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Books > Money & Finance > Public finance > Taxation
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.
Das Werk liefert eine rechtliche und institutionenokonomische
Analyse der Staatsverschuldung im Besonderen und der
Finanzwirtschaft im parlamentarisch-demokratischen Bundesstaat im
Allgemeinen. Angezeigt werden die Grenzen der Staatsverschuldung
sowie die Moglichkeit einer institutionellen Bewaltigung eines
eventuellen Finanznotstands (Ausnahmesituation) bei Bund und
Landern.
Die Arbeit wendet sich an interdisziplinar interessierte
Wissenschaftler die sich fur die institutionenokonomischen Probleme
der foderalen Finanzwirtschaft interessieren. Der Text versteht
sich als ein neostaatswissenschaftliches Pioniervorhaben, um
Staatsrecht und politische Okonomie wieder zusammenzufuhren."
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.
Although the future extent and effects of global climate change
remain uncertain, the expected damages are not zero, and risks of
serious environmental and macroeconomic consequences rise with
increasing atmospheric greenhouse gas concentrations. Despite the
uncertainties, reducing emissions now makes sense, and a carbon tax
is the simplest, most effective, and least costly way to do this.
At the same time, a carbon tax would provide substantial new
revenues which may be badly needed, given historically high
debt-to-GDP levels, pressures on social security and medical
budgets, and calls to reform taxes on personal and corporate
income. This book is about the practicalities of introducing a
carbon tax, set against the broader fiscal context. It consists of
thirteen chapters, written by leading experts, covering the full
range of issues policymakers would need to understand, such as the
revenue potential of a carbon tax, how the tax can be administered,
the advantages of carbon taxes over other mitigation instruments
and the environmental and macroeconomic impacts of the tax. A
carbon tax can work in the United States. This volume shows how, by
laying out sound design principles, opportunities for broader
policy reforms, and feasible solutions to specific implementation
challenges.
If taxation is the mobilization of economic resources for political
ends, it is evident that any study of taxation must probe well
beyond the administrative technicalities of its subject. Social,
economic, political and administrative history are all part of the
investigation.
The early Tudor period is especially significant in the history
of taxation. This new study examines the taxes granted by
parliament to the crown between 1485 and 1547. Under Henry VIII,
taxation based on the direct assessment of each individual was
revived, having been abandoned as unworkable in the fourteenth
century. In the long run, the Tudor experiment failed: direct
assessment was abandoned again after decades of complaint about
evasion and under-assessment in the mid-seventeenth century, and
was not restored until the end of the eighteenth century. But
examination of the experiment, and of the timing and causes of its
failure, throws light on the changing political limits of the Tudor
state.
Schofield's research marks an important advance in our
understanding not only of the fiscal resources available to the
English crown but also of the broader political culture of early
Tudor England.
The purpose of this book is to set out the basic principles and conceptual issues of the International Financial Reporting Standards (IFRS).
Since 1992, new issues have arisen in international taxation - for
example, taxation of electronic commerce, novel means of shielding
passive income, the World Trade Organization (WTO) debate over the
foreign sales corporation and subsequent passage of the American
Jobs Creation Act of 2004, the problem of corporate inversions, and
alleged earnings stripping by foreign-based multinational
enterprises (MNEs) operating in the United States. In the meantime,
US-based MNEs operating abroad have used a variety of methods to
cut the effective US tax rate on repatriated foreign source income
to around 2 percent. This revised study analyzes the impact of
taxes on industry location and profit shifting using new panel
econometric studies. It also discusses and evaluates new paradigms
that have been suggested for the international tax system.
This revised edition of Robert V. Andelson's" Land Value Taxation
Around the World "is the first title in the new series 'Studies in
Economic Reform and Social Justice', sponsored by" The American
Journal of Economics and Sociology,"
Andelson has provided an interdisciplinary, international
collection of essays, which has been in the making for twenty
years. This is not a book on the history of economic thought but
rather a book about the theory and practice of land reform and an
historical summary of efforts to apply land value taxation in
different countries around the world.
The collection is built around the premise that to tax an
activity is to discourage it, and that when people improve land
that is under their control, governments should not tax those
improvements. Only when land appreciates through no effort on the
part of those who manage the land should the government impose a
tax. Since land is inelastic in supply, such a tax will have
minimal distortionary effects on the economy. These insights are
not well understood around the world but they do sometimes guide
tax policy and often when they do, they produce salutory effects on
economic development. Contributors to this collection argue that
patterns of economic behavior are similar regardless of race,
religion, or geographical location.
