Taxation and duties law Books
Shepheard-Walwyn (Publishers) Ltd The Power in the Land
Book SynopsisThe Power in the Landchallenges the pessimistic belief, nurtured by the depressions of the last two decades, that unemployment is now a permanent feature our society. The author elaborates policies, based on a radical reform of the tax system, which would banish involuntary unemployment and generate continuous economic growth.
£22.50
The University of Chicago Press The Hidden Wealth of Nations
Book Synopsis
£16.00
Edward Elgar Publishing Advanced Introduction to International Tax Law
Book SynopsisThis thoroughly revised third edition of the Advanced Introduction to International Tax Law provides an incisive overview of the key issues surrounding taxation and international law. Reuven S. Avi-Yonah explores the nuances of varying taxation systems using relevant and current case studies.
£18.00
Edward Elgar Publishing Ltd A Research Agenda for Tax Law
Book SynopsisElgar Research Agendas outline the future of research in a given area. Leading scholars are given the space to explore their subject in provocative ways, and map out the potential directions of travel. They are relevant but also visionary.This Research Agenda considers the future direction of research in tax law, channeling creative thinking from leading tax scholars around the world who explore potential routes for further development in both traditional and more unconventional areas of tax law.Showcasing visionary and provocative thoughts from leading international tax scholars, each chapter follows a clear methodological structure, setting each specific topic in context before identifying research gaps indicating potential avenues for future research. These developments are discussed in relation to tax law’s interaction with a myriad of cutting-edge topics such as environmental challenges, new technologies, racial and immigration issues. The expert authors astutely draw out the social implications of tax law in order to present a case for developing a more global and interconnected approach to contemporary research ventures.A Research Agenda for Tax Law will provide guidance and inspiration for future researchers, doctoral students and scholars in the field of tax law and fiscal policy who wish to dive into some deeper, and perhaps unknown, waters of taxation.Trade Review‘. . . the individual chapters in this collection are all excellent and are a first port of call for tax researchers looking for inspiration. The book also provides an incredibly helpful reference point for academics who receive queries from students unsure of what their postgraduate research should explore. The book is thoroughly recommended to tax researchers, experienced and newcomers alike. It comes as a breath of fresh air for the scholar stuck in the same old stuffy room of ideas. Blue-sky thinking, which this book champions, is to be cherished.’ -- Stephen Daly, British Tax Review‘Proving that tax profoundly influences all aspects of society, this volume includes reflections by the world’s leading academics on essential facets of taxation — from age-old questions about redistribution to cutting-edge questions about how tax can mitigate climate change. Touching on race, inequality, morality, technology, rights, and more, this book truly supplies a research agenda for tax law.’ -- Ruth Mason, University of Virginia, US‘This is an outstanding introduction to tax research by leading tax scholars around the world. It provides simple guidance and inspiration for researchers who want to explore in depth various contested areas of tax law. It should be read by anyone interested in taxation.’ -- Reuven S. Avi-Yonah, University of Michigan, USTable of ContentsContents: Introduction: Why a Research Agenda in Tax Law? 1 Leopoldo Parada 1 Fundamental rights and tax law 15 Philip Baker 2 Public law and political values in tax law 29 Dominic de Cogan 3 Environmental challenges and tax law 47 Marta Villar Ezcurra 4 New technologies and tax law 65 Luisa Scarcella 5 Tax law, inequality, and redistribution: recent and possible future developments 85 Daniel Shaviro 6 Racial issues in tax law: identification, redress, and a new vision of horizontal equity 105 Alice G. Abreu 7 Taxation and immigration 127 Svetislav Kostić 8 An indirect tax law agenda 145 Giorgio Beretta 9 A European tax law agenda in direct taxation 163 Rita Szudoczky 10 An international tax law agenda 183 Aitor Navarro Ibarrola 11 Conclusions: The future of research in tax law 203 Leopoldo Parada Index
£89.30
Oxford University Press International Law of Taxation Elements of
Book SynopsisThis addition to the Elements of International Law series explores the dynamic discipline of international tax law, with a particular focus on how the international tax regime is embedded within the broader context of international law.Table of Contents1: Introduction 2: Sources of the International Law of Taxation 3: Relationship with other Areas of International Law 4: Conceptual Problems
