Zurich Tax Handbook 2013 14

Zurich Tax Handbook 2013 14

This is an essential annual purchase for anyone involved in taxation, from individuals through to advisers, investors, accountants and tax lawyers.

Author: Gerald Mowles

Publisher: Pearson UK

ISBN: 9781292009322

Category: Business & Economics

Page: 832

View: 895

This is an essential annual purchase for anyone involved in taxation, from individuals through to advisers, investors, accountants and tax lawyers. The Zurich Tax Handbook 2013 – 2014 provides detailed coverage of the UK tax system and identifies the way that it may affect you or your clients. Up-to-date and user-friendly, this book explains the key aspects of taxation providing worked examples, checklists, definitions and tax-saving hints.
Categories: Business & Economics

The Economy of Ireland

The Economy of Ireland

The cumulative effect of revenue needs, deferred taxation, international reforms
and economic recovery in the years ahead will ... 14 Eurostat, Taxation Trends in
the European Union, Eurostat, Luxembourg 2013, and OECD Tax Database.

Author: John W. O'Hagan

Publisher: Gill & Macmillan Ltd

ISBN: 9780717166640

Category: Business & Economics

Page: 352

View: 335

An essential book for students of economics as well as economists and policymakers. The twelfth edition of this enduring and popular book surveys all major changes in the Irish economy in the past fifteen years, with particular emphasis on the last five years. In this new edition, the authors examine: The broad historical context to a study of the Irish economy. Ireland’s hard landing, recovery and prospects for economic growth and employment in the years ahead. The changing role of the state in policy making and the increasing importance of euro-zone governance and institutions, especially in the monetary area. Taxation in all its dimensions, including the issue of national debt. The importance of competitiveness as a major policy objective. The changing emphasis on quality-of-life indicators and distribution as objectives of policy. The role of regulation in various areas of the economy and society. Energy and the environment, in particular the issue of security of supply. Employment, unemployment and migration challenges facing Ireland. Evidence on and policy issues relating to income and wealth. The internationally traded sectors of manufacturing and services. The importance of the health and education sectors, the rationale for state intervention and measures of effectiveness. The importance of the agri-food sector in terms of production, distribution, and food safety. Through twelve editions, The Economy of Ireland holds an integral place in the literature on Ireland’s economy.
Categories: Business & Economics

OECD Economic Surveys India 2014

OECD Economic Surveys  India 2014

Demirguc-Kunt, A. and L. Klapper (2013), “Measuring Financial Inclusion –
Explaining variation across and within countries”, ... 14, OECD Publishing, www.
oecd-ilibrary.org/taxation/modelling-the-tax-burden-on-labour-income-in-brazil-
china- ...

Author: OECD

Publisher: OECD Publishing

ISBN: 9789264207080

Category:

Page: 156

View: 317

OECD's 2014 Economic Survey of India examines recent economic developments, policies and prospects. Special chapters cover health, the manufacturing sector and economic participation of women.
Categories:

Ethics and Taxation

Ethics and Taxation

2013. Tax Avoidance-Google, Ninth Report of Session 201314 (London: The
Stationary Office Limited, 13 June 2013). James, Vaughn E. 2002. Twenty First
Century Pirates of the Caribbean: How the Organization for Economic
Cooperation ...

Author: Robert F. van Brederode

Publisher: Springer Nature

ISBN: 9789811500893

Category: Law

Page: 412

View: 450

This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: • the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.
Categories: Law

The Pakistan Paradox

The Pakistan Paradox

See: http://news.bbc.co.uk/2/hi/south_asia/7080433.stm (Accessed on
September 15, 2013). ... Mubarak Zeb Khan, “Economic survey 201314; tax
exemptions double to Rs 477 bn”, Dawn, 3 June 2014 (http://www.dawn.com/
news/1110220).