Tax Staff Essentials, Level 1 - New Staff (58.5 CPE Credits) is
designed to help beginning staff members develop a strong set of
core skills. It focuses on individual and S corporation tax
compliance plus professional business communications and more. This
series covers key areas to ensure your young tax force is well
prepared to begin their careers. They'll learn about: Individual,
partnership and S corporation tax compliance Effective online tax
research techniques Clear and precise workpaper documentation
Effective professional business communications Your future tax
professionals will also receive a broad range of practical tax
instruction, including key issues surrounding: Individual taxation
New cost and repair regulations S corporation distributions Items
affecting shareholder basis Passive activity loss rules, and more
Courses Include: Tax Research I Individual Tax Fundamentals
Capitalized Costs & Depreciation Working Paper Documentation S
Corporation Fundamentals Effective Business Communication Tax
Fundamentals of LLCs & Partnerships Note: These courses have
been updated for the 2017 Tax Cuts and Jobs Act (TCJA) (Tax
Reform). You'll have free access to a Course Supplement that
provides an explanation of the key provisions of the TCJA
(including topics not covered in your course). Tax Staff Essentials
is a comprehensive, integrated curriculum that provides tax
training for four different experience levels and is available in
four different formats: Online, On-site, Tax Schools and Webcasts.
Who Will Benefit? Junior accounting and tax professionals Key
Topics New individual income and corporate tax rates New
pass-through income rules New rules for certain credits, deductions
and qualified business income (QBI) deduction Filing requirements
and personal exemptions Gross income inclusions, exclusions, and
adjustments Sole proprietorships, hobby loss rules and passive
activities Home offices, rental properties and vacation homes Net
Investment Income Tax and Medicare Payroll Tax S corporations
Capital improvements and repair Depreciation methods and IRS tables
Intangible asset amortization Online tax research methodology and
authoritative tax hierarchy The power of professional language in
business writing Tax return support documentation Learning
Objectives Analyze and report business income and expenses of a
sole proprietorship or a single member LLC on Schedule C to the
Form 1040 Interpret and report rental activities on Schedule E to
the Form 1040 Identify the specific passive activity rules
Determine if a change of filing status will improve the taxpayers'
filing position based on itemized deductions Determine when an S
corporation may be advantageous for a business, how to make a
proper election, and the income/loss that passes through to the
shareholder Recognize active and passive income and determine
material participation as it relates to an individual S corporation
shareholder Understand the impact of converting a C corporation
into an S corporation Distinguish between deductible repairs and
capitalized improvements under new tax regulations Calculate the
initial tax basis and adjusted tax basis of business property
Determine the tax basis of self-constructed assets Credit Info CPE
CREDITS: Online: 58.5 (CPE credit info) NASBA FIELD OF STUDY: Taxes
LEVEL: Basic PREREQUISITES: Tax Staff with 0-2 years of experience
ADVANCE PREPARATION: None DELIVERY METHOD: QAS Self-Study COURSE
ACRONYM: TSE.Level 1 Online Access Instructions A personal pin code
is enclosed in the physical packaging that may be activated online
upon receipt. Once activated, you will gain immediate online access
to the product. System Requirements AICPA's online CPE courses will
operate in a variety of configurations, but only the configuration
described below is supported by AICPA technicians. A stable and
continuous internet connection is required. In order to record your
completion of the online learning courses, please ensure you are
connected to the internet at all times while taking the course. It
is your responsibility to validate that CPE certificate(s) are
available within your account after successfully completing the
course and/or exam. Supported Operating Systems: Macintosh OS X
10.10 to present Windows 7 to present Supported Browsers: Apple
Safari Google Chrome Microsoft Internet Explorer Mozilla Firefox
Required Browser Plug-ins: Adobe Flash Adobe Acrobat Reader
Technical Support: Please contact [email protected].
A surprising and revealing look at what Americans really believe
about taxes Conventional wisdom holds that Americans hate taxes.