£110.72
Oxford University Press Global Perspectives on Income Taxation Law
Book SynopsisIn Global Perspectives on Income Taxation Law, Reuven Avi-Yonah, Nicola Sartori, and Omri Marian cover basic, corporate and international tax law from a comparative perspective. The book both supplements readings in US tax law courses and serves as a textbook for a comparative tax law class. The book starts with a theoretical analysis of the field of comparative tax law. It then follows the usual order of topics covered in a basic tax course as taught in most U.S. law schools, and for each topic, the authors highlight possible alternatives or policy choices. The authors frequently consider the U.S. approach as a benchmark, comparing it with approaches used in other countries which form an interesting contrast, or a telling similarity. They consider the multiple purposes of studying comparative tax law: helping to advance successful tax reforms, cultural understanding, political values, legal harmonization, and a better understanding of domestic tax laws.Trade Review"This book is a welcome addition to the literature on comparative income taxation, providing a policy-based overview of key features of the income tax systems of a goodly number of countries. The book not only describes country differences in tax rules but hazards some explanations as to why we might see such differences. The level of detail is sufficient to capture the key features of the rules, while avoiding undue burden on the reader. It makes accessible material that might otherwise be difficult to find. The analytical approach should stimulate further thinking and research." --Victor T. Thuronyi International Monetary Fund "Given our international economy, Global Perspectives on Income Taxation Law is an insightful resource for those teaching a basic income tax course or a tax policy seminar. The comparative perspective provides a thought-provoking look at the tax policy choices made by Australia, Brazil, Israel, various European countries, and the United States. The authors reward readers with an excellent synthesis of the basic principles of income tax law while proving their thesis that the comparative study of tax law leads to a deeper understanding of the implications of these tax policy choices." --Tracy A. Kaye Professor of Law, Eric Byrne Research Fellow, Seton Hall University School of Law Chair, Teaching Taxation Committee, Tax Section, American Bar AssociationTable of ContentsIntroduction ; Ch. 1: Some Theoretical Aspects of Comparative Taxation ; Ch. 2: Taxable Income ; Ch. 3: Deductions ; Ch. 4: The Taxpaying Unit ; Ch. 5: Tax Accounting ; Ch. 6: Taxation of Gains and Losses ; Ch. 7: Tax Avoidance ; Ch. 8: Selected Business Tax Issues ; Ch. 9: Selected International Tax Issues ; Conclusion
£36.44
Oxford University Press, USA Income Tax Law
Book SynopsisIn The Oxford Introductions to U.S. Law: Income Tax Law, Edward McCaffery presents an accessible introduction to the major topics in the field of federal income taxation, such as income, deductions, and recognition of gains and losses. After discussing central rules and doctrines individually, Edward McCaffery offers a very sophisticated yet clear explanation of the interplay among them, carefully describing how they work together to carry out the policy goals of the U.S. tax system.Professor McCaffery describes, for example, how the current income tax in the United States has increasingly become a wage tax that favors those with capital rather than those whose money comes from labor. In explaining the consequences of tax policy on individuals, he also considers important possible alternatives for income taxation in the U.S. The Oxford Introductions to U.S. Law: Income Tax Law sets forth the ''who,'' ''what,'' ''when,'' and ''why'' of income tax law and describes the essential conceptsTrade Review"This is a really excellent guide to U.S. income tax that combines a powerful theoretical scaffolding with attention to important practical details. Ed McCaffery has the flair to explain clearly and entertainingly both the forest and the trees of our ill-functioning system. I will definitely recommend it to my students." - Daniel N. Shaviro, Wayne Perry Professor of Taxation, New York University School of Law "A concise but intellectual presentation of the U.S. income tax system - a surprisingly principled description of today's rules, lots of history of how we got here, and an elegant and timely analytic framework for evaluating proposals for change. I can't imagine a better review for a law student's basic tax course. This book has plenty of depth and breadth for LL.M. students and incipient tax lawyers as well, particularly the ruffs on tax planning. Highly Recommended." - William C. Gifford, Senior Counsel, Davis Polk & Wardwell LLPTable of Contents1: A View of the Forest ; 2: The "What" of Tax, Part I ; 3. "What" of Taxation, Part II ; 4. The "When" of Taxation: Timing with a Capital and Lower Case ; 5. The "Who" of Taxation: Questions of Attribution and the Appropriate Filing Unit ; 6. The "How Much" of Taxation: Characterization of Ordinary ; 7. A Summary, of Sorts: Anatomy of a Tax Shelter ; 8. The Once and Future Tax System
