Comparative Income Taxation

A Structural Analysis

Author: Hugh J. Ault,Brian J. Arnold

Publisher: Kluwer Law International B.V.

ISBN: 904113204X

Category: Business & Economics

Page: 560

View: 3192

The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but also of foreign business and legal cultures. It would be the work of a lifetime for a single individual to achieve that level of understanding of the nine income taxes compared in this volume. Suppose, however, that an international group of tax law professors, each expert in his own national system, were asked to describe how that system resolved specific problems of income tax design with respect to individuals, business organizations, and international transactions. Suppose further that the leaders of the group wove the resulting answers into a single continuous exposition, which was then reviewed and critiqued by a wider group of tax teachers. The resulting text would provide a convenient and comprehensive introduction to foreign approaches to income taxation for teachers, students, policy-makers and practitioners. That is the path followed by Hugh Ault and Brian Arnold and their collaborators in the development of this fascinating book. Henceforth, a reader interested in how other developed countries resolve such structural issues as the taxation of fringe benefits, the effect of unrealized appreciation at death, the classification of business entities, expatriation to avoid taxes, and so on, can turn to this volume for an initial answer. This book should greatly facilitate comparative analysis in teaching and writing about taxation in the US and elsewhere.

Foster on EU Law

Author: Nigel Foster

Publisher: Oxford University Press

ISBN: 0198794606


Page: 496

View: 9648

Nigel Foster provides a concise and clear explanation of EU law, offering an accessible entry point to the subject. Foster on EU Law offers an incisive account of the institutions and procedures of the EU alongside focused analysis of core substantive areas. This clear two-part structure provides students with a solid foundation in the mechanisms and applications of EU law, making it an ideal text for those new to the subject or looking for a concise guide to support further study in the area. This fully updated sixth edition includes consideration of the changes in relationship of the UK with EU law following the vote to 'Brexit', a new subchapter consolidating the coverage of human rights, and expansion of the discussion of European citizenship as a part of free movement of persons.

International Tax Primer

Author: Brian J. Arnold

Publisher: N.A

ISBN: 9789041159755

Category: International business enterprises

Page: 250

View: 2700

International Tax Primer provides an introduction to the policies that countries seek to advance with their international tax rules, with numerous examples drawn from the practices of both developed and developing countries. This third edition has been expanded substantially, due to the major developments that have occurred since the second edition of this indispensable resource appeared in 2004 - not least the fact that innumerable smalland medium-sized firms, as well as individuals, now engage in cross-border transactions that cause them and their tax advisers to confront international tax issues on a regular basis. Moreover, as the countries of the world have become increasingly integrated economically, the importance of the major issues that a country must confront in designing its international tax rules and in coordinating those rules with the tax systems of its trading partners has mushroomed. The book strikes a balance between the specific and the general by illustrating the funda mental principles and structure of international tax with frequent reference to actual practice in a variety of countries. Coverage includes the following: * role of the tax adviser in planning international transactions; * taxation of residents on foreign income and of non-residents on domestic income; * mechanisms used to mitigate the risks to taxpayers of international double taxation; * transfer pricing rules to prevent the avoidance of tax by multinational corporations; * anti-avoidance measures dealing with tax havens, treaty shopping, and other offensive tax planning activities; * overview and analysis of the provisions of bilateral tax treaties and the OECD and UN * Model Treaties on which they are generally based; and * challenges posed by taxation of income derived from the digital economy. New material in the third edition includes analysis of the OECD's initiative against base erosion and profit shifting (BEPS), tax aspects of hybrid entities and financial instruments, and taxation of fees for technical services as proposed under the UN Model Treaty. Although of greatest value to tax practitioners and government officials confronting interna tional tax for the first time, this book is sure to continue in use by tax professionals at every level of experience and on a worldwide basis.