Author: Christophe Jaffrelot

Publisher: Oxford University Press

ISBN: 9780190613303

Category: Political Science

Page: 672

View: 745

Pakistan was born as the creation of elite Urdu-speaking Muslims who sought to govern a state that would maintain their dominance. After rallying non-Urdu speaking leaders around him, Jinnah imposed a unitary definition of the new nation state that obliterated linguistic diversity. This centralisation - 'justified' by the Indian threat - fostered centrifugal forces that resulted in Bengali secessionism in 1971 and Baloch, as well as Mohajir, separatisms today. Concentration of power in the hands of the establishment remained the norm, and while authoritarianism peaked under military rule, democracy failed to usher in reform, and the rule of law remained fragile at best under Zulfikar Bhutto and later Nawaz Sharif. While Jinnah and Ayub Khan regarded religion as a cultural marker, since their time theIslamists have gradually prevailed. They benefited from the support of General Zia, while others, including sectarian groups, cashed in on their struggle against the establishment to woo the disenfranchised. Today, Pakistan faces existential challenges ranging from ethnic strife to Islamism, two sources of instability which hark back to elite domination. But the resilience of the country and its people, the resolve of the judiciary and hints of reform in the army may open up new possibilities.
Categories: Political Science

Markets for Managers

Markets for Managers

Tax Payers' Alliance Blog, 16 April [http://www.taxpayersalliance.com/economics/
2012/ ... 10 April [http://greaterbostonteaparty.com/?p=220, accessed 26
September 2013]. 14. See Tax Matters: Reforming the Tax System, The Report of
the ...

Author: Anthony J. Evans

Publisher: John Wiley & Sons

ISBN: 9781118867952

Category: Business & Economics

Page: 272

View: 734

An accessible text that provides managers with a well-roundedeconomic awareness Successful managers possess an understanding of economic andmarket principles as they relate to business itself. Markets forManagers presents managerial economics in a casual, accessibleformat that will help management professionals take economicrealities into account when running their companies or divisions.The book takes a global perspective while covering the full rangeof micro- and macroeconomic principles that managers around theworld need to know. Complete with online resources that includefurther reading and a YouTube playlist, this guide puts businessmanagement practice within its economic context to produce apractical tool for managers. By understanding market operation and what might cause marketfailure, management professionals can lead companies that respondto market pressures and align operating strategies with economicrealities. Monetary and fiscal policies affect businesses of allsizes, and in Markets for Managers, business leaders canlearn how to read the ever-shifting fiscal landscape. Delivers market information tailored to managers and themanagerial decision-making process Comprehensively explains macro- and microeconomic ideas inlanguage that's accessible Provides concrete suggestions for utilizing market knowledge toimprove internal operations and align incentives Helps managers build a global view of business for optimaldecision making The practical format of Markets for Managers is perfectfor professionals and students who want to gain an appliedperspective on today's most pressing economic issues.
Categories: Business & Economics

OECD Economic Surveys Slovak Republic 2017

OECD Economic Surveys  Slovak Republic 2017

Machlica, G., S. Hidas and B. Žúdel (2014), “Unemployment in Slovakia”, Institute
for Financial Policy, Economic Analysis, Policy Paper, No. ... 620, OECD
Publishing, Paris, www.oecd-ilibrary.org/economics/taxation-and-economic-
growth_241216205486. Kertesi, G. and G. Kézdi (2013), “The Kindergarten
Attendance Allowance in Hungary An evaluation of a conditional cash transfer
program”, Budapest ...

Author: Collectif

Publisher: OECD

ISBN: 9789264277557

Category: Business & Economics

Page:

View: 649

Slovakia’s economy continues to perform extremely well both in terms of macroeconomic outcomes and public finances. Employment is rising, prices have been stable, and the external account is near balance. Poverty and income inequality are low, and the country’s environmental footprint has improved markedly. However, population ageing, projected to be one of the steepest in the OECD on the basis of the expected change in the old-age dependency ratio, will pose policy and social challenges in the decades ahead. They will be compounded by the persistent emigration of young, particularly educated people, as well as the weak integration of the numerous Roma. Other concerns are the work disincentives faced by women and high long-term unemployment. Widely different labour market outcomes between Bratislava and the eastern part of the country also contribute to large regional per capita GDP gaps and a dual functioning of the economy. The authorities have continued their reform process over the last few years to address these issues, which require improving public-sector efficiency. Making growth more inclusive for the Roma, women and the chronically unemployed will require further reforms in education, health care and the labour market, along with better infrastructure. SPECIAL FEATURES: ENHANCING SKILLS; IMPROVING THE HEALTH-CARE SYSTEM
Categories: Business & Economics

Tax Policy Challenges in the 21st Century

Tax Policy Challenges in the 21st Century

Preface. Editors'PrefaceThe present volume comprises the Master's theses of the
full-time students attending the 2013/14 class of the postgraduate LL.M. program
“International Tax Law” at WU (Vienna University of Economics and Business).

