Comparative Taxation
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Author | : Caren Grown |
Publisher | : IDRC |
Total Pages | : 349 |
Release | : 2010 |
Genre | : Business & Economics |
ISBN | : 0415568226 |
Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.
Author | : Chris Evans |
Publisher | : |
Total Pages | : 0 |
Release | : 2017 |
Genre | : Business & Economics |
ISBN | : 9781906201371 |
This book compares and contrasts tax systems in developed and developing countries. It addresses; the taxation of incomes, wealth and consumption at the local, national, supranational and international levels; environmental taxes; modern trends in tax admin; and tax reform.
Author | : Jonathan Valk |
Publisher | : NYU Press |
Total Pages | : 388 |
Release | : 2021-08-24 |
Genre | : Business & Economics |
ISBN | : 1479806196 |
"The studies collected in Ancient Taxation explore the extractive systems of eleven ancient states and societies from across the ancient world, ranging from Bronze Age China to Anglo-Saxon Britain. Together, the contributors explore the challenges of taxation in predominantly agro-pastoral societies, including basic tax strategy (taxing goods vs. labor, in kind vs. money taxes, direct vs. indirect, internal vs. external, etc.), assessment and collection (particularly over wide geographic areas or at large scale, e.g., by tax farming), compliance, and negotiating the cooperation of social, economic, and political elites or other critical social groups. By assembling such a broad range of studies, the book sheds new light on the commonalities and differences between ancient taxation systems, highlighting how studying taxes can shed light on the fiscal and institutional practices of antiquity. It also provides new impetus for comparative research, both between ancient societies and between ancient and modern extractive practices. This book will be of interest to those studying ancient history, economic history, the history of taxation, or comparative politics and economics"--
Author | : Andrew Lymer |
Publisher | : Springer Science & Business Media |
Total Pages | : 319 |
Release | : 2012-12-06 |
Genre | : Business & Economics |
ISBN | : 1461510716 |
International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.
Author | : Karen B. Brown |
Publisher | : Springer Science & Business Media |
Total Pages | : 387 |
Release | : 2011-12-09 |
Genre | : Law |
ISBN | : 9400723423 |
This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated.
Author | : Victor Thuronyi |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 300 |
Release | : 2016-04-20 |
Genre | : Law |
ISBN | : 904116720X |
Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): • general anti-avoidance rules; • court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; • statutory interpretation; • inflation adjustment rules and the allowance for corporate equity; • value added tax systems; • concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”; • corporate-shareholder tax systems; • the relationship between tax and financial accounting; • taxation of investment income; • tax authorities’ ability to obtain and process information about taxpayers; and • systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.
Author | : Isaac William Martin |
Publisher | : Cambridge University Press |
Total Pages | : 329 |
Release | : 2009-07-13 |
Genre | : Business & Economics |
ISBN | : 0521494273 |
This volume presents sixteen essays by comparative historical scholars who offer a survey of the new fiscal sociology.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 384 |
Release | : 2015-08-11 |
Genre | : |
ISBN | : 9264232346 |
Tax Administration 2015 is a comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including all OECD, EU, and G20 members).
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 355 |
Release | : 2021-09-15 |
Genre | : |
ISBN | : 9264424083 |
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Author | : Evan S. Lieberman |
Publisher | : Cambridge University Press |
Total Pages | : 348 |
Release | : 2003-09 |
Genre | : Business & Economics |
ISBN | : 9780521016988 |