£24.22
Oxford University Press Critical Issues in Environmental Taxation Volume
Book SynopsisVolume VI in the Critical Issues in Environmental Taxation series contains an interdisciplinary, selection of peer-reviewed papers written by international experts in the field. The volume contains nearly forty articles written by authors representing disciplines such as law, economics, accounting, taxation, environmental policy and political sciences. The articles were selected from papers presented at the Eighth Annual Global Conference on Environmental Taxation in October 2007 in Munich, Germany. The book is clearly structured with the articles divided into parts and organised by topic. Part 1 it features analysis of the effect of environmental tax policies on innovation, technology, and competitiveness, Part 2 on implementation issues, Part 3 on issues relating to energy and innovation, Part 4 on land use, planning, and conservation and Part 5 closes with papers dealing with international approaches to environmental taxation that use market-based instruments.The book and its sisterTable of ContentsINNOVATION, TECHNOLOGY, AND COMPETITIVENESS; IMPLEMENTATION ISSUES; ENERGY AND INNOVATION; LAND USE, PLANNING, AND CONSERVATION; GLOBAL ISSUES
£240.00
University of Chicago Press The Political Economy of Tax Reform Volume 1 NBER
Book SynopsisThe rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy in recent years. With that emergence has come an increased need for understanding the problems of interdependence. As a step toward meeting this need, the National Bureau of Economic Research joined with the Korea Development Institute to sponsor this volume, which focuses on the complexities of tax reform in a global economy. Experts from Taiwan, Korea, the Philippines, Japan, and Thailand, as well as the United States, Canada, and Israel examine the major tax programs of the 1980s and their domestic and international economic effects. The analyses reveal similarities between the United States and countries in East Asia in political constraints on policy making, and taken together they show how growing interdependence interacts with domestic economic and political concerns to affect issues as politically vital as tax reform. Economists, policymakers, and members of the business community will benefit from these studies.Table of ContentsIntroduction, Takatoshi Ito and Anne O. Krueger Part I 1. International Interactions between Tax Systems and Capital Flows, Assaf Razin and Efraim Sadka Comments: Toshihiro Ihori and John Whalley 2. The Role of Taxation in the Development of East Asian Economies, Vito Tanzi and Parthasarathi Shome Comment: Joseph Y. Lim Part II 3. Tax Reform in Japan, Masaaki Homma Comments: Hiromitsu Ishi and Charles E. McLure, Jr. 4. The Political Economy of Tax Reforms and Their Implications for Interdependence: United States, Charles E. McLure, Jr. 5. Tax Reform in Korea, Taewon Kwack and Kye-Sik Lee 6. An Appraisal of Business Tax Reform in Taiwan: The Case of Value-Added Taxation, Chuan Lin Comments: Ching-huei Chang and Kwang Choi Part III 7. The Dynamic Efficiency Effect of a Change in the Marginal Capital Income Tax Rate: The Nakasone-Takeshita Tax Reform Tatsuo Hatta and Hideki Nishioka Comments: Medhi Krongkaew and Assaf Razin 8. The Role of Tax Policy in Korea's Economic Growth, Irene Trela and John Whalley Comments: Anne O. Krueger 9. Aging of Population, Social Security, and Tax Reform, Yukio Noguchi Comments: Hiromitsu Ishi, Maria S. Gochoco, and, Charles E. McLure, Jr. 10. Bequest Taxes and Accumulation of Household Wealth: U.S.Japan Comparison, Thomas A. Barthold and Takatoshi Ito Comments: Ching-huei Chang and Hiromitsu Ishi 11. Taxation of Income from Foreign Capital in Korea , Kun-young Yun Comments: Toshihiro Ihori, Toshiaki Tachibanaki, and Twatchai Yonkittikul 12. Tax Policy and Foreign Direct Investment in Taiwan Ching-huei Chang and Peter W. H. Cheng Comments: Kwang Choi and Toshihiro Ihori
£98.80
University of Chicago Press Shifting the Burden The Struggle over Growth and
Book SynopsisSince World War II, the corporate tax burden has, overall, decreased enormously as a percentage of the government's total revenue. Until now, however, no explanation of this phenomenon has accounted for the periodic reformssuch as the dramatic 1986 Tax Reform Actwhich significantly increase some corporate taxes. Remarkably accessible and rich in historical evidence, Shifting the Burden is the most compelling explanation to date of how our nation's tax policy is formulated. Cathie J. Martin shows how presidents' cultivation of allies within the business community and struggles within that community itself combine to shape tax policy.