Author: Karoline Spies

Publisher: Linde Verlag GmbH

ISBN: 9783709406038

Category: Law

Page: 744

View: 883

The Major Developments in Tax Policy Steadily increasing globalization as well as the financial and economic crisis have brought major challenges for states in ensuring budgetary consolidation while maintaining sustainable economic growth. These developments have not only influenced political and economic discussions in the 21st century, but also raise new questions on the role of taxation in the economic policy environment. National taxation systems worldwide are subject to significant changes and it is assumed that they will develop in a more co-operative way in the near future. This book aims at identifying the major developments in tax policy in the 21st century on a national as well as on an international level and gives an in-depth analysis of the challenges and risks, but also of the opportunities connected to these developments. Ist covers numerous and discrete issues ranging from challenges in the VAT/GST area, the taxation of the financial sector, the fight against aggressive tax planning, tax abuse and tax evasion, tax integration within the EU, the development of transfer pricing rules, the increasing role of co-operative compliance and good governance and the changing tax policies of developing and newly industrialized countries. The contributions in this book build upon a legal comparison of the national tax systems in the relevant fields, propose tax policy solutions where required and give ideas on how to go forward.
Categories: Law

Tax Expenditure Management

Tax Expenditure Management

Locates tax expenditure management within the broader discourse of liberal democratic political theory.

Author: Mark Burton

Publisher: Cambridge University Press

ISBN: 9781107007369

Category: Business & Economics

Page: 258

View: 784

Locates tax expenditure management within the broader discourse of liberal democratic political theory.
Categories: Business & Economics

Making People Pay

Making People Pay

The taxpayers, tax practitioners and the students of social sciences would also find this book enriching.

Author: Sibichen K. Mathew

Publisher: Partridge Publishing

ISBN: 9781482801484

Category: Social Science

Page: 326

View: 403

Can a complex subject like tax compliance be handled in such a simple manner? Sibichen K Mathew is successful in presenting his in-depth study on what makes people pay taxes or what prevents them from paying in a very interesting style. The Author takes us through the history, the economics and the politics of taxation to dissect the interconnected issues related to tax evasion and tax enforcement. He forcefully argues that the economic models are unable to fully explain the behaviour of taxpayers. For, if the tax laws are complex, the human mind is much more complex to yield to the economic models. His arguments are supported by data on attitudes, perceptions and experience of taxpayers, many of whom declare themselves to be tax evaders. The author also analyzes the sociological and economic causes and consequences of tax evasion and tax enforcement in the global context. The author has also briefly referred to the tax challenges thrown up by the integrated world economy. The solution offered is scaling up of international cooperation on a significant scale. The insights gained from these incisive analyses have enormous implications for policy makers as well as tax administrators all over the world. The taxpayers, tax practitioners and the students of social sciences would also find this book enriching.
Categories: Social Science

Proceedings of The 4th MAC 2015

Proceedings of The 4th MAC 2015

Regarding further research, given the high level of tax evasion from the former
communist countries, this paper could be a good starting point for an extended ...
Brief biographie of the author Petru-Ovidiu Mura is a lecturer at Faculty of
Economics and Business Administration, West University of Timişoara. ... 14.
Kovacs, A. (2013) “Crisis Management Similarities and Differences in 7 AUTHOR
AUTHOR.

Author: Collective of authors

Publisher: MAC Prague consulting

ISBN: 9788090544291

Category: Business & Economics

Page: 284

View: 681

Science and research.
Categories: Business & Economics

House of Lords Select Committee on Economic Affairs Tackling Corporate Tax Avoidance Is a New Approach Needed HL 48

House of Lords   Select Committee on Economic Affairs  Tackling Corporate Tax Avoidance  Is a New Approach Needed    HL 48

The report Tackling Corporate Tax Avoidance In A Global Economy: Is A New Approach Needed? (HL 48) examines the problem of the avoidance of corporation tax by multinational companies.

