A sophisticated and accessible application of the newest theoretical work in public-policy history and legal studies, this book is a detailed account of how a permanent income tax was enacted into law in the United States. The tax originated as an apology for the aggressive manipulation of other forms of taxation, especially the tariff, during the Civil War. Levied with very low rates on a small proportion of the population and raising little revenue, the early tax was designed to preserve imbalances in the structure of wealth and opportunity, rather than to ameliorate or abolish them, by strengthening the status quo against fundamental attacks by the political left and right. This book shows that the early course of income taxation was more clearly the product of centrist ideological agreement, despite occasional divergences, than of "conservative-liberal" allocative conflict.

This publication sets out considerations for policymakers embarking on planning and implementing a digital transformation of tax administration. Digitalization can play a key role in helping tax authorities lower compliance and administrative costs, collect more revenue more efficiently, enhance transparency and service to taxpayers, and accommodate big data flows. This report explores how tax administrations can use technology and how risks can be identified and reduced. It provides an assessment framework to support policymakers as they begin the planning process and outlines considerations for effective implementation of the tax administration of the future.

This report shows why Southeast Asian countries need to consider fresh taxation policies after many struggled to finance massive public expenditure programs to combat COVID-19. The second in a four-part series, it considers the impact of the pandemic on countries including Cambodia and Thailand to lay out steps policymakers can take to create healthier fiscal spaces. It illustrates the challenges around informality, collection, and progressivity, and details quick-fix measures designed to increase revenues. It emphasizes how preventing fraud, taxing wealth, and introducing environmental levies can help reduce poverty, tackle inequality, and contribute toward more sustainable growth.

This guide is designed to help Japan Fund for Prosperous and Resilient Asia and the Pacific (JFPR) clients develop proposals in accordance with JFPR requirements. JFPR is a partnership between the Government of Japan and ADB that helps people move above the poverty threshold and toward sustainable prosperity and resilience. The guide illustrates the requirements stipulated in the JFPR Implementation Guidelines. It provides best practices, examples, tips, and suggestions to help JFPR users and clients tailor proposals to the fund's requirements to ensure smooth project processing and efficient implementation.

The study supports policy makers in designing legal and operational frameworks and practices to enhance cooperation between tax authorities and Law Enforcement Agencies at the domestic and international levels, and to build on synergies between investigations and enforcement in the context of tax crimes, money laundering and corruption.

This title gives the reader authoritative guidance on the legislation dealing with residence, principally the Statutory Residence Test which defines for tax purposes whether or not an individual is resident in the United Kingdom. The author, Jonathan Schwarz, is a Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. While the Statutory Residence Test has been in place since 2013, there are several important developments driving this updated edition as follows: - A new chapter reflecting new legislation bringing in higher rates of SDLT payable by non-UK-resident purchasers from 1 April 2021. - Overall change in the UK taxation as it relates to residents and non-residents, and the general codification of this area of the law. - Updated commentary in line with the OECD multilateral instrument on BEPS and residence for tax treaties. - New commentary on the operation of the Statutory Residence Test in light of COVID-19. Commentary on a number of important new cases: HMRC v Embiricos [2020] UKUT on disputes over residence and domicile Henkes v HMRC [2020] UKFTT information demands re residence and domicile Mackay v HMRC [2020] UK FTT re ordinary residence The Appellant v The Revenue Commissioners 25 TACD 2019 (spliy year residence) P Panayi Accumulation and Maintenance Trusts v HMRC [2019] UKFTT (trust migration)