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Books > Money & Finance > Public finance > Taxation
In the wake of the Panama Papers scandal and similar leaks, tax
havens are now firmly in the spotlight. Today, roughly half of all
global trade still passes through tax haven jurisdictions, costing
millions in lost revenue to countries around the world. Such
practices affect all of us, but are most keenly felt by poorer
people in developing countries, where unfair tax practices have
become a major obstacle to development, and which have allowed
multinational corporations to continue to exploit developing
economies. This collection argues that, for developing countries to
achieve social justice and lasting prosperity, they must take
control of their own tax destinies, and that this will also be
crucial to achieving the Sustainable Development Goals. Covering
such topics as natural resource management, representation in
global tax institutions and effective strategies for building and
protecting tax bases, the collection brings together expertise from
a variety of countries and disciplines. It explores the options
available to developing countries, and provides a basis for
concerted action by tax authorities, policy makers, academics and
civil society experts to design tax systems that can sustain a just
society.
In 2014, the federal government will forgo an estimated $17.45
billion in tax revenue from IRAs, which Congress created to ensure
equitable tax treatment for those not covered by employer-sponsored
retirement plans. Congress limited annual contributions to IRAs to
prevent the tax-favored accumulation of unduly large balances. But
concerns have been raised about whether the tax incentives
encourage new or additional saving. Congress is reexamining
retirement tax incentives as part of tax reform. This book
describes IRA balances in terms of reported FMV aggregated by
taxpayers; examines how IRA balances can become large; and assesses
how IRS ensures that taxpayers comply with IRA tax laws.
Taxes and Trust is the first book on taxes to focus on trust and
the first work of social science to concentrate on how tax policy
actually gets implemented on the ground in Poland, Russia and
Ukraine. It highlights the nuances of the transitional Ukraine case
and explains precisely how and why that 'borderland' country
differs from the more ideal-types of coercive Russia and
compliance-oriented Poland. Through nine bespoke taxpayer surveys,
an unprecedented bureaucratic survey and more than fifteen years of
qualitative research, the book emphasizes the building and
accumulation of trust to transition from a coercive tax state to a
compliant one. The context of the book will appeal to students and
scholars of taxation worldwide and to those who study Russia and
Eastern Europe. This title is also available as Open Access.
This book is about two things: tax and power. The processes through
which tax law is formulated, involve more than the formal
legislative and judicial processes which result in statute and case
law. Tax law is an expression of tax policy, which is subjective
and a heterogeneous product of states, cultures and politics.
Regarding taxation as a branch of either black letter law or
orthodox economics ignore, or even deny, this subjectivity. This
book explores the complex dynamics of the debates which inform tax
policy, the interaction between tax and power and how power
relations between various groups in society and between individuals
and the state are manifested through tax system. This helps to
explain why the rules, procedures and practices are all formulated
to suit their interests of the most powerful groups in society.
Taxation is a powerful lens through which to analyse relationships
between individuals and the state, since history has shown that
there is a longstanding power relationship between rulers and
subjects, which is articulated through tax regimes. Tax can
therefore be seen as a technology which mediates such tensions and
relationships and the way that choices are made and conflicts are
resolved can give valuable insights into societal power
relationships.
Dieses renommierte Grundlagenlehrbuch macht auf anschauliche Weise
mit dem gesamten Lebenszyklus einer Immobilie vertraut. Fundiert
vermittelt es Studierenden und Lehrenden die fur das stark
expandierende Fachgebiet notwendigen oekonomischen, juristischen
und steuerlichen Kenntnisse. Es eignet sich auch bestens als
Nachschlagewerk fur Dozenten sowie fur Fach- und Fuhrungskrafte in
immobilienwirtschaftlichen Unternehmen. Die 10. Auflage wurde im
Zuge der Baurechtsnovelle uberarbeitet und aktualisiert. Die
umfassenden AEnderungen im Baurecht, die mit dem Gesetz zur Reform
des Bauvertragsrechts und zur AEnderung der kaufrechtlichen
Mangelhaftung Anfang 2018 in Kraft getreten sind, wurden
vollstandig berucksichtigt. Auch die veranderten Regelungen aus dem
Gesetz zur Modernisierung des Rechts der
Umweltvertraglichkeitsprufung vom Juli 2017 sind eingeflossen sowie
die Aktualisierungen in der Baunutzungsverordnung. Das bewahrte
methodische Konzept der Orientierung am Lebenszyklus der Immobilie
wurde beibehalten.