Author: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs

Publisher: The Stationery Office

ISBN: 0108551350

Category: Business & Economics

Page: 58

View: 809

The report Tackling Corporate Tax Avoidance In A Global Economy: Is A New Approach Needed? (HL 48) examines the problem of the avoidance of corporation tax by multinational companies. The UK faces a serious problem of avoidance of corporation tax, due in part to the complexity of the tax regime in the UK, but mainly because the international tax system gives multinational companies opportunities to shift profits between countries in ways that reduce their liabilities in the UK. This damages the economy and undermines trust in the tax system. The Committee supports the case for fundamental reform of the international corporate tax framework being pursued in the OECD, but it not clear that the reforms will be effective or whether they can be achieved within the proposed two year timescale. The present system can encourage multinational companies to take on excessive debt in the UK, including by borrowing money from an overseas subsidiary, to reduce
Categories: Business & Economics

Your Federal Income Tax for Individuals Tax Guide

Your Federal Income Tax for Individuals   Tax Guide

Official Internal Revenue Publication (IRS). Valuable reference tool for filing federal income tax. IRS Publication 17 covers general rules for filing and supplements information contained in your tax instructions.

Author:

Publisher: Government Printing Office

ISBN: 016092040X

Category: Business & Economics

Page: 285

View: 617

Official Internal Revenue Publication (IRS). Valuable reference tool for filing federal income tax. IRS Publication 17 covers general rules for filing and supplements information contained in your tax instructions. Also explains the tax laws to insure you only pay the tax you owe and no more.
Categories: Business & Economics

The Complexity of Tax Simplification

The Complexity of Tax Simplification

This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration.

Author: Simon James

Publisher: Springer

ISBN: 9781137478696

Category: Business & Economics

Page: 273

View: 652

Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.
Categories: Business & Economics

The Shadow Economy

The Shadow Economy

This second edition uses new data to reassess currency demand and the model approach to estimate the size of the shadow economy in 151 developing, transition, and OECD countries.

Author: Friedrich Schneider

Publisher: Cambridge University Press

ISBN: 9781107311442

Category: Business & Economics

Page:

View: 146

Illicit work, social security fraud, economic crime and other shadow economy activities are fast becoming an international problem. This second edition uses new data to reassess currency demand and the model approach to estimate the size of the shadow economy in 151 developing, transition, and OECD countries. This updated edition argues that during the 2000s the average size of the shadow economy varied from 19 per cent of GDP for OECD countries, to 30 per cent for transition countries, to 45 per cent for developing countries. It examines the causes and consequences of this development using an integrated approach to explain deviant behaviour that combines findings from economic, sociological, and psychological research. The authors suggest that increasing taxation and social security contributions, rising state regulatory activities, and the decline of the tax morale are all driving forces behind this growth, and they propose a reform of state public institutions in order to improve the dynamics of the official economy.
Categories: Business & Economics

Fiscal Monitor October 2013

Fiscal Monitor  October 2013

Persistently high debt ratios in advanced economies and emerging fragilities in the developing world cast clouds on the global fiscal landscape.

Author: International Monetary Fund. Fiscal Affairs Dept.

Publisher: International Monetary Fund

ISBN: 9781484350423

Category: Business & Economics

Page: 103

View: 897

Persistently high debt ratios in advanced economies and emerging fragilities in the developing world cast clouds on the global fiscal landscape. In advanced economies, with narrowing budget deficits, the average public debt ratio is expected to stabilize in 2013–14—but it will be at a historic peak. At the same time, fiscal vulnerabilities are on the rise in emerging market economies and low-income countries—on the back, in emerging market economies, of heightened financial volatility and downward revisions to potential growth, and in low-income countries, of possible shortfalls in commodity prices and aid. Strengthening fiscal balances and buttressing confidence thus remain at the top of the policy agenda. Against that backdrop, this issue explores whether and how tax reform can help strengthen public finances. Taxation is always a sensitive topic and is now more than ever at the center of policy debates around the world. Can countries tax more, better, more fairly? Results reported in this issue show that the scope to raise more revenue is limited in many advanced economies and, where tax ratios are already high, the bulk of the necessary adjustment will have to fall on spending. In emerging market economies and low-income countries, where the potential for raising revenue is often substantial, improving compliance remains a central challenge.
Categories: Business & Economics

Bibliography of Law and Economics

Bibliography of Law and Economics

ANDREONI, James, “The Desirability of a Permanent Tax Amnesty', 45 Journal of
Public Economics, 1991, 161-190. ... BELL, Edward B., BODENHORN, Diran and
TAUB, Allan J., "Taxes and Compensation for Lost Earnings: Reply', 14 Journal of
Legal ... BRUCE, Christopher J., 'An Efficient Technique for Determining the
Compensation of Lost Earnings', 13 Journal of Legal Studies, 1984, 375-378.

