Small business taxes taxing you out? For most business owners, their single biggest "expense" (and headache) is dealing with their taxes. And while the just passed Congressional tax bill reduced taxes for many of the estimated 30 million small business owners in the U.S., the nation's taxes continue to be complex. Not being up-to-speed on tax rules and strategies can lead to mistakes that cost business owners thousands of dollars in fines and penalties every year. Small Business Taxes For Dummies assists both current and aspiring small business owners with important tax planning issues, including complete coverage of the tax changes taking effect in 2018, creating an ongoing tax routine, dealing with the IRS, and navigating audits and notices. Includes issues influencing incorporated small businesses, partnerships, and LLCs Offers expanded coverage of other business taxes including payroll and sales taxes Provides websites and other online tax resources Gives guidance to millennials juggling multiple gigs If you're a current or aspiring small business owner looking for the most up-to-date tax planning issues, this book keeps you covered.

Environmental Taxation and the Double Dividend explores the welfare effects of environmental taxes in a second-best framework. It starts from a benchmark model which reveals that environmental taxes typically exacerbate pre-existing tax distortions, even if the revenues are used to cut other distortionary taxes. Subsequent chapters extend the benchmark model by introducing capital, terms of trade effects, transfers, involuntary unemployment, or environmental feedbacks. Thus, the book reveals several channels through which a double-dividend can be obtained. However, it also shows the trade-offs they induce. Simulations with the models illustrate the importance of these trade-offs for European economies.

This book is a useful tool for graduates, post graduates, researchers and staff of universities with fiscal and environmental departments. International organizations such as the IMF, OECD and the World Bank, and policy makers within governments: Ministries of Finance/Economics/Environment. Research Institutes, both private and public will also benefit from this piece of work.

This authoritative and readable survey is a comprehensive historical overview of federal taxation and fiscal policy in the United States, extending from the era of the American Revolution to the present day. Brownlee relates the principal stages of federal taxation to the crises that led to their adoption, including but not limited to: the formation of the republic, the Civil War, World War I and II, and the challenges to government that took hold during the 1980s. In this third edition, Brownlee adds four new chapters covering the colonial era, the American Revolution, the Civil War, the 1920s, and the post-1945 era including the tax policies of the George W. Bush and Barack Obama administrations. It features expanded discussion of government expenditures, deficits and debt, public resources, counter-cyclical fiscal policy, and state and local taxation. Its interdisciplinary interpretation makes it perfect for scholars, graduate students and advanced undergraduate students.

"Advances in Taxation" publishes articles dealing with all aspects of taxation. Articles can address tax policy issues at the federal, state, local, or international level. The series primarily publishes empirical studies that address compliance, computer usage, education, legal, planning, or policy issues. These studies generally involve interdisciplinary research that incorporates theories from accounting, economics, finance, psychology, and/or sociology. Although empirical studies are primarily published, analytical and historical manuscripts are also welcome.

Thomas Piketty's Capital in the Twenty-First Century is the most widely discussed work of economics in recent history, selling millions of copies in dozens of languages. But are its analyses of inequality and economic growth on target? Where should researchers go from here in exploring the ideas Piketty pushed to the forefront of global conversation? A cast of economists and other social scientists tackle these questions in dialogue with Piketty, in what is sure to be a much-debated book in its own right. After Piketty opens with a discussion by Arthur Goldhammer, the book's translator, of the reasons for Capital's phenomenal success, followed by the published reviews of Nobel laureates Paul Krugman and Robert Solow. The rest of the book is devoted to newly commissioned essays that interrogate Piketty's arguments. Suresh Naidu and other contributors ask whether Piketty said enough about power, slavery, and the complex nature of capital. Laura Tyson and Michael Spence consider the impact of technology on inequality. Heather Boushey, Branko Milanovic, and others consider topics ranging from gender to trends in the global South. Emmanuel Saez lays out an agenda for future research on inequality, while a variety of essayists examine the book's implications for the social sciences more broadly. Piketty replies to these questions in a substantial concluding chapter. An indispensable interdisciplinary work, After Piketty does not shy away from the seemingly intractable problems that made Capital in the Twenty-First Century so compelling for so many.

In the Netherlands, CPB often adopts the MIMIC model to explore the structural labour market implications of changes in the tax and social-insurance system. This applied general-equilibrium model combines microeconomic theory with a rich institutional detail and a firm empirical basis. This book describes the structure of MIMIC and discusses a large number of policy measures that have been proposed during the last five years. Moreover, it elaborates on proposals that are currently in discussion, such as the flat tax. To ease the understanding of the model, we also present a core version with only a few equations.