£80.00
University of Chicago Press Shifting the Burden Paper The Struggle over
Book SynopsisSince World War II, the corporate tax burden has, overall, decreased enormously as a percentage of the government's total revenue. Until now, however, no explanation of this phenomenon has accounted for the periodic reformssuch as the dramatic 1986 Tax Reform Actwhich significantly increase some corporate taxes. Remarkably accessible and rich in historical evidence, Shifting the Burden is the most compelling explanation to date of how our nation's tax policy is formulated. Cathie J. Martin shows how presidents' cultivation of allies within the business community and struggles within that community itself combine to shape tax policy.
£38.49
The University of Chicago Press Taxing Women
Book SynopsisThe US tax system was designed in the 1930s and 1940s, when the typical American household was a single-income family with a male breadwinner and a female homemaker. Writing for an audience with no prior knowledge of tax, this study shows how the modern tax system penalizes two-earner families.Table of ContentsList of Tables and Figures Acknowledgments Introduction 1: Women on the Margin 2: A Bit of History, 1913 to 1948 3: Still His Story, 1948 to the Present 4: Social Security Isn't What It Looks to Be 5: Piling It on the Margin 6: Taxing Families 7: Some Taxing Hope 8: Not Just the Facts 9: The Curious Nostalgia of the Contracts 10: Not Just Tax 11: Not Just the Gender Gap 12: On Doing Nothing, and Some Things to Do Notes Bibliography Index
£80.00
University of Illinois Press Between the Temple and the Tax Collector
Book Synopsis
£79.20
West Academic Publishing Gilbert Law Summaries on Estate and Gift Taxation
Book SynopsisThis Estate and Gift Tax Outline discusses the Estate Tax, the Gift Tax, Coordination of the Federal Estate and Gift Taxes, The Generation-Skipping Transfer Tax, Taxing Jurisdiction, Proposals for Repeal of the Federal Estate Tax, Substantive Aspects of the Estate Tax, Substantive Aspects of the Gift Tax, Valuation, Computation of Tax, Returns a…
£51.20
West Academic Publishing Principles of Federal Income Taxation
Book SynopsisIncludes analysis of cases and concepts of the leading casebooks, explanations with amplified diagrams and flow charts, and extensive treatment of the time value of money issues. Explores exotic Wall Street techniques employed to avoid capital gains. In clear language, this book explains equity swaps, shorting against the box, swap funds, and DECS.
£45.86
West Academic Publishing Principles of Corporate Taxation
Book SynopsisThe book is not organized according to the chronological life of a corporation. Instead, the book begins by examining the tax treatment of a withdrawal of property from an existing corporation.
£43.98
West Academic High Court Case Summaries on Federal Income
Book SynopsisContains briefs for each major case in Bankman’s casebook on Federal Income Taxation. These briefs will help you identify, understand, and absorb the core knowledge points from each case. They are followed by legal analysis, providing contextual background about each case, and connecting the case to the broader concepts developed throughout the casebook.
£41.80
LexisNexis UK De Voil Indirect Tax Service
Book SynopsisAll the information a practitioner might need on indirect tax is set out in De Voil. As well as VAT, De Voil covers Customs Duties, Insurance Premium Tax, Air Passenger Duty, Landfill Tax, Climate Change Levy and Aggregates Levy. Relevant HMRC Revenue & Customs Briefs are included as well as HMRC Notices and Tribunal Guidance Notes. De Voil provides expert commentary in this complex field of taxation and is thoroughly cross-referenced to the source material. Useful case digests are also reproduced and a thorough index is included. In order to keep pace with the constant changes in the subject, De Voil is updated on a monthly basis (and incorporates the bi-weekly online service updates). The 2nd edition of Tolley''s Value Added Tax annual is also included as part of your subscription.The commentary and materials are well indexed and logically arranged in divisions, ensuring that the text is readily accessible. CD-ROM is available in Bos or Folio format and includes access rights to: * Full text of HMRC Guidance Manuals on VAT and insurance premium tax (CD) * VAT Tribunal Decisions database * Orange Book legislation * Finance Act Handbook (CD)Subscribers to De Voil Indirect Tax Service will also have access to Tolley''s Practice Support - a free, telephone advice service offering advisory calls. The advice line can be used to provide guidance, support or merely a second opinion on all areas of direct and indirect taxation.
