Public finance and taxation Books
WW Norton & Co Economics of the Public Sector
Book SynopsisThe long awaited revision of a classic text by an expert author team.
£56.00
Cambridge University Press From Asian to Global Financial Crisis
a huge range and FREE tracked UK delivery on ALL orders.
£58.90
Liberty Fund Inc Public Principles of Public Debt A Defense
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£10.40
Liberty Fund Inc Public Finance in Democratic Process Fiscal
Book Synopsis
£17.95
Liberty Fund Inc Demand Supply of Public Goods
Book Synopsis
£10.40
Liberty Fund Inc Cost Choice An Inquiry in Economic Theory
Book Synopsis
£10.40
Liberty Fund Inc Debt Taxes
Book SynopsisWhile this volume presents the important writings of James M. Buchanan on taxation and debt, Geoffrey Brennan makes it clear in the foreword that the thrust of Buchanan''s work in this area has been to integrate theories of taxation and debt with public-expenditure theory. Therefore, the editors strongly urge that the present volume on taxation and debt be read in tandem with the subsequent Volume 15, ''Externalities and Public Expenditure Theory''. Included in this present volume are thirty-five important writings by Buchanan on taxation and debt. These are grouped into the following major subject categories: taxation, politics, and public choice; earmarking and incidence in democratic process; analytical and ethical foundations of tax limits; the fiscal constitution; confessions of a burden monger; Ricardian equivalence; the constitution of a debt-free polity. As Geoffrey Brennan points out in the foreword to this volume, Although James Buchanan''s interests are wide-ranging, the core of his professional reputation as an economist and the origin of much of his broader thinking lie in public economics -- in engagement with the questions of what governments do and how governments should properly finance what they do. This volume together with its partner subsequent volume present clear and accessible insights into the rich economic work for which Buchanan is best known.
£18.95
Liberty Fund Inc Debt Taxes
Book SynopsisWhile this volume presents the important writings of James M. Buchanan on taxation and debt, Geoffrey Brennan makes it clear in the foreword that the thrust of Buchanan''s work in this area has been to integrate theories of taxation and debt with public-expenditure theory. Therefore, the editors strongly urge that the present volume on taxation and debt be read in tandem with the subsequent Volume 15, ''Externalities and Public Expenditure Theory''. Included in this present volume are thirty-five important writings by Buchanan on taxation and debt. These are grouped into the following major subject categories: taxation, politics, and public choice; earmarking and incidence in democratic process; analytical and ethical foundations of tax limits; the fiscal constitution; confessions of a burden monger; Ricardian equivalence; the constitution of a debt-free polity. As Geoffrey Brennan points out in the foreword to this volume, Although James Buchanan''s interests are wide-ranging, the cor
£10.40
Liberty Fund Inc Externalities Public Expenditure Theory
Book Synopsis
£18.95
Liberty Fund Inc Externalities Public Expenditure Theory
Book SynopsisIn his foreword, Geoffrey Brennan states, The papers in this volume represent a coherent set of pieces focused on aspects of public-expenditure theory and constitute all of Buchanan''s papers in this area. Buchanan''s work on the subject of what governments should do and his insistence on Knut Wicksell''s ideal that taxation and public expenditure be integrated topics have contributed significantly to the current thinking of most economists on the topic. Geoffrey Brennan summarises Buchanan''s central themes in this way, There are two messages that emerge from this work: one is that a proper sense of the extent of market failure, rather than its mere presence, is relevant in all cases; the other is that ''correcting'' for such market failure is often a complex multidimensional business not captured by direct public provision at zero price and not necessarily involving expansion of market output. The twenty-nine papers represented in this volume are grouped into these major subject cate
£10.40
University of Alberta Press Politics and Public Debt
Book SynopsisTrade Review"[ Robert Ascah's] account of this period helps us to see how the economics and politics of government and debt shaped the development of our country and brought us to where we are today." -Paul Boothe, from the ForewordTable of ContentsPublic Debt and Debt Management; Capital Markets and the Players; Political Uncertainty and New Institutional Arrangements, 1930-1939; The Alberta Default and Its Impact on the Dominion's Credit; Broadening the Ownership of the Debt and Bank Resistance, 1935-1939; Wartime: Conscription of Capital If Necessary, But Not Necessarily Conscription, 1940-1945; Attempts to Keep Faith with Bondholders, 1945-1952; Politics, Public Debt and Debt Management; Index.