"Advances in Taxation" publishes articles dealing with all aspects of taxation. Articles can address tax policy issues at the federal, state, local, or international level. The series primarily publishes empirical studies that address compliance, computer usage, education, legal, planning, or policy issues. These studies generally involve interdisciplinary research that incorporates theories from accounting, economics, finance, psychology, and/or sociology. Although empirical studies are primarily published, analytical and historical manuscripts are also welcome.

This discussion is part of a series which aims to cover a broad spectrum of topics related to economic inequality. It discusses: is the size distribution of income stationary? Trade liberalization and the US living standard; inequality and unemployment; and, identifying low standards of living.

This study addresses a fundamentally new feature of the contemporary world economy: the simultaneous buildup of very large public deficits and debt positions in virtually all of the advanced high-income countries. The recent global financial crisis sharply accelerated this fiscal deterioration, but it was already well underway in some countries, including the United States, where demographic prospects had posed extremely worrisome trajectories for a number of years.The book has three basic objectives. First, it projects the global fiscal outlook to 2035. Second, it asks whether the combination of deficits and debt in a large number of countries at the same time produces an impact on the world economy that is qualitatively different from the more traditional emergence of such problems in one or a few countries in any given period. Third, it analyzes the effects of the fiscal prospects on key economic variables including global interest rates and growth rates.The analysis finds that the current public debt profiles in most advanced economies will grow to dangerous and unsustainable levels over the next couple of decades unless major changes are made in projected spending and revenue levels. The authors conclude that the United States and Japan, in particular, need to start planning now for significant future budget cuts to minimize the risk of a crisis. Acting soon enables the adjustment to be phased in over an extended period, which cushions the inevitable adjustment costs, while avoiding the potentially enormous pressures that could be levied by markets if correction is delayed too long.

This ninth volume is part of a series which serves as a research annual for the publication of academic tax research.

This study addresses two interrelated issues in international taxation. The first objective is to assess the nature and extent of the international mobility of foreign direct investment. This empirical work is based on the operations of US multinational corporations abroad (production, employment and capital stock), not simply on financial flows of foreign affilitates. It considers whether distinctions between horizontal versus vertical integration can be applied to opertions in developed versus developing countries, and whether either form of integration is very sensitive to tax and cost conditions, not only in the host country but in the US. Growing sensitivity of foreign direct investment to taxes is one reason for governments to be concerned about tax competition among jurisdictions to attract economic activity. Tax competition, however, also arises from an attempt to shift the real activity. The second objective is to assess how tax competition is affecting the structure of national tax systems and whether efforts at international coordination of tax policy are likely to affect the progression of such changes in the future.

In the winter of 1996, Steve Forbes--publisher, heir, and presidential candidate--captured the American imagination with his proposal for a flat tax. But while Mr. Forbes claimed that such a tax would level the economic playing field by eliminating countless loopholes and miles of red tape, his actual proposal betrayed such claims to fairness by overtaxing workers and undertaxing financial capital.

In the face of recent proposals for dramatic and far-reaching tax reform, Taxing America takes a critical look at the way the federal government collects its revenue and exposes the bias at the heart of a system which claims to be objective and fair. Contrary to traditional tax scholarship, these writers argue that an awareness of disability discrimination, economic exploitation, heterosexism, sexism and racism is crucial to any analysis of tax policy.

Gathering together essays whose topics range from federal housing policy to environmental clean-up costs to tax treaty policy making, Karen B. Brown and Mary Louise Fellows present a philosophy that is as simple as it is radical: economic arrangements contribute significantly to the creation of social hierarchies and the perpetuation of discrimination. Given this reality, Brown and Fellows maintain that the goal of the federal tax law should be social justice and the disruption of discriminatory and exploitative practices.

"Sensible Tax Reform Simple, Just and Effective" ("STR") offers a truly revolutionary approach to tax reform.
-Businesses will be untaxed. -Social Security and Medicare will receive much stronger financial backing.-Most individuals will no longer pay any income taxes. -Estates will no longer be taxed. -A simple broad-based federal consumption tax will be introduced as the foundation of our tax system. -The consumption tax will apply to most expenditures by individuals but will provide critical buffers to ease the impact upon healthcare, housing, transportation, and higher education. -STR" will replace the existing tax mess we all hate with a simple, just, and economically dynamic tax system that will reinvigorate American businesses, greatly increase the real income and purchasing power of most Americans, and stabilize the finances of the federal government."