£3,264.00
Sweet & Maxwell Ltd Scottish TAX Yearbook 2015
Book Synopsis
£31.88
John Wiley & Sons Inc Intermediate Sanctions
Book SynopsisWhat are the requirements of the new intermediate sanctionslaw? What is the definition of an excess benefit transaction? How will financial penalties be determined? How will sanctions be applied? What are the law''s expanded reporting and disclosurerequirements? What can nonprofits do to plan for compliance? These are just some of the questions you may be asking aboutintermediate sanctions, the most important legislation to impactthe nonprofit sector in a generation. This unique guide tacklesthese crucial issues and more, equipping you with the vitalinformation you need to understand the new rules and work with themeffectively. Written by two of the country''s leading authorities on tax-exemptorganizations, Intermediate Sanctions reviews the history andbackground of the act, and systematically examines how this body oflaw promises to affect the operations of public charities and othertax-exempt organizations. Clear and direTable of ContentsPrologue: Suprises in Store. The Law of Intermediate Sanctions. Meaning and Implications of Intermediate Sanctions. The Sanctions and Private Inurement. Specific Applications of the Sanctions. Expanded Reporting and Disclosure Requirements. Planning for Compliance. Epilogue. Appendices. Glossary. Selected Bibliography. Index.
£103.50
John Wiley & Sons Inc Transfer Pricing International
Book SynopsisThe author of the Transfer Pricing Handbook now covers the often complex transfer pricing rules in nations around the globe. Reviews and analyzes OECD Guidelines. Provides an overview of 27 nation's transfer pricing rules.Table of ContentsPartial table of contents: ORGANIZATION FOR ECONOMIC COOPERATION AND DEVELOPMENT. Transactional Net Margin Method (D. Wright & C. Nelson). Organization for Economic Cooperation and Development Rules for Intangible Property (D. Wright). THE AMERICAS. Argentina (M. Kent, et al.). Argentina: Advanced Tax Issues (M. Kent, et al.). Canada: Advanced Tax Issues (D. Bale & R. Turner). Chile (M. Kent, et al.). United States (R. Feinschreiber & M. Kent). Venezuela (M. Kent, et al.). ASIA AND AUSTALASIA. Indonesia (R. Darmandi & B. Kesmoeljana). Japan (G. Noble & D. Roach). Kazakhstan (P. Arnett). Singapore (L. Lim, et al.). EUROPE AND AFRICA. Czech Republic (M. Romancov). Denmark (J. Svolgaard). Finland (K. Hiltunen). Norway (E. Ommedal, et al.). Poland (R. Dhuska). Russia (P. Arnett). Switzerland (T. Ralph, et al.). United Kingdom (J. Hobster). COMPREHENSIVE SURVEYS. 1999 Global Transfer Pricing Survey (R. Cooper, et al.). Index.
£202.50
University of California Press Taxing Municipal Bond Income
Book SynopsisThis title is part of UC Press's Voices Revived program, which commemorates University of California Pressâs mission to seek out and cultivate the brightest minds and give them voice, reach, and impact. Drawing on a backlist dating to 1893, Voices Revived makes high-quality, peer-reviewed scholarship accessible once again using print-on-demand technology. This title was originally published in 1950.
£34.00
University of California Press Taxing Municipal Bond Income
Book SynopsisThis title is part of UC Press's Voices Revived program, which commemorates University of California Pressâs mission to seek out and cultivate the brightest minds and give them voice, reach, and impact. Drawing on a backlist dating to 1893, Voices Revived makes high-quality, peer-reviewed scholarship accessible once again using print-on-demand technology. This title was originally published in 1950.
£80.00
John Wiley and Sons Ltd Financial Management in the New Europe
Book SynopsisA guide to financial management under adopted and proposed EC initiatives. Topics covered include a survey of EC measures concerning corporate finance, investment patterns and decisions in a single European market, tax laws, tax treaties and tax management, and capital structure decisions.Table of ContentsCorporate finance in a European environment; survey of EC measures concerning corporate finance; from EMS to EMU; investment patterns and decisions in a single European market; European financial institutions and markets; capital structure decisions in a single European market; stockholder relations, investor information and dividend policy; volatilities and exposures in markets for stocks, bonds and foreign exchange; mergers and acquisitions in a single European market; tax laws, tax treaties and tax management.