VAT and Government Departments is a reference manual and a
practical guide for those managing VAT in Government Departments,
their advisers and key suppliers. Government Department VAT has
recently been the subject of an HMRC consultation and review with
new guidance published in 2015 (consolidated with revised NHS
guidance). Public sector organisations must be registered for VAT
where they engage in ""economic activities"", especially where
there is any competition with the private sector. There are special
rules for Government Departments (and the NHS) under section 41 VAT
Act 1994 known as the contracted-out services or COS rules (in
relation to non-business activities) and Value Added Tax itself,
governed by the VAT legislation (in relation to business
activities). To understand VAT in a Government Department context
it is essential to understand the fundamental duality in the tax in
relation to the public sector. This is often overlooked and because
in certain situations VAT can apparently be recovered in both
contexts COS eligibility to recover and input tax entitlement on
VAT incurred can be confused. Many of the areas covered in the text
are complex in themselves and VAT and Government Departments does
not attempt to examine all possibilities in all circumstances or to
reproduce the full technical guidance or statute. The objective is
to identify all of the issues in the tax relevant to Government
Departments and in a logical analysis, explain these from a
compliance perspective and in relation to the organisational
activities of Government Departments (providing further references
where appropriate if more detailed information is required). VAT
& Government Departments is based on published HMRC and
Treasury guidance and policy and on current case law and
legislation in force as at 30th April 2015.
Tax scholars traditionally emphasize economics and assume that all
tax systems can be evaluated in more or less the same way. By
applying the insights of anthropology, sociology, and other social
sciences, Michael A. Livingston demonstrates that tax systems
frequently pursue different values and that the convergence of tax
systems is frequently overstated. In Tax and Culture, he applies
these insights to specific countries, such as China and India, and
specific tax issues, including progressivity, tax avoidance, and
the emerging area of environmental taxation. Livingston concludes
that the concept of a global tax culture is, in many cases, merely
a reflection of Western hegemony, and is unlikely to survive the
changes implicit in the rise of non-Western nations and cultures.
The authoritative guide for navigating tax time, completely revised
and updated for 2023-2024 With 200,000+ total copies sold, Lower
Your Taxes - BIG TIME! has helped hundreds of thousands of
taxpayers save money for 20 years. Now refreshed for 2023-2024,
this go-to guide is more topical than ever and includes all the
current information you need to know about the latest changes in
tax code. The ninth edition of Lower Your Taxes - BIG TIME! shows
you how to save thousands of dollars-legally and ethically!-during
tax time. It offers proven methods for taking advantage of the tax
system to get a yearly subsidy of $5,000 or more back from the
IRS-and bulletproof your records forever. Key topics include:
Advice on properly documenting any business deduction Tips on
starting a home-based business Turning tuition, entertainment,
orthodontia, and other expenses into huge deductions The new
standard deduction for married couples Changes to business meal and
lease deductions, vehicle purchases, and Health FSA contributions
Known for his engaging, humorous writing style, Botkin is a
renowned expert who has worked for the IRS in multiple capacities;
he knows the tax code inside and out. Whether you're a consultant,
small-business owner, independent contractor, or just an individual
seeking to protect your hard-earned nest egg, Lower Your Taxes -
BIG TIME! provides everything you need to make next tax season
painless, both emotionally and financially.
This is a timely update of Ian Fleming's invaluable guide, first
published in 2006. For anyone involved in the administration of
golf clubs, and in particular with their finances, grappling with
VAT has been a thorny issue ever since it was introduced in the UK
in 1973. This book explains the basic rules of VAT as they affect
golf clubs. Written for club secretaries, treasurers, finance
committee chairmen and accounting practices that have golf clubs as
their clients, it highlights many of the most common problems
likely to arise in the context of VAT. The author offers practical
advice, such as how to avoid an unexpected VAT bill on a
refurbishment of the clubhouse. With this book as a reference, it
will be easier to avoid the many VAT ""bunkers"" which can create
unwelcome and costly traps for golf clubs. The third edition
includes a new chapter to cover the consequences of the Bridport
and West Dorset Golf Club case and new HMRC guidance.