"Sensible Tax Reform Simple, Just and Effective" ("STR") offers a truly revolutionary approach to tax reform.
-Businesses will be untaxed. -Social Security and Medicare will receive much stronger financial backing.-Most individuals will no longer pay any income taxes. -Estates will no longer be taxed. -A simple broad-based federal consumption tax will be introduced as the foundation of our tax system. -The consumption tax will apply to most expenditures by individuals but will provide critical buffers to ease the impact upon healthcare, housing, transportation, and higher education. -STR" will replace the existing tax mess we all hate with a simple, just, and economically dynamic tax system that will reinvigorate American businesses, greatly increase the real income and purchasing power of most Americans, and stabilize the finances of the federal government."

This fifth volume is part of a series which serves as a research annual for the publication of academic tax research. Topics covered in this title include an analysis of the effects of tax law instability and preferential capital gain treatment on investment in risky areas.

Lifetime distribution and redistribution is analysed in this book, in far more detail than has been attempted before. A dynamic cohort microsimulation model is used as an exciting new tool to analyse several questions which have previously been almost impossible to answer. These questions concern income distribution and redistribution, social security and income tax incidence. This book will be of interest to those working in social and economic policy who are concerned about such issues. It will also be of interest to the rapidly growing numbers of researchers and government analysts constructing microsimulation models.

The very word taxes sends shivers up spines. Yet, very few realize the tremendous impact that taxation has had on civilization. Charles Adams changes that in this fascinating history. Taxation, says Mr. Adams, has been a catalyst of history, the powerful influence if not the direct cause of many of the famous events of history that have marched across the world's stage as empires collided and battled for the right to tax the loser. For Good and Evil is the first book to examine how taxation has been a key factor in world events. Like the Rosetta Stone - a tax document - the book sheds fresh light onto much of history. Did you know that biblical Israel split after Solomon's death because his son refused to cut taxes? That Rome rose to greatness due to a liberal tax regime but declined under corrupt and inefficient ones? That in Britain, Lady Godiva made her famous ride as a tax protest? That in Switzerland William Tell shot the apple off his son's head as punishment for tax resistance? Or that Fort Sumter, where the first shots of the Civil War were fired, was a Customs House? Combining facts with thought-provoking comment he frequently draws parallels between tax events of the past and those of the present. Finding fault with the way Western civilization is taxed, Adams provides ideas for curing those faults by using the valuable lessons that history has taught. The special value of this refreshing new look at history lies in the lessons to be drawn by all thinking taxpayers. "Taxes are the fuel that makes civilization run, but how we tax and spend determines to a large extent whether we are prosperous or poor, free or enslaved, and most importantly, good or evil". Once you read ForGood and Evil, you'll never feel the same about taxes!

Tax Tips and Tax Shelters for Canadians provides individuals and business owners with effective tax-planning strategies designed to reduce taxable income, generate tax deductions, increase tax refunds, increase potential investment returns, defer tax, increase wealth, and minimize probate and estate taxes. When implemented properly the strategies discussed in this book are legitimate tax-planning strategies recognized by many financial planners, financial experts, chartered accountants, actuaries, financial commentators, tax lawyers, and the Canada Revenue Agency. Although RRSPs are the most popular tax shelter in this country, individuals and business owners are not taking advantage of many simple products, services, and structures that can provide immediate tax relief and benefits.

Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications.

Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector.

Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.

Alle aktuellen Regelungen und die besten Steuerstrategien: Dieses Buch erlautert die Besteuerung von Kapitalertragen im Privatvermoegen sowie in Grundzugen im Betriebsvermoegen und nennt wirksame Steueroptimierungen zum Schutz des Kapitals. Zahlreiche UEbersichten verdeutlichen die gesetzlichen Regelungen, die aktuellen Anpassungen durch die Rechtsprechung und Aussagen der Finanzverwaltung sowie Ausnahmen bei der Abgeltungsteuer. Von der praxisnahen Darstellung dieses wertvollen Ratgebers profitieren vor allem private Kapitalanleger, Bankberater und Steuerberater. Die uberarbeitete dritte Auflage wurde aufgrund neuer gesetzlicher Vorschriften, zahlreicher zwischenzeitlich ergangener BMF-Schreiben und Urteile der Finanzrechtsprechung aktualisiert.

Fully updated each year, this resource is an excellent aid to support a first course in UK tax, or as a general introduction to this topic for non-UK based readers. Written in an accessible style with many examples, activities, and questions throughout, this textbook gives the reader a thorough understanding of the UK's taxation principles and current practices.