£52.16
Princeton University Press Death by a Thousand Cuts The Fight over Taxing
Book SynopsisUnravels the following mystery: how is it that the estate tax, which has been on the books continuously since 1916 and is paid by only the wealthiest two percent of Americans, was repealed in 2001 with broad bipartisan support? This work is a portrait of American politics as viewed through the lens of the death tax repeal saga.Trade ReviewHonorable Mention for the 2005 Award for Best Professional/Scholarly Book in Government and Political Science, Association of American Publishers "This is one of the most interesting books about politics, and power, and the way the world is going, that you are ever likely to read. What makes it so fascinating is that it is a mystery story. The mystery is this: how did the repeal of a tax that applies only to the richest 2 percent of American families become a cause so popular and so powerful that it steamrollered all the opposition placed in its way... This is not simply a story about the United States... [T]he moral of the tale is far wider than that... Instead this is a tale about the power of narrative in politics, and the increasing ease with which individual stories can be made the be-all and end-all of political debate."--David Runciman, London Review of Books "[Michael] Graetz ... And [Ian] Shapiro ... Set out to unravel what on the surface appears a mystery ... Fueled a grassroots campaign that ended up throwing Democrats on the defensive... Graetz and Shapiro make a convincing case that propaganda was not the chief reason the campaign to repeal the estate tax gathered steam. A far more important factor was that throughout the 1990s, the only people in Washington making impassioned moral arguments about it were antitax conservatives."--Eyal Press, The Nation "Public-policy reporting at its finest. But Death by a Thousand Cuts is much more. It is also an important manual on moral arguments in contemporary politics."--David Cay Johnston, The American Prospect "[A] lively legislative chronicle."--Amith Shlaes, Financial Times "An elegant exegesis of the broad-based political forces that were brought together to fight against a tax that affects only the richest 1% to 2%... There is a moral argument in favor of estate taxes that deserves to be heard above the clatter of the repeal juggernaut. This book is one of the first peeps in its defense."--Elizabeth Bailey, The New York Sun "Death by a Thousand Cuts is a timely and important book... [I]t provides an enlightening and insightful account of the American political and tax systems."--Theodore Pollack, New York Law Journal "Graetz and Shapiro are at their best when depicting the subterranean interplay between activists, think tanks, lobbyists, and donors that fuels federal politics."--Daniel Franklin, Washington Monthly "How could a tax paid by only the richest 2 percent of Americans become a cause celebre for a broad swath of middle-class farmers, businessmen and average Joes? [Graetz and Shapiro] provide a fascinating and readable explanation."--Jonathan Weisman, Washington Post "The book is engaging, enlightening, and thought-provoking... Graetz and Shapiro have written a remarkable book that deserves a wide audience. Their account of 'the fight over taxing inherited wealth' is notable not only for its sophisticated and penetrating analysis, but also for its scrupulous fairness."--Karen C. Burke and Grayson M.P. McCouch, Tax Notes "Instead of rehashing the tired arguments about whether or not the estate tax should exist, these scholars undertook an incredible series of high-level interviews with the leading actors involved in this critical debate. The result is an easily accessible but highly insightful examination of the tax climate in early 21st century America... Death by a Thousand Cuts clearly sounds a wake-up call to anyone who has not already seen how much the political center has shifted regarding the fundamental issues of what government should do and who should pay for it."--Richard L. Kaplan, National Tax Journal "However you feel about the death tax, the book will make you glad that the power that controls our deaths is not the same one that controls our taxes."--Accounting TodayTable of ContentsAn American Story 1 1. A Political Mystery 3 2. Genesis of the Repeal Coalition 12 3. Squall or Sea Change? 24 4. An Opportunity Missed 32 5. An Advocate for the Working Rich 41 6. Stories from the Grasstops 50 7. Changing the Face for Repeal 62 8. Talking the Talk 74 9. Exploiting the Think Tank Gap 85 10. Disorganized Democrats 99 11. Pushing against an Open Door 107 12. The Running Room of Public Opinion 119 The Battle for Passage 131 13. The Missing Link 133 14. Building a Strong Offense 143 15. The Birth of a New Coalition 154 16. Billionaires Battle 168 17. Paint-by-Numbers Lawmaking 178 18. The Final Four 194 19. Winners, Losers, and Uncertainty 206 Lessons Learned and Missed 219 20. Stories Trump Science 221 21. Money, Money, Money 239 22. Morals of the Mysteries 253 23. Another Storm Gathering 266 Epilogue 279 Glossary 283 Bibliographic Essay 293 Acknowledgments 357 Index 359
£28.80
LexisNexis UK Tolleys Tax Cases 2019
Book SynopsisTolley's Tax Cases is the only book of its kind to summarise all key court, Special Commissioners' and First-tier Tribunal decisions relevant to current direct tax legislation. Concise summaries of over 2,800 tax cases span from 1875 to the present day.
