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Tax Reform in the 21st Century

Tax Reform in the 21st Century Author John G. Head
ISBN-10 9789041128294
Release 2009
Pages 560
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No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that s fair and equitable to taxpayers while simultaneously promoting economic growth and providing the state with the funds it needs to adequately address the needs of its citizens? This insightful work, featuring contributions from a stellar array of international tax experts and economists, addresses the crucial, relevant issues which developed countries will confront in the early decades of the 21st century: The pursuit of tax reform. Personal tax base: income or consumption? Tax rate scale: equity and efficiency aspects. Business tax reform: structural and design issues. Interjurisdictional issues. Controlling tax avoidance."

Tax Reform

Tax Reform Author James Jurinski
ISBN-10 9781598843224
Release 2012
Pages 276
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An authoritative but accessible reference, this book enables anyone to truly understand both the background and operation of the U.S. tax system and current tax reform proposals. * Includes government source documents discussing tax reform proposals * Provides an insightful historical overview of tax revolts and tax reform proposals * A bibliography provides numerous references to text, web-based, and other types of sources * A glossary explains technical terms in easy-to-understand language

United States Tax Reform in the 21st Century

United States Tax Reform in the 21st Century Author George R. Zodrow
ISBN-10 0521084903
Release 2008-10-14
Pages 364
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Tax reform debates in the United States have focused on the question of whether the existing corporate and individual income tax system should be replaced with some form of a national consumption tax. This book contains essays written by internationally recognized tax experts who describe the current state in economic thinking on the issue of whether fundamental tax reform is preferable to continued incremental reform of the existing income tax. The papers were originally commissioned by the James A. Baker III Institute for Public Policy at Rice University, Houston. The collection covers a range of tax policy issues related to consumption tax reforms, including their economic effects, distributional consequences, effects on administrative and compliance costs, transitional issues and the political aspects of fundamental tax reform, and international comparisons. The book will serve as a comprehensive guide to the ongoing tax reform debate to tax policy makers and the general electorate.

A Fine Mess

A Fine Mess Author T. R. Reid
ISBN-10 9780735223967
Release 2017-04-04
Pages 288
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New York Times bestelling author T. R. Reid travels around the world to solve the urgent problem of America's failing tax code, unravelling a complex topic in plain English - and telling a rollicking story along the way. The U.S. tax code is a total write-off. Crammed with loopholes and special interest provisions, it works for no one except tax lawyers, accountants, and huge corporations. Not for the first time, we have reached a breaking point. That happened in 1922, and again in 1954, and again in 1986. In other words, every thirty-two years. Which means that the next complete overhaul is due in 2018. But what should be in this new tax code? Can we make the U.S. tax system simpler, fairer, and more efficient? Yes, yes, and yes. Can we cut tax rates and still bring in more revenue? Yes. Other rich countries, from Estonia to New Zealand to the UK—advanced, high-tech, free-market democracies—have all devised tax regimes that are equitable, effective, and easy on the taxpayer. But the United States has languished. So byzantine are the current statutes that, by our government’s own estimates, Americans spend six billion hours and $10 billion every year preparing and filing their taxes. In the Netherlands that task takes a mere fifteen minutes! Successful American companies like Apple, Caterpillar, and Google effectively pay no tax at all in some instances because of loopholes that allow them to move profits offshore. Indeed, the dysfunctional tax system has become a major cause of economic inequality. In A Fine Mess, T. R. Reid crisscrosses the globe in search of the exact solutions to these urgent problems. With an uncanny knack for making a complex subject not just accessible but gripping, he investigates what makes good taxation (no, that’s not an oxymoron) and brings that knowledge home where it is needed most. Never talking down or reflexively siding with either wing of politics, T. R. Reid presses the case for sensible root-and-branch reforms with a companionable ebullience. This affects everyone. Doing our taxes will never be America's favorite pastime, but it can and should be so much easier and fairer.

The Future of State Taxation

The Future of State Taxation Author David Brunori
ISBN-10 0877666814
Release 1998-01-01
Pages 235
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State tax systems are facing profound challenges. Increased international trade, the advent of electronic commerce, evolving federal-state relations, and interstate competition are just some of the developments that will have a powerful influence on how states collect revenue. This collection of essays from leading tax scholars addresses a wide variety of issues concerning the major sources of state revenues.