£23.39
Liberty Fund Inc Economics the Public Welfare
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£10.40
Fiscal Publications Key Issues in Tax Reform
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£13.59
Fiscal Publications More Key Issues in Tax Reform
Book SynopsisProvides an analysis and discussion on the topics and issues developed in our "Tax Reform" series. This text draws from the experience of a variety of countries and experts providing guidance for tax administrators, students of taxation, and others. Its focus is on the key events associated with major reform programmes in tax in the 1980s.Table of ContentsGraham Stark - Taxing Families Andrew Dilnot - Integrating Income Tax and Social Security Leif Muten - Capital Gains Tax - Gaining Ground? Cedric Sandford - Taxing Wealth; Minimising Administrative and Compliance Costs John O'Hagan and Aisling Reilly - The Taxation of Alcoholic Beverages John Hasseldine - Tax Amnesties Ian Crawford and Stephen Smith - Environmental Costs of Road Transport Robert Luther - Profit-related Pay: A Case Study Alan Lewis and Ian Wallschutzky - Tax Perceptions and Tax Reform Sven Steinmo - The Politics of Tax Reform
£13.59
Fiscal Publications Tax Compliance Costs Measurement and Policy
Book Synopsis
£13.59
Fiscal Publications Further Key Issues in Tax Reform
Book SynopsisDealing with key issues in tax reform, this volume contains chapters by eminent economists Andrew Dilnot, Richard Bird, Leif Muten and Stephen Smith. It also includes contributions from Lord Howe of Aberavon (formerly Sir Geoffrey Howe, UK Chancellor of the Exchequer, 1979-83) and Elizabeth Filkin, UK Revenue Adjudicator until 1999.Table of ContentsAndrew Dilnot, Director, IFS London - The Taxation of Savings John O'Hagan, Professor, TC Dublin - The Taxation of Tobacco Stephen Smith, Professor, UCLondon - The Carbon Tax: A Tax Whose Time has Come? Roger Bowles, Director, CFS Bath - Minimising Corruption in Tax Affairs Geoffrey Howe (Lord Howe of Aberavon) Chancellor of the Exchequer1979-83 -Tax Law Simplification in the United Kingdom Elizabeth Filkin, UK Revenue Adjudicator - Dealing with Complaints - The Adjudicator. A UK Experiment Sean Moriarty, Irish Revenue Commissioners - Tax Compliance: Managing the Landscape of Relationships with the Taxpayer Donal de Buitleir, General Manager, AIB, Secretary, IrishTax Commission, 1980-85 - The Role of Tax Incentives: The Irish Experience Leif Muten, Professor of International Taxation, Stockholm; IMF 1968-91 - Minimising the Tax Effects of Inflation Richard Bird, Professor and Director International Centre for Tax Studies, Toronto - Administrative Constraints on Tax Policy Cedric Sandford, Emeritus Professor; Director CFS Bath 1975-86 - Tax Reform of the 'Eighties in Retrospect - What Can We Learn?