Seventy-five percent of Americans claim religious affiliation,
which can impact their taxpaying responsibilities. In this
illuminating book, Samuel D. Brunson describes the many problems
and breakdowns that can occur when tax meets religion in the United
States, and shows how the US government has too often responded to
these issues in an unprincipled, ad hoc manner. God and the IRS
offers a better framework to understand tax and religion. It should
be read by scholars of religion and the law, policymakers, and
individuals interested in understanding the implications of
taxation on their religious practices.
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!
BPP Learning Media is the AIA s official publisher and our Study
Texts are endorsed by AIA examiners.
A timely and incisive look at austerity measures that succeed-and
those that don't Fiscal austerity is hugely controversial.
Opponents argue that it can trigger downward growth spirals and
become self-defeating. Supporters argue that budget deficits have
to be tackled aggressively at all times and at all costs. In this
masterful book, three of today's leading policy experts cut through
the political noise to demonstrate that there is not one type of
austerity but many. Looking at thousands of fiscal measures adopted
by sixteen advanced economies since the late 1970s, Austerity
assesses the relative effectiveness of tax increases and spending
cuts at reducing debt. It shows that spending cuts have much
smaller costs in terms of output losses than tax increases.
Spending cuts can sometimes be associated with output gains in the
case of expansionary austerity and are much more successful than
tax increases at reducing the growth of debt. The authors also show
that austerity is not necessarily the kiss of death for political
careers as is often believed, and provide new insights into the
recent cases of European austerity after the financial crisis.
Bringing needed clarity to one of today's most challenging
subjects, Austerity charts a sensible approach based on data
analysis rather than ideology.
What works best for clients? Learn the pros and cons of the LLC,
general partnership, limited partnership, and limited liability
partnership by focusing on planning and potential tax traps. This
title offers a review of distinct advantages of these entities
coupled with an examination of the risk members and partners face
if they do not have a solid tax plan to minimize their exposure. In
addition, the authors explore some of the more intricate rules and
regulations of these entities so you can move your working
knowledge of partnership and LLC taxation beyond the basics. This
book prepares the reader to do the following: Analyze a partnership
or LLC agreement to determine whether any special allocations in
the agreement will be allowed under Code Section 704(b) Identify
the potential economic consequences of special allocations to a
partner or LLC member Identify the potential tax consequences when
a partner or LLC member has a negative balance in his or her
capital account Recognize the relationship between partnership and
LLC allocations of profit and loss and the allocation of the risks
and rewards of entity operations Distinguish between the
requirements for substantiality and those for economic effect under
the regulations Distinguish between "book" allocations required
under Section 704(b) and "tax" allocations required under Section
704(c) Recognize the three methods described in the Section 704(c)
regulations to make special allocations with respect to contributed
property Determine when a non-contributing partner or LLC member
will or will not be protected by required allocations under Section
704(c) Calculate the gain that can result from reallocation of
liabilities when a partner joins a partnership Calculate a
partner's or member's share of recourse liabilities of a
partnership or LLC Distinguish between recourse and nonrecourse
liabilities of a partnership or LLC Analyze the impact of a partner
or LLC member's guarantee of a recourse or nonrecourse liability of
the entity Recognize when to treat a liability as a recognized
versus contingent liability and understand how to account for
partnership or LLC contingent liabilities Calculate the basis of
each property received by a partner receiving multiple properties
in a liquidating vs. non-liquidating distribution from a
partnership or LLC Recognize which properties will receive a
step-up or step-down in basis when multiple properties are received
from a partnership or LLC Allocate basis increases or decreases
among multiple properties for federal income tax purposes Determine
when an Internal Revenue code (IRC) Section 754 election will allow
a partnership or LLC to adjust its basis in its assets Allocate
required basis adjustments among partnership or LLC assets
Determine the tax consequences associated with the sale of a
partner's or member's interest in a partnership or LLC Recognize
how using the installment method to account for the sale of a
partnership interest will affect how the partner will report his or
her gain on the sale Recognize when the sale of an interest in a
partnership will trigger a technical termination of the partnership
Determine the tax basis and holding period of assets owned by the
partnership following a technical termination Determine the tax
consequences associated with subsequent dispositions of built-in
gain or loss assets following a technical termination
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