Corporate Tax Reform

Corporate Tax Reform Author Martin A. Sullivan
ISBN-10 9781430239284
Release 2012-02-01
Pages 188
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Corporate tax reform is in the air. Competitive pressures from globalization, as well as skyrocketing budget deficits, are forcing lawmakers to rethink how America’s largest businesses are taxed. Some want to close “loopholes.” Others want to end all U.S. tax on foreign profits. Some want to lower rates, while still others want to abolish the corporate tax altogether and replace it with an entirely new system. Unlike many other books on tax policy, Corporate Tax Reform: Taxing Profits in the 21st Century is not selling an idea or approaching the issue from a particular political slant. It boils down the complexity of corporate taxation into simple language so readers can make up their own minds about the future of this controversial tax. For too long, the issue of corporate tax reform has been the exclusive domain of lawyers and economists who devote their entire adult lives to studying the tax. Corporate Tax Reform: Taxing Profits in the 21st Century opens the door on these issues to all concerned citizens by providing a compact guide to the economics and politics of the current debate on corporate tax reform. Provides an overview of the corporate tax and the possibilities for reform Discusses the impact on businesspeople and individual taxpayers Boils down complex tax concepts boiled into simple language Spurs lively discussion of the political issues without political bias Includes a discussion of ideas for revamping taxes for individuals, since the corporate and individual tax codes are interrelated

Tax Reform in Open Economies

Tax Reform in Open Economies Author Iris Claus
ISBN-10 9781849804998
Release 2010-01-01
Pages 340
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This book brings together research from some of the world s leading tax economists to discuss appropriate directions for tax reform in small open economies. The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sørensen and Zodrow) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest taxation research. In addressing this issue, they review recent advances in both the theoretical and empirical tax literature and reform evidence from individual countries. Topics covered include the impact of taxes on economic performance; international and corporate taxation; personal tax and welfare systems; environmental taxation; and country-specific tax reform experiences. Bringing together leading international experts to explore specific policy reforms, this book will prove essential reading for academics and researchers of public economics, fiscal policy and tax reform. It will also be warmly welcomed both by undergraduate and graduate students of public economics or the economics of taxation, as well as policymakers and government officials working in the area of tax policy.

Follow the Money

Follow the Money Author Michael J. Graetz
ISBN-10 0692630147
Release 2016-05-02
Pages 536
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Publicity about tax avoidance techniques of multinational corporations and wealthy individuals has moved discussion of international income taxation from the backrooms of law and accounting firms to the front pages of news organizations around the world. In the words of a top Australian tax official, international tax law has now become a topic of barbeque conversations. Public anger has, in turn, brought previously arcane issues of international taxation onto the agenda of heads of government around the world. Despite all the attention, however, issues of international income taxation are often not well understood. In this collection of essays, written over the past two decades, renowned tax expert Michael J. Graetz reveals how current international tax policy came into place nearly a century ago, critiques the inadequate principles still being used to make international tax policy, identifies and dissects the most prevalent tax avoidance techniques, and offers important suggestions for reform. This book is indispensable for anyone interested in international income taxation.

Fundamental Tax Reform

Fundamental Tax Reform Author John W. Diamond
ISBN-10 9780262042475
Release 2008
Pages 546
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Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.

Tax Policy Challenges in the 21st Century

Tax Policy Challenges in the 21st Century Author Karoline Spies
ISBN-10 9783709406038
Release 2014-10-07
Pages 744
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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.

Worlds of Taxation

Worlds of Taxation Author Gisela Huerlimann
ISBN-10 9783319902630
Release 2018-07-27
Pages 357
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This book provides a historical understanding of current debates over tax reform and offers a comparative framework for discussing the relationship between fiscal policy and the distribution of income and wealth. Topics covered include the evolution of income taxation since World War II; the turn toward value added taxation; the relationship between tax reform and the construction of welfare states; the impact of globalization on tax and fiscal policy; the social forces shaping tax consent; and the political economy of tax and fiscal reform. These topics are covered in case studies that focus on significant episodes in the fiscal history of Denmark, Sweden, France, Greece, the United Kingdom, Spain, Switzerland, the United States, and Japan.