£13.59
Fiscal Publications Why Tax Systems Differ A Comparative Study of the
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£23.47
Fiscal Publications Taxation Policy and Practice 20045 Edition
Book Synopsis
£28.95
Fiscal Publications Taxation incorporating the 2005 Finance Acts
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£31.95
Fiscal Publications Taxation Incorporating the 2006 Finance Act
Book SynopsisAimed at students studying for either University degrees incorporating courses in UK taxation and also students studying tax courses for professional qualifications in accounting, banking, management and taxation, this book is suitable for anyone wishing to understand more of the detailed workings of the UK tax system.Table of ContentsPreface Abbreviations and statutes Summary of main changes 2005/06 Part I: Income tax 1 General principles 2 Administration 3 Personal allowances and reliefs 4 Charges on income and interest paid 5 Savings and investment income 6 Income from employment I - general aspects 7 Income from employment II - international aspects 8 Income from employment III - PAYE 9 Income from UK land and property 10 Foreign income 11 Income taxed as trade profits I - general principles 12 Income taxed as trade profits II - basis periods 13 Income taxed as trade profits III - change of accounting date 14 Capital allowances 15 Relief for trading and capital losses 16 Partnership taxation 17 Personal investment - pensions 18 Estate and trust income 19 National Insurance contributions and Social Security Income tax: end of section questions and answers Part II: Corporation tax 20 General principles 21 The charge to corporation tax 22 Capital allowances 23 Charges on income/quarterly returns 24 Qualifying distributions 25 Relief for losses 26 Close companies 27 Corporation tax rates and the small company 28 Groups and consortia 29 International aspects 30 Miscellaneous Corporation tax: end of section questions and answers
£32.95
BPP Learning Media AIA Taxation UK
Book SynopsisSuitable for exams until December 2025
£30.00
Cambridge University Press Evolution of Goods and Services Tax in India
Book SynopsisStudies the following issues on Goods and Services Tax (GST): inclusion and exclusion of taxes, finding a suitable mechanism to handle inter-state transactions, finding revenue neutrality of the tax reform, providing compensation to states for any possible loss of revenue due to its adoption, and possible scope for coordination in GST administration.Table of ContentsList of tables; Acknowledgements; List of abbreviations; Introduction; Part I. Genesis and Evolution of GST in India: 1. Decades of indirect tax reforms in India: a journey towards Goods and Services Tax (GST); 2. Towards GST: choices and trade-offs with Amaresh Bagchi; 3. Goods and Services Tax: the Thirteenth Finance Commission and the way forward; 4. Present state of Goods and Services Tax (GST) reform in India; Part II. Revenue Neutrality of GST: 5. Estimation of revenue neutral rates for Goods and Services Tax in India; 6. New assumptions, new estimates: scrutinising a new report on revenue neutral rate; 7. Exploring policy options to include petroleum, natural gas and electricity under the Goods and Services Tax (GST) Regime in India; Part III. GST Administration and Possible Impacts of GST on Indian Economy: 8. Administration of GST: can we continue with present structures?; 9. Goods and Services Tax: performance and progress; 10. Conclusion: impact of GST and what might happen; Index.
£80.75
Cambridge University Press The Political Economy of Taxation in Latin America
Book SynopsisThis book offers a comprehensive, region-wide examination of the politics of taxation in Latin America, one of the most pressing issues to confront the region. It will interest scholars across political science, sociology, economics and public policy who study political economy in the developing world, as well as policymakers.Trade Review'This is a much-needed volume on the political underpinning of taxation in Latin America. It provides crucial contributions to understand the political factors explaining the relative low levels of taxation in the region as well as variation across countries. This very important book is a must-read both for scholars of comparative political economy and Latin American politics as well as for practitioners seeking to understand the possibilities of fiscal reforms that can help the region build more effective states.' Maria Victoria Murillo, Columbia University, New York'Notwithstanding a growing body of literature on state capacity, income inequality, and problems of democracy in Latin America, we still know surprisingly little about how governments in the region tax their populations. This volume brings together theoretical and empirical contributions by some of the leading scholars in the field, and goes a considerable distance towards filling this gap.' Robert R. Kaufman, Distinguished Professor of Political Science, Rutgers University, New Jersey'No reader of the volume will come away empty-handed. All the chapters make it clear that Latin America taxes little, badly, and unfairly.' Comparative PoliticsTable of Contents1. Introduction: the political economy of taxation in Latin America Gustavo Flores-Macías; 2. The political economy of oil taxation in Latin America: policy volatility and untapped potential Francisco Monaldi; 3. Economic growth and tax compliance in Latin America Marcelo Bergman; 4. Path dependence, power resources, and the magnitude of the tax burden in Latin America Gabriel Ondetti; 5. Federalism and taxation: patterns of international insertion in Brazil Aaron Schneider; 6. Do particularistic institutions affect tax neutrality in Latin America? Mark Hallerberg and Carlos Scartascini; 7. Taxing Latin American economic elites Tasha Fairfield; 8. Weak liberalism and weak property taxation in Latin America James Mahon, Jr; 9. Preferences for redistribution and tax burdens Juan Bogliaccini and Juan Pablo Luna; 10. Conclusion: addressing taxation's political challenges Gustavo Flores-Macías.
