This annual text aims to provide students and professionals with a comprehensive knowledge of income tax, corporation tax, taxation of chargeable gains, inheritance tax and value added tax.

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.

This annual text aims to provide students and professionals with a comprehensive knowledge of income tax, corporation tax, taxation of chargeable gains, inheritance tax and value added tax.

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.

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."

This original work explores the politics of British taxation in the twentieth century. By 1979, taxes were taken from almost half of the total national income, and contributed to the political rise of Margaret Thatcher. But the level of taxation had risen from 10% in 1914 to about 25% between the wars, without provoking serious discontent (as in other European countries). It also grew again during the Second World War. This study explores the reasons that the earlier tax increases were accepted, and not those of 1979.

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In the latest volume of Advances in Taxation, editor John Hasseldine includes studies from expert contributors to explore topics such as earnings repatriation elections, corporates' uncertain tax positions reported on Schedule UTP, tax audits, voluntary and enforced tax compliance, and tax evasion. Reporting peer-reviewed research contributions from North America and also including international studies from Indonesia, Bangladesh and South Africa, this volume is essential reading for those looking to keep abreast of the most recent research. The empirical research published by the authors of this volume include archival, survey, and experimental methods that have been applied to challenges facing tax systems around the globe. These challenges affect tax administrators, large corporates, and small and medium-sized enterprises. The studies contained in this volume will be influential and help direct future research around the globe.

This publication is aimed at an entry level of Taxation studies. The title is ideal for more practical and rudimentary tax courses.

This book was written with the first year/first time income tax student in mind. It uses simple language and the unique aspects of the book are the flow charts used to visually explain some of the more complicated aspects of taxation, the inclusion of a glossary, and the reproductions of the actual forms that SARS requires. This makes for a very practical application of the theory being taught.

It covers all the topics needed by a taxpayer who is required to fill in an IT12 tax return, which means that it will not only be valuable to the students, but also to the 'man on the street' who wishes to understand and learn more about his taxable income calculation. The benefit of working through the book is that taxpayers will know what is expected of them during the income tax assessment process and will be able to verify their income tax calculations.

This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship on the VAT confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented.

The Tax Workbook has been designed to be used by students and lecturers, to provide the maximum benefit to each user.

Each chapter deals with a specific topic or topics and the chapter contents progress from relatively easy questions to more difficult questions dealing with integrated problems.

There are wide racial disparities in virtually every sphere of economic life. African American workers earn less than whites. They are more likely to be denied loans than whites. Minority-owned businesses are less likely to win lucrative bids on state and federal contracts than are white male owned businesses. Black children are more likely than whites to be reported to child protective services for neglect or abuse. There are even huge disparities in downing rates between blacks and whites. What to do about these disparities? There is a fundamental disagreement about the appropriate remedies to these varied indicators of racial inequality. Part of the disagreement stems from differences in public perceptions about the underlying causes of the inequality. But, another form of disagreement relates to the opposition to the remedy of choice during much of the 1970s and 1980s: Affirmative Action. Race conscious remedies -- like affirmative action policies in hiring, college admissions, and business contracting -- suffer from legal and constitutional challenges, compounded by hostility from the majority of Americans. The alternative – race-neutral remedies – attempt to address racial disparities without directly targeting benefits exclusively to racial minority group members. In doing so, race-neutral remedies putatively help minorities without hurting majority group members. The authors of Race Neutrality: Rationalizing Remedies to Racial Inequality make the case that policy analysts should shift from a focus on whether a remedy is race-conscious or not to a focus on the underlying problem that the alternative remedies is attempting to resolve. This type of rethinking of the problem of racial inequality will reveal that sometimes race-neutral remedies hold great promise in reducing disparities. Often, however, race-neutral remedies fail to do what they are intended to do. The authors challenge the reader to think about why race-neutral remedies—while desireable on their face—might fail to resolve protracted and persistent patterns of racial inequality in market and non-market contexts.

We are well aware of the rise of the 1% as the rapid growth of economic inequality has put the majority of the world's wealth in the pockets of fewer and fewer. One much-discussed solution to this imbalance is to significantly increase the rate at which we tax the wealthy. But with an enormous amount of the world's wealth hidden in tax havens in countries like Switzerland, Luxembourg, and the Cayman Islands this wealth cannot be fully accounted for and taxed fairly. No one, from economists to bankers to politicians, has been able to quantify exactly how much of the world's assets are currently hidden until now. Gabriel Zucman is the first economist to offer reliable insight into the actual extent of the world's money held in tax havens. And it's staggering. In The Hidden Wealth of Nations, Zucman offers an inventive and sophisticated approach to quantifying how big the problem is, how tax havens work and are organized, and how we can begin to approach a solution. His research reveals that tax havens are a quickly growing danger to the world economy. In the past five years, the amount of wealth in tax havens has increased over 25% there has never been as much money held offshore as there is today. This hidden wealth accounts for at least $7.6 trillion, equivalent to 8% of the global financial assets of households. Fighting the notion that any attempts to vanquish tax havens are futile, since some countries will always offer more advantageous tax rates than others, as well the counter-argument that since the financial crisis tax havens have disappeared, Zucman shows how both sides are actually very wrong. In The Hidden Wealth of Nations he offers an ambitious agenda for reform, focused on ways in which countries can change the incentives of tax havens. Only by first understanding the enormity of the secret wealth can we begin to estimate the kind of actions that would force tax havens to give up their practices. Zucman's work has quickly become the gold standard for quantifying the amount of the world's assets held in havens. In this concise book, he lays out in approachable language how the international banking system works and the dangerous extent to which the large-scale evasion of taxes is undermining the global market as a whole. If we are to find a way to solve the problem of increasing inequality, The Hidden Wealth of Nations is essential reading.