The Politics of Income Taxation

A Comparative Analysis

Author: Steffen Ganghof

Publisher: ECPR Press

ISBN: 0954796683

Category: Business & Economics

Page: 208

View: 9627

Marginal income tax rates in advanced industrial countries have fallen dramatically since the mid-1980s, but levels and progressivity of income taxation continue to differ strongly across countries. This study offers a new perspective on both observations. It blends theoretical inquiry with focused quantitative analysis and in-depth investigation of seven countries: Germany, Australia and New Zealand as well as Denmark, Finland, Norway and Sweden. The Politics of Income Taxation highlights the equity-efficiency tradeoffs that structure the politics of income taxation, and analyses how income taxes are embedded in broader tax systems. It explains the limited but enduring importance of political parties and democratic institutions. Finally, the study paints a nuanced picture of the role of globalisation and thus sheds light on the pros and cons of tax coordination at European and international levels.

A Comparative Analysis of Tax Administration in Asia and the Pacific

2016 Edition

Author: Asian Development Bank

Publisher: Asian Development Bank

ISBN: 9292575708

Category: Business & Economics

Page: 124

View: 831

This comparative analysis report, the second in a series, is part of ADB’s regional research and development project on tax administration that analyzes the administrative frameworks, functions, and performance of 21 economies in Asia and the Pacific. The initial version of this report was published in 2014. The primary objective of the series is to motivate governments and revenue officials by sharing knowledge of important developments and trends in tax administration practice and performance, and to identify opportunities to enhance the operation of their tax systems.

Capital in the Twenty-First Century

Author: Thomas Piketty

Publisher: Harvard University Press

ISBN: 0674979850

Category: Business & Economics

Page: 816

View: 7316

The main driver of inequality—returns on capital that exceed the rate of economic growth—is again threatening to generate extreme discontent and undermine democratic values. Thomas Piketty’s findings in this ambitious, original, rigorous work will transform debate and set the agenda for the next generation of thought about wealth and inequality.

Limited Liability Company & Partnership Answer Book

Author: Alson R. Martin

Publisher: Aspen Publishers Online

ISBN: 0735516774

Category: Business & Economics

Page: 512

View: 923

For most companies, doing business as a limited liability company or partnership offers significant benefits. Limited Liability Company & Partnership Answer Books easy-to-read Q&A format makes clear and accessible both the legal rules and important business decisions regarding LLCs and LLPs. with more than 300 authoritative answers, you'll understand how to: Custom design an LLC or LLP that provides liability protection to principals and agents -- and one-time taxation of revenueWeigh the pros and cons of converting your business to an LLC or LLPCapitalize on the operational, tactical, and strategic advantages of converting to an LLC or LLPEnsure compliance with the IRS and avoid 'double taxation' of revenuesSet up accurate and efficient tax and accounting systemsUse a family limited partnership or LLC in business succession planning Plus, this practical handbook contains a state-by-state listing of statutory provisions regarding structure and organization; registration procedures and filing fees; a comparison chart of the LLC, LLP, regular and S corporation, limited partnership, and general partnership; and model operating agreements.

The Taxation of Income from Capital

A Comparative Study of the United States, the United Kingdom, Sweden and West Germany

Author: Mervyn A. King,Don Fullerton

Publisher: University of Chicago Press

ISBN: 0226436314

Category: Business & Economics

Page: 360

View: 4623

Taxation—both corporate and personal—has been held responsible for the low investment and productivity growth rates experienced in the West during the last decade. This book, a comparative study of the taxation of income from capital in the United States, the United Kingdom, Sweden, and West Germany, establishes for the first time a common framework for analysis that permits accurate comparison of tax systems.

Mining Royalties

A Global Study of Their Impact on Investors, Government, and Civil Society

Author: N.A

Publisher: World Bank Publications

ISBN: 0821365037

Category: Technology & Engineering

Page: 296

View: 3045

This book contains a wealth of information and analysis relating to mineral royalties. Primary information includes royalty legislation from over forty nations. Analysis is comprehensive and addresses issues of importance to diverse stakeholders including government policymakers, tax administrators, society, local communities and mining companies. Extensive footnotes and citations provide a valuable resource for researchers.