£85.50
Pearson Education Limited Taxation Finance Act 2021
Book SynopsisAlan Melville FCA BSc Cert Ed. is a best-selling author. Previously a Senior Lecturer at Nottingham Trent University, he has many years' experience of teaching accounting and taxation. For this edition, updates to the Companion Website questions have been provided by Richard Poole FCCA BSc (Hons.), Classroom and Online Tutor, specialising in Tax, Audit and Financial Reporting.Table of ContentsPart 1 Income Tax and National Insurance 1 Introduction to the UK tax system 2 Introduction to income tax 3 Personal allowances 4 Payments and gifts eligible for tax relief 5 Income from property 6 Income from savings and investments 7 Income from employment (1) 8 Income from employment (2) 9 Income from self-employment: Computation of income 10 Income from self-employment: Basis periods 11 Income from self-employment: Capital allowances 12 Income from self-employment: Trading losses 13 Income from self-employment: Partnerships 14 Pension contributions 15 Payment of income tax, interest and penalties 16 National Insurance contributions Part 2 Capital Gains Tax 17 Introduction to capital gains tax 18 Computation of gains and losses 19 Chattels and wasting assets 20 Shares and securities 21 Principal private residence 22 CGT reliefs Part 3 Corporation Tax 23 Introduction to corporation tax 24 Corporate chargeable gains 25 Computation and payment of the corporation taxliability 26 Corporation tax losses 27 Close companies and investment companies 28 Groups of companies and reconstructions Part 4 Miscellaneous 29 Value added tax (1) 30 Value added tax (2) 31 Inheritance tax 32Overseas aspects of taxation
£45.89
Cambridge University Press Behavioral Economics for CostBenefit Analysis
Book SynopsisHow should policy analysts assess ''benefit validity'' when behavioral anomalies appear relevant? David L. Weimer provides thoughtful answers through practical guidelines. Behavioral economists have identified a number of situations in which people appear not to behave according to the neoclassical assumptions underpinning welfare economics and its application to the assessment of the efficiency of proposed public policies through cost-benefit analysis. This book introduces the concept of benefit validity as a criterion for estimating benefits from observed or stated preference studies, and provides practical guidelines to help analysts accommodate behavioral findings. It considers benefit validity in four areas: violations of expected utility theory, unexpectedly large differences between willingness to pay and willingness to accept, non-exponential discounting, and harmful addiction. In addition to its immediate value to practicing policy analysts, it helps behavioral economists idenTable of Contents1. Introduction; 2. Neoclassical valuation principles for CBA; 3. Possible behavioral frameworks for CBA; 4. Risk perception and expected utility deviations; 5. Large deviations between WTP and WTA; 6. Non-exponential time discounting; 7. Harmful addictive consumption; 8. Practical guidelines for valuation.
£28.12
Kogan Page Ltd The Telegraph Tax Guide 2022
Book SynopsisJon Yarker, based in Liverpool UK, is a financial journalist at Rhotic Media, where he heads up the agency's features team. He has written for a wide range of leading financial services trade titles such as Investment Week, Money Marketing, COVER, Professional Adviser, FT Adviser, and Pensions Expert.Prior to joining Rhotic, he was a freelance writer. In addition to working as a marketing executive at a leading wealth management firm, he spent several years working full time as an investment correspondent for trade publications Money Marketing and Citywire Wealth Manager. He has written extensively on all areas of financial services, including tax, investment, regulation, insurance and advice, and holds the IMC qualification.
