Value-added tax (VAT) dominates tax systems around the world. But should every country have a VAT? Is VAT always as good as it could be in economic, equity and administrative terms? In developing and transitional countries the answers to such questions are critical to stability, growth and development. VAT is a critical fiscal tool in most countries. But VAT can sometimes be better designed and almost always better administered. The key questions that must be answered in designing and implementing VAT are essentially the same in all countries. But different tax designs may best suit different countries facing different circumstances. This book reviews experiences with VATs around the world and assesses how the choice of particular design features may affect outcomes in particular contexts.

Following the introduction of the euro, the European Union has started to debate the desirability and feasibility of more co-ordination in the field of capital income taxation, but a broad, tax-policy type of discussion is lacking. The papers in this volume fill this void, addressing the question of whether and where capital income should be taxed, the issues that arise in taxing equity income and imposing a withholding tax on interest, specific comprehensive proposals for taxing capital income in open economies, and the difficulties of and alternatives to maintaining separate corporate income taxes in the EU.

This first major study of tax structure in pre-Renaissance Spain gives new insight into the condition of the conquered people of postcrusade Valencia. Drawing on tax records, it provides the reader with a fascinating glimpse of life among the thirteenth century Mudejars. By showing the financial links between a medieval ethnic enclave and the dominant society, the author illuminates aspects of intergroup relations that have previously been neglected. This volume is the second in the author's trilogy on Muslim society in Eastern Spain. Originally published in 1976. 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.

This volume collects articles from the Symposium series of the National Tax Journal from 1993 to 1998. Leading economists and other scholars discuss and debate current tax policy issues in nontechnical language and illustrate how the principles of tax analysis can be applied to real-world issues. Among the topics addressed are the practical feasibility of consumption tax alternatives to the current income tax, the rationale and implications of devolution of fiscal responsibilities to state and local governments, the effect of tax policy on economic growth, and the value of local tax incentives designed to attract and retain business.

Anliegen dieses Buchs ist es, die verschiedenen Bewertungsverfahren auf ein moeglichst einheitliches, universell einsetzbares Immobilienbewertungsverfahren zu reduzieren und neue standardisierte Methoden der Immobilienbewertung zu entwickeln. Einer umfassenden Analyse der Methoden schliesst sich die Entwicklung und Implementierung standardisierter Verfahren der Immobilienbewertung an. Das Buch gibt einen umfassenden systematischen UEberblick uber bestehende Verfahren der Immobilienbewertung. Es ist eine Fundgrube fur die Loesung zahlreicher Detailfragen und gibt wertvolle Hinweise fur praktische Problemstellungen. Es stellt einen innovativen Beitrag zur betriebswirtschaftlich fundierten Fortentwicklung der Immobilienbewertung dar.

This book provides a systematic and comparative analysis of the tax systems of ten countries (G7 plus Netherlands, Spain, and Sweden) over the last decade. All the main taxation areas are covered, together with a description of the underlying policy themes. The main focus is on recent and prospective tax reforms.

Die Altersvorsorge von abhangig Erwerbstatigen (Arbeitnehmer in der Privatwirtschaft, Arbeitnehmer im offentlichen Dienst und Beamte) wird in ihrer derzeitigen Ausgestaltung dargestellt und auf investitionstheoretischer Basis verglichen. Mogliche Reformvorschlage im sozialversicherungsrechtlichen und einkommenssteuerlichen Bereich werden diskutiert.
Die Besonderheit des Buchs liegt im Vergleich der Altersversorgungssysteme auf Basis von vergleichbaren Netto-Konsumpositionen in der Erwerbs- und in der Altersphase, wobei sich die Vorteilhaftigkeit anhand von Flachendiagrammen der berechneten Netto-Barwert-Differenzen zeigt. Das Ergebnis der Arbeit zeigt, dass nur eine grundlegende Reform von Einkommens- und Sozialversicherungsrecht in der Lage ist, die aufgezeigten Ungleichbehandlungen zu beseitigen."

Der Autor zeigt, dass unter den sich verandernden Rahmenbedingungen in Deutschland langfristig vor allem die Unternehmen dominieren werden, die mit ihren Managern "unternehmerische" Entlohnungsvertrage vereinbaren."