Everyone deserves to be able to retire with dignity, but this core feature of the social contract is in jeopardy. Companies have swerved away from pensions, and most of the workforce has woefully inadequate retirement savings. If we don't act to fix this broken system, rates of impoverishment for senior citizens threaten to skyrocket, and tens of millions of Americans reaching retirement age in the coming decades will be forced to delay retirement and will experience a dramatic drop in their standard of living. In Rescuing Retirement, Teresa Ghilarducci and Tony James offer a comprehensive yet simple plan to help workers save for retirement, increase retirement savings by earning higher returns, and guarantee lifelong income for everyone. Built on people's own money in individual Guaranteed Retirement Accounts, the plan requires no new taxes, no more bureaucracy, and no increase in the deficit. Speaking to Americans' growing anxiety about their ability to retire, Rescuing Retirement provides answers to anyone wanting to understand the growing movement to protect a period of life once considered a deserved time of rest and creativity and offers a practical guide to the future of secure retirement.

Everyone deserves to be able to retire with dignity, but this core feature of the social contract is in jeopardy. Companies have swerved away from pensions, and most of the workforce has woefully inadequate retirement savings. If we don't act to fix this broken system, rates of impoverishment for senior citizens threaten to skyrocket, and tens of millions of Americans reaching retirement age in the coming decades will be forced to delay retirement and will experience a dramatic drop in their standard of living. In Rescuing Retirement, Teresa Ghilarducci and Tony James offer a comprehensive yet simple plan to help workers save for retirement, increase retirement savings by earning higher returns, and guarantee lifelong income for everyone. Built on people's own money in individual Guaranteed Retirement Accounts, the plan requires no new taxes, no more bureaucracy, and no increase in the deficit. Speaking to Americans' growing anxiety about their ability to retire, Rescuing Retirement provides answers to anyone wanting to understand the growing movement to protect a period of life once considered a deserved time of rest and creativity and offers a practical guide to the future of secure retirement.

Tax Strategies for the Small Business Owner: Reduce Your Taxes and Fatten Your Profits will help the small business owner increase profits while feeling more comfortable dealing with taxes. It begins by looking at the often overlooked critical decision small business owners face when they start a business: the choice of business entity. The book then examines all the deductions that a business owner can take legally to reduce taxes. It also provides advice business owners need to make good tax-related decisions: Should I lease or buy? Should I hire an employee or outsource the task? How much will buying a building reduce my taxes and for how long? Many people freeze up when they are forced to prepare or even think about taxes. Some receive a notice from the IRS and put it aside: They're too scared to open it Yet taxes for the most part follow common sense rules. You just need to know what they are and how they affect your decisions.In this book, readers will learn about the different business entities, the different taxes you must deal with (primarily income taxes), documentation procedures, how to work with a tax professional, how to handle an audit, and, in general, how to use the U.S. Tax Code to your advantage. Among other things, readers learn to take full advantage of tax benefits and avoid potholes hidden in things like: * Startup and ongoing expenses * Cost of goods sold * Depreciation * Payroll * Retirement plans In short, Tax Strategies for the Small Business Owner will not only help you relax when you deal with your taxes--it'll show you how to use tax law to your financial benefit. What you'll learn *How to choose a business entity that's right for your business. *The requirements for deducting expenses. *What you can deduct (and what you can't). *How to fund your retirement with help from the business. *Using depreciation rules to reduce taxable income. *Having benefit plans (medical and retirement) while complying with tax laws. *How to take the tax implications into account when making strategic business decisions. *What to do when you hear from the IRS.*How to determine whether you need a tax professional to assist you. Who this book is for Taxes for the Small Business Owner is designed for owners of small to medium-sized businesses and aspiring entrepreneurs--millions of people in the U.S. This practical guide on taxation is designed for those who want to lower their tax bills by maximizing deductions. It will appeal to any owner or manager who wants to pay less tax--legally.

This book examines questions of change and inertia in the context of the longstanding grievances over excessive taxation in rural China. How can some changes be sustained, whilst others cannot? How can a longstanding administrative practice be changed or even terminated, especially when previous attempts at change have failed? Using extensive interview data with local and central bureaucrats, Li's findings highlight the role of parallel developments and agency in the change process, as well as the prevalence of contingency and uncertainty. It also elegantly blends the narrative of the rural tax and administrative reforms with theoretical discussions to deepen our understanding of policy process and institutional change in 21st century China. Despite the authoritarian political system, the Chinese state-in-action which emerges from this book sees actions stemming from both the central and local levels, mediated by strategic design as well as contingency. This book will be of interest to students and scholars of Chinese Studies, political science and policy and development studies.

Die deutschsprachige Gegenwartsliteratur beschaftigt sich seit Beginn der 2000er-Jahre zunehmend mit Prekaritatsphanomenen wie Armut, Arbeitslosigkeit und Erfahrungen des sozialen Abstiegs. Im Zentrum des Buchs stehen ausgewahlte Romane, die mithilfe sozialwissenschaftlicher Modelle und Theorien kontextualisierend untersucht werden. Gleichzeitig werden die Texte hinsichtlich ihrer spezifischen Poetologie in den Blick genommen. Dabei zeigt sich, dass sie einer desillusionaren AEsthetik folgen, an deren Ende das Scheitern der Protagonist_innen steht. Die Studie ist ein Beitrag im Forschungsfeld "Literatur und OEkonomie" und zeigt, dass Prekaritat in der deutschsprachigen Gegenwartsliteratur gesamtgesellschaftlich verhandelt wird.