£16.99
Kogan Page Ltd The Telegraph Tax Guide 2023
Book SynopsisThe Telegraph is an award-winning, multimedia news brand that has been synonymous with quality, authority and credibility for more than 165 years. Telegraph Media Group (TMG) is the publisher of The Daily Telegraph and The Sunday Telegraph, The Telegraph Magazine, Telegraph.co.uk, the Telegraph app and a number of books, including the annual Telegraph Tax Guide.Table of Contents Chapter - 00: Introduction; Chapter - 01: You and HMRC; Chapter - 02: Tax rates and allowances; Chapter - 03: Tax credits; Chapter - 04: Interest payments and other outgoings; Chapter - 05: Working in employment; Chapter - 06: Value Added Tax; Chapter - 07: Working for yourself; Chapter - 08: National Insurance and state benefits; Chapter - 09: State and private pensions; Chapter - 10: Savings and investment income; Chapter - 11: The family unit; Chapter - 12: Residence and domicile; Chapter - 13: Capital gains; Chapter - 14: How to complete your Tax Return and work out your tax; Chapter - 15: Paying your tax, interest and penalties; Chapter - 16: Elections and claims: time limits; Chapter - 17: Inheritance Tax; Chapter - 18: Budget measures;
£19.99
Kogan Page The Telegraph Tax Guide 2024
Book SynopsisThe Telegraph is an award-winning, multimedia news brand that has been synonymous with quality, authority and credibility for more than 165 years. Telegraph Media Group (TMG) is the publisher of The Daily Telegraph and The Sunday Telegraph, The Telegraph Magazine, Telegraph.co.uk, the Telegraph app and a number of books, including the annual Telegraph Tax Guide.
£16.99
Sage Publications Ltd What Do We Know and What Should We Do About Tax
Book SynopsisThis book lays out what we know about the scale, history and impacts of tax abuse. From profit-shifting by multinational corporations to the exploitation of offshore tax havens. It sheds light on the people and organisations that enable tax abuse, and the stark social inequalities it creates. Crucially, it also explores what we can do about it. What are the practical realities of challenging the threats of tax injustice and of holding abusers accountable? What are the policies and institutional shifts we need to see and fight for? It is estimated that cross-border tax abuse accounts for around half a trillion dollars of lost revenue around the world each year. This is important. Alex Cobham shows us that tax is more than just business regulation or economic policy. It is a powerful tool for creating a fair and just society. It is our social superpower. Alex Cobham is an economist and chief executive of Tax Justice Network. The ‘What Do We Know and What Should We Do About...?′ series offers readers short, up-to-date overviews of key issues often misrepresented, simplified or misunderstood in modern society and the media. Each book is written by a leading social scientist with an established reputation in the relevant subject area. "Short, sharp and compelling." - Alex Preston, The Observer "If you want to learn a lot about what matters most, in as short a time as possible, this is the series for you." - Danny Dorling, Halford Mackinder Professor of Geography, University of OxfordTrade ReviewOverall this book covers a good deal of ground, summarising the authors work, in both the academic field as well as in practice and in understanding the relationship between firms and governments. It also for example highlights the unequal nature of the bargaining arrangements between firms and tax authorities, and the need, for reasons discussed above to end secrecy, not only at the level of the firm, but from banks, and also (typically big 4) auditors and the advice they give on tax avoidance. Overall therefore, Cobham provides an excellent, thought provoking overview of these issues, with many examples that even the casual reader would find interesting. -- Professor Nigel Driffield * LinkedIn *Cobham′s analysis unveils compelling dimensions of tax justice, supported by insightful data seamlessly presented in charts and tables. The book transcends its initial goal of offering "a guided tour of the issues and evidence", evolving into a profound exploration of the interconnected realms of taxation, justice, and development. Through this exploration, readers gain a profound understanding of the evolving landscape of contemporary taxation systems and their contradictory impacts at both domestic and international contexts. What emerges unequivocally is the book′s plea for urgent reform as a prerequisite for achieving social justice. The narrative deftly underscores the pressing need to address the inequities perpetuated by the abuse of tax systems, both within nations and amongst them, emphasizing the imperative role of fair tax policies in meeting the basic needs of citizens across the spectrum of economic disparities. In adhering to the standards of the "What Do We Know and What Should We Do About...?" series, the book achieves its objective of providing a concise, up-to-date overview of a critical issue. But the book not only informs, it also calls for action in the face of the contemporary challenges posed by the evolving landscape of taxation and its implications for global social justice. -- Dr Iyabo Masha * email *Table of ContentsIntroduction Background What do we know about tax (in)justice? What should we do to achieve tax justice? Conclusion
£12.99
Nova Science Publishers Inc A Closer Look at Tax Credits
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£138.39
Focus Publishing/R Pullins & Co New Tax Guide for Writers, Artists, Performers
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£23.39
Nova Science Publishers Inc Taxation & Tax Policy Issues
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£122.99
Nova Science Publishers Inc Statutory Individual Income Tax Rates
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£40.79
Nova Science Publishers Inc Estate & Gift Taxes
Book SynopsisEstate and gift taxes are used to tax large transfers of wealth between individuals. Gift taxes are imposed on transfers made during an individual''s lifetime, and estate taxes are imposed on transfers made at the time of death. Although gift taxes and estate taxes are paid separately, they are a unified tax in the sense that a single graduated rate schedule applies to the cumulative total of taxable transfers made through gifts and estates. The 2001 tax cut legislation enacted by Congress and President Bush gradually phases out the estate tax over ten years but revives it after sunsetting at the end of 2010. Since the law does not treat the gift tax entirely the same (the gift tax is never fully repealed, for example) the two taxes are no longer fully unified. The effective marginal tax rates decrease gradually from 2001 through 2010 but generally range from around 38% to 44%, after accounting for the credit for state estate taxes. (The 2001 law replaces the credit with a deduction in 2006). This book gathers important information on issues directly concerned with estate and gift taxes.