Structural Analysis

Third Edition

Author: Gerardus Blokdyk

Publisher: Createspace Independent Publishing Platform

ISBN: 9781718695269


Page: 138

View: 4675

What management system can we use to leverage the Structural analysis experience, ideas, and concerns of the people closest to the work to be done? What are the business objectives to be achieved with Structural analysis? What are specific Structural analysis Rules to follow? Do we aggressively reward and promote the people who have the biggest impact on creating excellent Structural analysis services/products? Is Structural analysis Required? This astounding Structural analysis self-assessment will make you the principal Structural analysis domain standout by revealing just what you need to know to be fluent and ready for any Structural analysis challenge. How do I reduce the effort in the Structural analysis work to be done to get problems solved? How can I ensure that plans of action include every Structural analysis task and that every Structural analysis outcome is in place? How will I save time investigating strategic and tactical options and ensuring Structural analysis costs are low? How can I deliver tailored Structural analysis advice instantly with structured going-forward plans? There's no better guide through these mind-expanding questions than acclaimed best-selling author Gerard Blokdyk. Blokdyk ensures all Structural analysis essentials are covered, from every angle: the Structural analysis self-assessment shows succinctly and clearly that what needs to be clarified to organize the required activities and processes so that Structural analysis outcomes are achieved. Contains extensive criteria grounded in past and current successful projects and activities by experienced Structural analysis practitioners. Their mastery, combined with the easy elegance of the self-assessment, provides its superior value to you in knowing how to ensure the outcome of any efforts in Structural analysis are maximized with professional results. Your purchase includes access details to the Structural analysis self-assessment dashboard download which gives you your dynamically prioritized projects-ready tool and shows you exactly what to do next. Your exclusive instant access details can be found in your book.

International Taxation Handbook

Policy, Practice, Standards and Regulations

Author: Colin Read

Publisher: Elsevier

ISBN: 0750683716

Category: Business & Economics

Page: 369

View: 1115

International taxation is evolving in response to globalization, capital mobility, and the increased trade in services, and introduces international tax practitioner, student and researcher to the theory, practice, and international examples of the changing landscape. Models of tax competition in a flat and connected world are very different than those necessary to ensure compliance in a world dominated by cross-border flows of goods and repatriation of profits. Taxes on consumption, e-commerce, and services are looming innovations in future of international taxation. Tax coordination and standardization are immense challenges in a world in which the movement of value is increasingly subtle and hard to detect. And as corporations and individuals become more sophisticated in the internationalization of flows of capital, our models must become more sophisticated in their scope and inclusion. In the era when trade was dominated by the exchange of manufactured goods, international taxation was designed to protect domestic industries, create tax revenue, prevent evasion, and promote compliance. The traditional toolbox of customs duties, tariffs, and taxes on repatriated profits must be augmented as the movement of goods across borders represents a much smaller fraction of trade and as international taxation policy is increasingly used to attract foreign corporations rather than discourage branch offices. International taxation models that can better tax services, track international flows of capital, and allow a nation to compete in a world market for capital formation are the tools of the modern tax practitioner. International tax policy is now viewed as an integral part of economic policy. This approach is bound to accelerate as the world becomes increasingly flat and better connected. Economic progress is more and more influenced by the movement of services and information, movements that are no longer through ports but through fiber optic lines. This book contributes to the growing literature on international taxation by bringing together theory and experience, current practices and innovation, and our current understanding of some of the challenges now facing and arguably frustrating current international taxation policy. The book will create new avenues of research for scholars, a new awareness for students of International Taxation, and new possibilities for international tax practitioners. The models and examples presented here suggest that there are serious problems with measurability of flows of services and information, and points to an increasingly need for greater harmonization of international taxation, perhaps through coordinated consumption-tax oriented approaches. * Describe the rapidly evolving role of International Taxation in a globalizing information economy * Present theoretical models that act as the basis for successful international tax competition * Describe the experiences and innovations of representative internationalized countries * Discuss some new approaches to International Taxation * Makes the case for new models of international taxation in an increasingly global information world

Figuring Out the Tax

Congress, Treasury, and the Design of the Early Modern Income Tax

Author: Lawrence Zelenak

Publisher: Cambridge University Press

ISBN: 110838188X

Category: Law

Page: N.A

View: 2068

Figuring Out the Tax recounts the forgotten early development of the federal income tax in the US, resulting from the interplay between Congress and the Treasury Department in the decades following the enactment of the tax in 1913. It covers a wide range of topics including the income tax treatments of marriage, capital losses, charitable contributions and homeownership, as well as the rise, demise and resurrection of income tax withholding. Lawrence Zelenak deftly illustrates how the income tax achieved its current form through a range of stories which are new to tax history scholarship and involve some remarkable personalities and surprising plot twists. Although of particular interest to tax academics and professionals, this book will also serve as a useful introduction to the development of income tax for undergraduate students and law students.