Now available in paperback A Contribution to the Pure Theory of Taxation investigates the way in which tax systems affect economic efficiency and the distribution of welfare. It adheres to the rigorous standards of pure theory while paying careful attention to the policy relevance of the arguments. Tax systems are viewed as information extracting devices that generate sets of equilibria of complex geometry. A tax reform methodology is proposed that sheds light on optimal taxes. Social conflicts in the determination of taxes are shown to have effects on social cohesion.

The English poll taxes of 1377, 1379, and 1381 taxed householders, wives, dependants, and servants individually. The tax records therefore provide information about people who are rarely, if ever, mentioned in other documents - frequently including details of occupations and relationships. The widely varying documents associated with the taxes are being published in three volumes, to make this massive resource accessible to social and economic historians, demographers, and genealogists. This first volume, which covers all three taxes for Bedfordshire to Leicestershire, includes extensive editorial descriptions of the documents, explanations of the collection and recording processes, and a discussion of the relevance and value of this exciting material. Full indexes of original and contemporary place names and a glossary of occupations will appear in the third volume.

Alle aktuellen Regelungen und die besten Steuerstrategien: Dieses Buch erlautert die Besteuerung von Kapitalertragen im Privatvermoegen sowie in Grundzugen im Betriebsvermoegen und nennt wirksame Steueroptimierungen zum Schutz des Kapitals. Zahlreiche UEbersichten verdeutlichen die gesetzlichen Regelungen, die aktuellen Anpassungen durch die Rechtsprechung und Aussagen der Finanzverwaltung sowie Ausnahmen bei der Abgeltungsteuer. Von der praxisnahen Darstellung dieses wertvollen Ratgebers profitieren vor allem private Kapitalanleger, Bankberater und Steuerberater. Die uberarbeitete dritte Auflage wurde aufgrund neuer gesetzlicher Vorschriften, zahlreicher zwischenzeitlich ergangener BMF-Schreiben und Urteile der Finanzrechtsprechung aktualisiert.

I believe that in the near future, the issue of taxation will become more widely discussed at all levels of government and this will include the possibility of a land value tax (LVT). At the same time, the majority of ordinary taxpayers, who may be otherwise very well informed, have probably never heard of it. This book is therefore an educational book aimed at filling this gap in our knowledge. It is aimed at those people who have no particular knowledge of economics or taxation but who wish to know what LVT is and how it works. The book is based on the information and data that I have collected over many years for my website: http://landvaluetaxguide.com The contemporary formulation of LVT owes its origin in the publication, in 1879, of Progress and Poverty by the American economic philosopher, Henry George. His book gave rise to a worldwide movement that reached its peak with reformist governments in the first decade of the 20th century. LVT thereafter became overshadowed by the preference of governments for the income tax and also by the organised opposition of vested interests, who saw it as a threat to their source of unearned income. But, in recent years, many economists, academics and politicians have begun to see the failures of the current neoclassical/neoliberal economic system and are seriously reconsidering LVT as an alternative. For a list of LVT supporters over recent years refer to: http://landvaluetaxguide.com/category/supporters/ The book comprises an introduction, thirteen chapters and three appendices with supplementary information. References are collected in several pages of endnotes and the text is fully indexed. I present the case for taxation in general as a 'good' not the 'necessary evil' that many people appear to believe. But it has to be accepted that there are good and bad taxes - measured in accordance with the degree of benefit or harm they may give rise to in their application. This book is an explanation of why LVT may be seen as a beneficial tax. I suggest that we would better understand taxes if we viewed them more as contributions towards the proper functioning of society. In the explanation I make use of diagrams, which take the reader step by step through the evolution of a society from simple beginnings to the development of a complex city, how land values arise in this process, and why they become a proper basis for a system of taxation. I suggest that throughout history there have always been the same three problems that beset the tax collector: identification, measurement and avoidance. The book shows how a land value tax would be effective in resolving these three issues that remain problems to this day. I examine the issue of private landownership and I suggest that this has historically been the basis of much economic injustice. In England, it began with the Norman conquest and became consolidated and legitimised over the centuries, so that now the concept is virtually sacrosanct. The title of the book is taken from John of Gaunt's 'sceptre'd isle' speech, in Shakespeare's Richard II, in which he laments the king's selling of land leases to finance his campaign in Ireland.