£67.99
Nova Science Publishers Inc Selected Block Grants: Purposes, Funding &
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£155.99
Nova Science Publishers Inc Fiscal Pressure Facing State & Local Government
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£124.49
Nova Science Publishers Inc Federal Debt Management: Trends & Policies
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£106.49
Nova Science Publishers Inc Tax Cut Stimulus Options
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£106.49
Nova Science Publishers Inc Federal Proposals for Tax Reform
Book SynopsisThe President and leading Members of Congress have stated that fundamental tax reform is a major policy objective for the 112th Congress. Some Members have said that fundamental tax reform is needed in order to raise a large amount of additional revenue, which is necessary to reduce high forecast budget deficits and the sharply rising national debt. Congressional interest has been expressed in both a major overhaul of the U.S. tax system and the feasibility of levying a consumption tax. Some proponents of reform argue that the tax base should be broadened by reducing or eliminating many tax expenditures. An alternative to increasing tax revenues is cutting spending. Thus, Members are faced with considering the best mix of tax increases and spending cuts in order to reduce deficits and slow the growth of the national debt. This book examines major fiscal reform proposals for tax reform with a focus on business tax reform and the extension of the "Bust Tax Cuts".
£67.99
Nova Science Publishers Inc Taxation of Internet Sales
Book SynopsisAs more and more purchases are made over the Internet, states are looking for new ways to collect taxes on these sales. While there is a common misperception that states cannot tax Internet sales, the reality is that they may impose sales and use taxes on such transactions, even when the retailer is outside of the state. However, if the seller does not have a constitutionally sufficient connection ("nexus") to the state, then the seller is under no enforceable obligation to collect a use tax. While the purchaser is still generally responsible for paying the use tax, the rate of compliance is low. Recent laws, often called "Amazon" laws in reference to the large Internet retailer, represent fresh attempts by the states to capture taxes on Internet sales. This book provides a constitutional analysis of "Amazon" laws and taxation of Internet sales; state taxation of Internet transactions; and testimony on the hearing on the constitutional limitations on states'' authority to collect sales taxes in E-commerce.
£106.49
Nova Science Publishers Inc Business Taxation: Organizational Choices &
Book SynopsisIn the United States, how a business is taxed at the federal level is partly dependent on how it is organised. Publicly traded corporations known as subchapter C corporations are taxed once at the corporate level according to the corporate tax system, and then a second time at the individual-shareholder level according to the individual tax system when corporate dividend payments are made or capital gains are realised. This leads to the so-called "double taxation" of corporate profits. Businesses that choose any other form of organisation are, in general, taxed only once at the individual level. That is, the income of certain businesses passes through to the individual business owners and is taxed according to the individual income tax system. Examples of these alternative "pass-through" forms of organisation include sole proprietorships, partnerships, subchapter S corporations, and limited liability companies. This book summarises the general tax treatment of corporate and pass-through businesses and analyses the most recent business data from the Internal Revenue Service (IRS).