Doughnut Economics

Seven Ways to Think Like a 21st-Century Economist

Author: Kate Raworth

Publisher: Chelsea Green Publishing

ISBN: 160358675X

Category: Business & Economics

Page: 320

View: 2093

A Financial Times "Best Book of 2017: Economics” 800-CEO-Read “Best Business Book of 2017: Current Events & Public Affairs” Economics is the mother tongue of public policy. It dominates our decision-making for the future, guides multi-billion-dollar investments, and shapes our responses to climate change, inequality, and other environmental and social challenges that define our times. Pity then, or more like disaster, that its fundamental ideas are centuries out of date yet are still taught in college courses worldwide and still used to address critical issues in government and business alike. That’s why it is time, says renegade economist Kate Raworth, to revise our economic thinking for the 21st century. In Doughnut Economics, she sets out seven key ways to fundamentally reframe our understanding of what economics is and does. Along the way, she points out how we can break our addiction to growth; redesign money, finance, and business to be in service to people; and create economies that are regenerative and distributive by design. Named after the now-iconic “doughnut” image that Raworth first drew to depict a sweet spot of human prosperity (an image that appealed to the Occupy Movement, the United Nations, eco-activists, and business leaders alike), Doughnut Economics offers a radically new compass for guiding global development, government policy, and corporate strategy, and sets new standards for what economic success looks like. Raworth handpicks the best emergent ideas—from ecological, behavioral, feminist, and institutional economics to complexity thinking and Earth-systems science—to address this question: How can we turn economies that need to grow, whether or not they make us thrive, into economies that make us thrive, whether or not they grow? Simple, playful, and eloquent, Doughnut Economics offers game-changing analysis and inspiration for a new generation of economic thinkers.

Public Management Reform

A Comparative Analysis - New Public Management, Governance, and the Neo-Weberian State

Author: Christopher Pollitt,Geert Bouckaert

Publisher: Oxford University Press

ISBN: 0199595089

Category: Business & Economics

Page: 367

View: 4846

Provides "a comparative analytic account of public management thinking and reform in twelve developed countries over a period of thirty years." - page 1.

The Future of Productivity

Author: OECD

Publisher: OECD Publishing

ISBN: 9264248536


Page: 120

View: 8291

This book addresses the rising productivity gap between the global frontier and other firms, and identifies a number of structural impediments constraining business start-ups, knowledge diffusion and resource allocation (such as barriers to up-scaling and relatively high rates of skill mismatch).

The Taxation of fringe benefits

Author: N.A

Publisher: Paris, France : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre

ISBN: 9789264130548

Category: Business & Economics

Page: 104

View: 9667


Taxation and Electronic Commerce Implementing the Ottawa Taxation Framework Conditions

Implementing the Ottawa Taxation Framework Conditions

Author: OECD

Publisher: OECD Publishing

ISBN: 9264189793


Page: 240

View: 3152

This volume provides a comprehensive guide to the status of the OECD-led international work on taxation and electronic commerce, and hence to emerging conclusions and recommendations across a wide span of tax policy and tax administration issues.

Measuring Inequality

Author: Frank Cowell

Publisher: Oxford University Press

ISBN: 0199594031

Category: Business & Economics

Page: 233

View: 6756

This book deals with the theoretical and practical problems involved in measuring the extent of inequality. The book covers modern theoretical developments in inequality analysis, and shows how the way we think about inequality has been shaped by classic contributions in economics and related disciplines.

Advanced Microeconomic Theory

Author: Geoffrey Alexander Jehle,Philip J. Reny

Publisher: Prentice Hall

ISBN: 9780273731917

Category: Business & Economics

Page: 672

View: 1496

Rev. ed. of: Advanced microeconomic theory. 2nd ed. 2001.