But the conventional wisdom is wrong. Bringing together national
survey data with in-depth interviews, Read My Lips presents a
surprising picture of tax attitudes in the United States. Vanessa
Williamson demonstrates that Americans view taxpaying as a civic
responsibility and a moral obligation. But they worry that others
are shirking their duties, in part because the experience of
taxpaying misleads Americans about who pays taxes and how much.
Perceived "loopholes" convince many income tax filers that a flat
tax might actually raise taxes on the rich, and the relative
invisibility of the sales and payroll taxes encourages many to
underestimate the sizable tax contributions made by poor and
working people. Americans see being a taxpayer as a role worthy of
pride and respect, a sign that one is a contributing member of the
community and the nation. For this reason, the belief that many
Americans are not paying their share is deeply corrosive to the
social fabric. The widespread misperception that immigrants, the
poor, and working-class families pay little or no taxes
substantially reduces public support for progressive spending
programs and undercuts the political standing of low-income people.
At the same time, the belief that the wealthy pay less than their
share diminishes confidence that the political process represents
most people. Upending the idea of Americans as knee-jerk opponents
of taxes, Read My Lips examines American taxpaying as an act of
political faith. Ironically, the depth of the American civic
commitment to taxpaying makes the failures of the tax system,
perceived and real, especially potent frustrations.
Introductory Questions on SA Tax is the first of three publications
in the Questions on SA Tax series designed to provide comprehensive
tutorial coverage to taxation students. This book covers
foundational topics typically dealt with in the first year of the
study of tax at an undergraduate level. This tutorial book includes
questions and selected solutions on South African income tax and
value-added tax. Up-to-date questions are graded, allowing students
to develop their abilities at an introductory level. A selection of
tutorial solutions is included in the book, and solutions to all
questions are provided to lecturers at prescribing institutions.
Mark plans are allocated to solutions.
Tax by Design identifies what makes a good tax system for an open
developed economy in the 21st century and suggests how the UK tax
system could be reformed to move in that direction. The
recommendations stress the importance of neutrality and
transparency in tax design. It draws on the expert evidence from
the commissioned chapters and commentaries in Dimensions of Tax
Design. It also acknowledges the growing importance of globalised
markets and multinational corporations as well as the challenges
created by changing population demographics, the growth of new
technologies, and the broadened objectives of policy makers. The
Commission's work was directed by: Timothy Besley Richard Blundell
Malcolm Gammie James Poterba The Commission's editorial team:
Stuart Adam Stephen Bond Robert Chote Paul Johnson Gareth Myles
The international debt crisis that erupted in 1982 threatened the
world financial system and turned the 1980s into a lost decade for
Latin America. But the crisis jolted governments throughout the
region into adopting sweeping economic reforms. By the early 1990s
inflation was lower, growth was reviving, the major debtors had
reached "Brady Plan" workout agreements reducing bank debt in
exchange for collateral, and capital was entering the region in
unprecedented magnitudes.This study tries to make sense of this
historic financial episode and to derive lessons for future policy.
Cline first returns to his 1983 projection models that figured
importantly in the debate at that time, and reruns them with the
benefit of hindsight to see what went wrong (e.g., capital flight)
and what went right (e.g., revival of industrial country growth).
He provides a critical survey of the voluminous economics
literature that emerged from the debt crisis. The study evaluates
performance of the evolving international debt strategy, which
eventually succeeded brilliantly in preserving international
financial stability and restoring debtor access to credit markets
but failed to achieve debtor country growth in the 1980s.The study
reviews policy reform and Brady plan results for major Latin
American countries; provides new analysis of today's debt problems
in Russia and Africa; and analyzes the degree of vulnerability of
Latin Americas capital market renaissance to such factors as
overvalued exchange rates and a resurgence of US interest rates. It
concludes with suggestions for institutional change and policy
guidelines to help avoid future crises.
The thousands of mergers, acquisitions, and start-ups that have
characterized the past years of business have created an increasing
number of corporations in financial trouble: specifically, a
shortage of venture capital or quick cash. Consequently, bankruptcy
protection is now viewed as a strategic move to protect
corporations from their creditors and allow them to reorganize.
Fully revised and updated with new case studies and the latest
coverage of regulations, "Bankruptcy and Insolvency Taxation,
Fourth Edition" provides the answers to the questions financial
managers will have on the tax aspects of bankruptcy strategy.
An informal discussion for the general reader of the most critical
problems of taxation, including an important chapter on the income
tax. Originally published in 1948. 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.
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