Author: B. Bouckaert

Publisher: Springer Science & Business Media

ISBN: 9789401708937

Category: Law

Page: 667

View: 105

Law and economics can be considered as the most exciting development in legal scholarship in recent decades. This volume is the first all-encompassing bibliography in this area. It lists approximately 7000 publications, covering the whole area of law and economics, including `old' law and economics (topics such as antitrust law, labor law, tax law, social security, economic regulation, etc.) as well as `new' law and economics with such topics as tort law, contract law, family law, procedure, criminal law, etc.). The volume also includes the literature on the philosophical foundations and the fundamental concepts of the approach. Part Two gives a special survey of law and economics publications in Europe, written in other languages than English. The Bibliography of Law and Economics is an invaluable reference work for students, scholars, lawyers, economists and other people interested in this field.
Categories: Law

Taxation Government Spending and Economic Growth

Taxation  Government Spending and Economic Growth

This book traces the history of the growth of the size of the state over the last 100 years whilst also making international comparisons.

Author: Philip Booth

Publisher: London Publishing Partnership

ISBN: 9780255367356

Category: Political Science

Page: 254

View: 458

Amidst the debates about ‘austerity’ a number of vital debates in public finance have been sidelined. Because the reductions in government spending – small though they have been so far- have been designed to reduce the government’s borrowing requirement, there has been little discussion of whether the size of the state should be reduced in order to facilitate long-run reductions in the burden of taxation. This book traces the history of the growth of the size of the state over the last 100 years whilst also making international comparisons. There is a particular focus on recent and projected future developments which shows that, though the total level of government spending has not decreased significantly in recent years, there has been a big redirection of spending from some areas to others. The authors then examine the evidence on the relationship between taxation and economic growth. As well as reviewing recent literature, they also undertake new modelling that higher taxes are detrimental for growth. In the final part of the book, the whole UK tax system is reconsidered in a proper economic framework. The UK has one of the world’s most complex tax systems and its incoherence has increased over the last five years. Sweeping reforms are proposed to the system which wold involve abolishing around 20 taxes and the development of a simple, predictable tax system based on principles that should gain wide acceptance.
Categories: Political Science

J K Lasser s Your Income Tax 2013

J K  Lasser s Your Income Tax 2013

Written by a team of tax specialists, J.K. Lasser's Your Income Tax 2013 includes all the outstanding features that have made this book the nation's all-time top-selling tax guide.

Author: J.K. Lasser Institute

Publisher: John Wiley & Sons

ISBN: 9781118562338

Category: Business & Economics

Page: 816

View: 385

Categories: Business & Economics

Minerals Yearbook Area Reports International Review

Minerals Yearbook   Area Reports  International Review

Accessed March 13 , 2013 , at http://www.ft.com/intl/cms/s/0/6114ee14-8bdb-
11e2-8fcf-00144feabdc0.html . ... The evaluation of brine prospects and the
requirement for modifications to filing standards : Economic Geology , v . ... Fortin
, Carlos , 2013 , Taxation and foreign investment - Some counterintuitive
evidence from Chile : Brighton , United Kingdom , Institute of Development
Studies , March 4.

Author: Mines Bureau

Publisher: Government Printing Office

ISBN: 1411336704

Category: Business & Economics

Page: 204

View: 874

The Minerals Yearbook is an annual publication that reviews the mineral and material industries of the United States and foreign countries. The Yearbook contains statistical data on materials and minerals and includes information on economic and technical trends and development. The Minerals Yearbook includes chapters on approximately 90 commodities and over 175 countries. This volume of the Minerals Yearbook provides an annual review of mineral production and trade and of mineral-related government and industry developments in more than 175 foreign countries. Each report includes sections on government policies and programs, environmental issues, trade and production data, industry structure and ownership, commodity sector developments, infrastructure, and a summary outlook.
Categories: Business & Economics