£67.99
Nova Science Publishers Inc Tax Rates: Economic Effects & Implications
Book SynopsisIncome tax rates have been at the centre of recent policy debates over taxes. Some policy-makers have argued that raising tax rates, especially on higher income taxpayers, to increase tax revenues is part of the solution for long-term debt reduction. For example, the Senate recently passed the Middle Class Tax Cut, which would allow the 2001 and 2003 Bush tax cuts to expire for taxpayers with income over $250,000. The Senate recently considered legislation, the Paying a Fair Share Act of 2012, that would implement the "Buffett rule" by raising the tax rate on millionaires. Other recent budget and deficit reduction proposals would reduce tax rates. This book examines individual income tax rates since 1945 in relation to these arguments and seeks to establish what, if any, relationship exists between the top tax rates and economic growth, using statistical analysis.
£67.99
Nova Science Publishers Inc Federal Tax Debts: Reporting Proposals & the IRS
Book SynopsisMillions of individual and business taxpayers owe billions of dollars in unpaid federal tax debts, and the IRS expends substantial resources trying to collect these debts. Other federal agencies that are owed non-tax debts report such debts to credit bureaus, in part as a tool to encourage debtors to pay. However, the IRS is not allowed to directly report tax debts to credit bureaus because long-standing federal law protects the privacy of taxpayers'' information. This book examines the inventory of tax debts and the characteristics that may be relevant to a potential proposal to report tax debts to credit bureaus.
£67.99
Nova Science Publishers Inc Taxes in the United States: Developments,
Book SynopsisThis book examines the most recent developments, analysis and research concerning taxation in the United States. Topics discussed in this compilation include the constitutionality of retroactive tax legislation; tax provisions to assist with disaster recovery; the impact of the federal estate tax on state estate taxes; effective marginal tax rates for low- and moderate-income workers; and the taxation of capital and labour through the self-employment tax.
£139.49
Nova Science Publishers Inc Tax-Preferred College Savings: Introduction &
Book SynopsisIn the face of the rising cost of higher education, families may consider a variety of ways to finance their children''s college expenses. In order to make higher education more affordable, Congress enacted legislation that provides favourable tax treatment for college savings. Among the options families may choose to save for college, they may consider using tax-advantaged qualified tuition programs (QTPs), also known as 529 plans. This book provides an overview of the mechanics of 529 plans and examines the specific tax advantages that these plans offer.
£126.74
Nova Science Publishers Inc Carbon Taxes: Elements, Considerations &
Book SynopsisThe federal budget deficit has exceeded $1 trillion annually in each fiscal year since 2009, and deficits are projected to continue. Over time, unsustainable deficits can lead to reduced savings for investment, higher interest rates, and higher levels of inflation. Restoring fiscal balance would require spending reductions, revenue increases, or some combination of the two. Policy-makers have considered a number of options for raising additional federal revenues, including a carbon tax. A carbon tax could apply directly to carbon dioxide (CO2) and other greenhouse gas (GHG) emissions, or to the inputs (e.g., fossil fuels) that lead to the emissions. Unlike a tax on the energy content of each fuel, a carbon tax would vary with a fuel''s carbon content, as there is a direct correlation between a fuel''s carbon content and its CO2 emissions. This book examines the carbon tax debate as a deficit reduction tool with a focus on policy design considerations.
£126.74
Nova Science Publishers Inc Tax-Related Provisions in the Affordable Care Act
Book SynopsisThe Subcommittee on Oversight of the Committee on Ways and Means has reviewed the implementation of the tax and tax-related revenue provisions of the Patient Protection and Affordable Care Act (ACA). The Affordable Care Act has made broad-based changes to the law with respect to health insurance coverage in the individual and group markets and the law with respect to group health plans as well as laws that apply to Medicare and Medicaid. The ACA also includes a significant number of changes to the Code, including the addition of new Code sections and the amendment of previously existing Code sections. The ACA also includes off-Code revenue provisions that impose certain industry fees. This book provides a summary of health insurance changes made by the ACA and a description of the present law rules with respect to ACA revenue provisions and their implementation.
£126.74
Nova Science Publishers Inc American Taxpayer Relief Act of 2012: A Brief
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£69.74
