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Books > Money & Finance > Public finance > Taxation
This book analyses and compares taxation in different countries. It
looks at what tax systems have in common, how they differ and seeks
to explain the the similarities and the differences. No attempt is
made to confine the analysis on each topic to the same group of
countries. Whilst the emphasis is on the larger advanced countries,
countries are drawn on from all round the world according to the
nature of the topic and the data available. The book seeks to
answer questions such as: Why do developing countries rely heavily
on indirect taxes? Why is income tax the dominant tax in advanced
countries? Why is the property tax the most widely used tax in
local government? Why do some countries have more tax expenditures
than others? Why has VAT become the dominant sales tax world-wide?
Why do less than half OECD countries have annual wealth taxes? Why
are there so many differences in the way countries tax corporate
income and capital gains? What are the keys to success in tax
reform? And many more. In seeking to answer these questions the
author draws on economic theory but also recognises the
significance of historical, legal and social differences, the
importance of constitutional constraints, the influence of
geography and globalisation and the often decisive role played by
the convictions and whims of politicians.
Taxation is becoming more and more relevant for firms and managers
decisions, mainly due to the impacts of taxation on firms and
projects performance, profitability and value. This book provides
an introductory overview of taxation in the fields of finance and
accounting. It covers several fundamental topics of taxation, such
as income, corporate and value add tax, and tax planning and
management, international taxation, EU tax harmonization and
transfer prices. This book intends to provide the readers with an
understanding of the main concepts and principles of these topics,
regardless of specific country contexts in law. With this book,
readers will be able to understand the fundamentals of taxation at
a conceptual and practical level. By using theory and practical
examples, readers will understand taxation at a broader level,
without being concerned about country-specific issues.
This book explores the interaction between business and the system
of taxation in Greece, from the mid-1950s up to 2008, the year that
marked the eve of the economic crisis the country faced in the
aftermath of the international financial crisis of 2007. The
evidence presented confirms William Baumol's point about how
taxation affects entrepreneurship. That is, it is shown that Baumol
was right when indicating that problematic tax rules can lead to
unproductive forms of entrepreneurship, such as tax evasion.
However, the focus here is on aspects of the system of taxation
that Baumol's model, examining solely tax rates and levels of
taxation, neglected. This book shows that, as far as Greek
entrepreneurship is concerned, the adverse effects of the system of
taxation came mostly from a series of issues that increased its
perceived unfairness and illegitimacy. The way that the tax system
functioned also increased uncertainty, which was anything but
beneficial for investing in business. This book contributes to the
current debates about the Greek economy and the causes of the
crisis affecting the country. In this respect, it also throws light
on the big issue of tax evasion burdening the country's fiscal
system. However, the research also belongs to the wider literature
examining entrepreneurship from a business history perspective, to
that focusing on the relation between entrepreneurship and
institutions, to the debates regarding the ways entrepreneurship is
affected by the socio-political and economic environment but also
to institutional analyses about taxation.
Theoretical and policy perspectives on the taxation of pension,
viewed in an international context. Policy makers and academic
researchers have been preoccupied in recent decades with the design
of pension schemes and effective pension system reform. Relatively
little attention has been given to the taxation of pensions and,
more broadly, the provision of retirement income. In this book,
experts from a range of countries explore the interconnection.
Their contributions are especially timely, given recent demographic
and political developments including population aging that
lengthens the time between contribution payment and benefit
receipt, the mobility of capital and labor brought about by
globalization, and the complexity of pension taxation within and
between countries. In shedding light on these issues, the chapters
document the various forms of taxation of pension systems; use
economic theory to explain both qualitative and quantitative
observations; and consider whether the observed interaction of
taxation and pensions is efficient. Theoretical overviews are
followed by rigorous analyses of pension taxation in specific
countries, including Denmark, Sweden, Portugal, Australia, Germany,
the United Kingdom, and the United States. Contributors Torben M.
Andersen, Spencer Bastani, Hazel Bateman, Soeren Blomquist, Axel
Boersch-Supan, Jorge Miguel Bravo, Gary Burtless, Rafal Chomik,
Helmuth Cremer, Carl Emmerson, Csaba Feher, Bernd Genser, Robert
Holzmann, Paul Johnson, Alain Jousten, Christian Keuschnigg, Eric
Koepcke, George Kudrna, Jukka Lassila, Luca Micheletto, Pierre
Pestieau, John Piggott, Christopher Quinn, Tarmo Valkonen, Alan
Woodland
Women who encounter the criminal justice system are far more likely
to have experienced domestic or sexual abuse than the wider female
population. Despite widespread recognition of the link between a
woman's victimisation and her involvement in crime, the
relationship between the two is still not well understood. Gendered
Justice? illustrates how a woman's involvement in crime can
manifest as a by-product of her attempts to cope with, survive, or
escape domestic abuse. Referencing the first UK-based research of
its kind, Roberts explores how a woman's involvement in crime can
be explained or contextualised by her experience of domestic abuse.
Drawing on the experiences of women serving community-based
sentences, all of whom had been subjected to domestic abuse, the
author analyses a variety of situations which illustrate how women
can become involved in crime when their abuse perpetrator is not
present, after the abusive relationship has ended or even years
after the abuse has ceased, yet their actions can still be
attributed to their victimisation. She also demonstrates how
perpetrators of abuse use women's involvement in the criminal
justice system as a further weapon of abuse. Built upon the
foundations of women's real-life experiences, which have real-world
implications, Gendered Justice? introduces a range of
recommendations and implications for both policy and practice in
the field of criminal justice.
This theoretically rooted and research-based book provides insights
on the JESSICA funding model which - unlike the traditional
non-repayable aid - focuses on supporting sustainable urban
development projects in a repayable and recyclable way. Looking
through the lens of the JESSICA financial engineering mechanism
used in urban transformation, it examines the functioning and
performance thereof and formulates policy recommendations for the
future. The aim of this volume is to contribute to a deeper
understanding of the JESSICA sustainable funding model by exploring
its repayable assistance mechanism to support sustainable urban
development projects. The authors make several noteworthy
contributions to the literature on EU cohesion policy and shed
light on the use of the repayable instruments within public
interventions, while providing, for the first time, a critical
analysis of the JESSICA sustainable funding model from the holistic
perspective which is especially relevant for supporting sustainable
urban development. Financial Engineering in Sustainable Funding of
Urban Development in the EU provides policy-significant findings
that are important for EU cohesion policy in the field of repayable
assistance to be reinvested in the long term in urban and regional
transformation.
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