and a much misunderstood one as well. Looking back twenty years later, Brennan feels confirmed in the rightness of the theories he and Buchanan espoused, particularly in their unity with the public-choice tradition: "The insistence on motivational symmetry is a characteristic feature of the public choice approach, and it is in this dimension that "The Power to Tax" and the orthodox public- finance approach diverge."
James M. Buchanan is an eminent economist who won the Alfred Nobel Memorial Prize in Economic Sciences in 1986 and is considered one of the greatest scholars of liberty in the twentieth century.
The entire series will include:
Volume 1 "The Logical Foundations of Constitutional Liberty"
Volume 2 "Public Principles of Public Debt "
Volume 3 "The Calculus of Consent "
Volume 4 "Public Finance in Democratic Process"
Volume 5 "The Demand and Supply of Public Goods"
Volume 6 "Cost and Choice"
Volume 7 "The Limits of Liberty"
Volume 8 "Democracy in Deficit"
Volume 9 "The Power to Tax"
Volume 10 "The Reason of Rules"
Volume 11 "Politics by Principle, Not Interest"
Volume 12 "Economic Inquiry and Its Logic"
Volume 13 "Politics as Public Choice"
Volume 14 "Debt and Taxes"
Volume 15 "Externalities and Public Expenditure Theory"
Volume 16 "Choice, Contract, and Constitutions"
Volume 17 "Moral Science and Moral Order"
Volume 18 "Federalism, Liberty, and the Law"
Volume 19 "Ideas, Persons, and Events"
Volume 20 "Indexes"

This two-volume work by Alexander Rogers (1825 1911), a retired officer of the Bombay Civil Service, first published in 1892, describes the land revenues of the Bombay Presidency (the province which at its greatest extent encompassed much of West and Central India) and also gives a history of the rise and progress of the British administration in the region. The work is organised into eighteen sections, each bearing the name of the Collectorate described therein. It provides an overview of the changes in land revenue administration which culminated in the Bombay Revenue Survey Settlements. Using government records as its sources, the book is meticulously researched and is illustrated with tables, charts and maps. Volume 1 begins with a general sketch of the condition of the Bombay Presidency; Rogers then provides detailed descriptions of the land revenue system of eight Collectorates (Ahmadabad, Kheda, Panch Mahals, Bhauch, Surat, Thana, Colaba and Khandesh).

This two-volume work by Alexander Rogers (1825-1911), a retired officer of the Bombay Civil Service, first published in 1892, describes the land revenues of the Bombay Presidency (the province which at its greatest extent encompassed much of West and Central India) and also gives a history of the rise and progress of the British administration in the region. The work is organised into eighteen sections, each bearing the name of the Collectorate described therein. It provides an overview of the changes in land revenue administration which culminated in the Bombay Revenue Survey Settlements. Using government records as its sources, the book is meticulously researched and is illustrated with tables, charts and maps. Volume 2 provides descriptions of the land revenue system of a further ten Collectorates (Ratnagiri, Nasik, Sholapur, Puna, Ahmadnagar, Bijapur, Sattara, Belgam, Dharvar, Kanara), and achieves the author's aim of providing an up-to-date survey of the province.

The Tax Aspects of Acquiring a Business is a guide written to the tax considerations that must be weighed when acquiring an existing business, whether the business is conducted as a proprietorship, partner- ship, limited liability company, S corporation, or a C corporation. The book looks at the transactions from the point of view of the seller as well as the buyer. This symmetrical view is presented because the tax effects on the seller will influence the acceptable terms for the deal. The book describes the tax consideration in quantifiable terms by demonstrating the actual calculations that must be made to evaluate the after-tax consequences of the terms of an acquisition agreement. The changes in the law that were made by the 2017 Tax Act are incorporated in the book.

Taxes dominate contemporary American politics. Yet while many rail against big government, few Americans are prepared to give up the benefits they receive from the state. In Tax and Spend, historian Molly C. Michelmore examines an unexpected source of this contradiction and shows why many Americans have come to hate government but continue to demand the security it provides. Tracing the development of taxing and spending policy over the course of the twentieth century, Michelmore uncovers the origins of today's antitax and antigovernment politics in choices made by liberal state builders in the 1930s, 1940s, and 1950s. By focusing on two key instruments of twentieth-century economic and social policy, Aid to Families with Dependent Children and the federal income tax, Tax and Spend explains the antitax logic that has guided liberal policy makers since the earliest days of Franklin Roosevelt's presidency. Grounded in careful archival research, this book reveals that the liberal social compact forged during the New Deal, World War II, and the postwar years included not only generous social benefits for the middle class-including Social Security, Medicare, and a host of expensive but hidden state subsidies-but also a commitment to preserve low taxes for the majority of American taxpayers. In a surprising twist on conventional political history, Michelmore's analysis links postwar liberalism directly to the rise of the Republican right in the last decades of the twentieth century. Liberals' decision to reconcile public demand for low taxes and generous social benefits by relying on hidden sources of revenues and invisible kinds of public subsidy, combined with their persistent defense of taxpayer rights and suspicion of "tax eaters" on the welfare rolls, not only fueled but helped create the contours of antistate politics at the core of the Reagan Revolution.

A powerfully persuasive and thoroughly entertaining guide to the most effective way to un-rig the economy and fix inequality, from America's wealthiest "class traitors" The vast majority of Americans-71 percent-believe the economy is rigged in favor of the rich. Guess what? They're right. How do you rig an economy? You start with the tax code. In Tax the Rich! former BlackRock executive Morris Pearl, the millionaire chair of the Patriotic Millionaires, and Erica Payne, the organization's founder, take readers on an engaging and enlightening insider's tour of the nation's tax code, explaining exactly how "the rich"-and the politicians they control-manipulate the U.S. tax code to ensure the rich get richer, and everyone else is left holding the bag. Blunt and irreverent, Tax the Rich! unapologetically dismantles the "intellectual" justifications for a tax code that virtually guarantees destabilizing levels of inequality and consequent social unrest. Infographics, charts, cartoons, and lively characters including "the Werkhardts" and "the Slumps" make a complicated subject accessible (and, yes, sometimes even funny) and illuminate the practical reforms that can put America on the road to stability and shared prosperity before it's too late. Never have the arguments in this book been more timely-or more important.