Tax Notes International

Tax Notes International Author
ISBN-10 STANFORD:36105063886498
Release 2003
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Tax Notes International has been writing in one form or another for most of life. You can find so many inspiration from Tax Notes International also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Tax Notes International book for free.

Environmental Challenges

Environmental Challenges Author Shimson Belkin
ISBN-10 9789401143691
Release 2012-12-06
Pages 630
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In the summer of 1999, an international group of experts convened in Jerusalem, Israel, in order to define the major environmental challenges facing humanity at the dawn of the new millennium and - where possible - propose ways of addressing them. Almost 50 selected articles are collected in the present book, which constitutes a striking interdisciplinary combination of state-of-the-art science with the latest views on environmental law, education, and international cooperation. Whilst a major fraction of the book is devoted to water-related issues (water quality monitoring, water and wastewater treatment, water-based international cooperation, and more), other sections deal with timely topics relating to air pollution, biodiversity, conservation, and education. The book is intended for environmental scientists, professionals, and students of all disciplines.

Fixing U S International Taxation

Fixing U S  International Taxation Author Daniel N. Shaviro
ISBN-10 9780199359752
Release 2014-04
Pages 223
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Fixing U.S. International Taxation provides a major rethinking of the tax issues raised by cross-border investment and the activities of multinational corporations.

Tax Justice and the Political Economy of Global Capitalism 1945 to the Present

Tax Justice and the Political Economy of Global Capitalism  1945 to the Present Author Jeremy Leaman
ISBN-10 9780857458827
Release 2013-06-30
Pages 360
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Tax "justice" has become an increasingly central issue of political debate in many countries, particularly following the cardiac arrest of global financial services in 2008 and the subsequent worldwide slump in trade and production. The evident abuse of tax systems by corporations and rich individuals through tax avoidance schemes and offshore shadow banking is increasingly in the public eye. Above all, the political challenges of recovery and structural reform have raised core issues of burden-sharing and social equity on the agendas of both civil society groups and political elites. Democratic states need tax revenue to fund public goods and combat public "bads" with any degree of legitimacy. The contributions to this book discuss the haphazard evolution of contemporary taxation systems, their contradictory effects in a globalized economy, and the urgency of their reform as a precondition for social justice.

State Tax Policy

State Tax Policy Author David Brunori
ISBN-10 9781442272880
Release 2016-10-26
Pages 188
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State tax systems are in trouble. Revenue collecting methods developed more than a half century ago are straining to deal with 21st century economies. Globalization and e-commerce are changing the way people work and purchase goods; devolution has steadily shifted responsibility from the federal government to the states; tax incentives have become the weapon of choice in the battle to attract business investment. All of this, in an environment where anti-tax messages have become a staple of political campaigns, have made creating tax policy more challenging than ever before. In the updated fourth edition of State Tax Policy, David Brunori analyzes these and other critical challenges facing state governments. He identifies the important issues, and examines possible solutions in formulating and implementing state tax policy. State Tax Policy is the only book that provides students and professionals with a concise, approachable, and up-to-date introduction to the intricacies of state tax policy.

Land Tax in Australia

Land Tax in Australia Author Vince Mangioni
ISBN-10 9781317567677
Release 2015-12-22
Pages 394
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Land Tax in Australia demonstrates how land tax operates and is administered across State and local governments in Australia. International expert Vincent Mangioni reviews the current status and emerging trends in these taxes in Australia and compares them with the UK, USA, Canada, Denmark and New Zealand. Using substantial original research, the author sets out what Australia must do through practice and policy to reform and bring this tax into the 21st Century. The need for fiscal reform and strengthening the finances of Australia’s sub-national government is long overdue. These reforms aim to minimise the taxpayer revolts encountered in previous attempts at land tax reform, while improving tax effort in line with other advanced OECD countries. This book provides an essential resource for all property professionals working in development, valuation, law, investment, as well as accountants, tax economists and government administrators. It is highly recommended for students on property, taxation, legal and social science courses.