£127.49
LexisNexis UK Tolleys Tax Data 202021 Budget edition
Book SynopsisThis popular reference work contains essential information on all the main UK taxes and related subjects, conveniently arranged to save you the time and effort involved in researching a whole range of source material.
£71.24
LexisNexis UK Tolleys Vat Cases 2021
Book Synopsis
£172.49
LexisNexis UK Tolleys Capital Gains Tax 202122 Main Annual
Book Synopsis
£152.99
LexisNexis UK Whillans Tax Data 202122 Budget Edition
Book Synopsis
£74.99
LexisNexis UK Tolleys Estate Planning 202223
Book SynopsisThe latest edition of this key title sees Tolley live up to its reputation as the authority on tax matters. It contains all the information required to achieve the most cost-effective, convenient and effective estate planning. The esteemed editorial board help you formulate strategies for the provision, holding and devolution of personal and family resources. Clear subject headings and straightforward explanations of routine and complex topics make for fast, effective research. Following the tax planning series'' straightforward and easy-to-read style with clear headings, this guide includes worked examples, tables and a comprehensive index. A practical step-by-step case study illustrates the benefits of careful planning and incorporates many points discussed throughout the book.
£179.99
LexisNexis UK Tolleys Tax Data 202223 Finance Act edition
Book SynopsisA4, ringbound and colour printed for convenience.The Finance Act edition of this popular reference work is updated to take account of all the tax changes between the Budget and the Finance Act. Updated commentary from esteemed experts incorporates all the changes arising from the Budget and any further developments post-Finance Act. HMRC exchange rates are included in the new edition as well as updated RPI and indexation allowance values.
£95.39
LexisNexis UK Tolleys Capital Allowances 202324
Book Synopsis
£188.10
LexisNexis UK Tolleys Tax Data 202324 Finance Act edition
Book SynopsisA4, ringbound and colour printed for convenience.The Finance Act edition of this popular reference work is updated to take account of all the tax changes between the Budget and the Finance Act. Updated commentary from esteemed experts incorporates all the changes arising from the Budget and any further developments post-Finance Act. HMRC exchange rates are included in the new edition as well as updated RPI and indexation allowance values.
£107.10
LexisNexis UK Tolleys Taxwise I 202324
Book Synopsis
£189.05
LexisNexis UK Tolleys Taxwise II 202324
Book Synopsis
£189.05
LexisNexis UK Tolleys Tax Guide 202425
Book Synopsis
£212.62
LexisNexis Tolleys Taxwise I 202425
Book SynopsisThe first part of this two-volume set is a highly practical text on how to best approach real-life computations. Coverage includes IT, NIC, Corporation Tax, CGT, Stamp Taxes and VAT. Useful guidance tools
£222.45
LexisNexis Tolleys Taxwise II 202425
Book SynopsisTaxwise II will continue to assist tax students with their revision for exams and practitioners who rely on the worked examples and explanations in advising their clients. In particular the book covers IHT, taxation of trusts and taxation of estates.
£222.45
Springer Us Project Financing and the International Financial Markets
Book SynopsisThe book provides an in-depth description of cross-border project financing as a technique for financing capital-intensive projects, as well as an overview of certain financing and derivative instruments currently available in the global financial markets.Table of ContentsAcronyms. About the Authors. Introduction. 1. Overview of Financial Innovations in the International Financial Markets. 2. Syndicated Eurocredit Loans. 3. Marketable Debt Securities in the International Financial Markets. 4. Depositary Receipts. 5. Interest Rate, Currency and Commodity Derivatives. 6. Off-balance Sheet Activities of Commercial Banks. 7. What is Project Financing? 8. Description of a Project Finance Transaction. 9. Advantages and Characteristics of Project Financing. 10. Appraisal Techniques in Project Financing. 11. Risk Identification and Risk Assessment in Project Financing. 12. Risk Management Techniques in Project Financing. 13. Limited-recourse Structures. Glossary of Terms. Bibliography. Index.
£123.49
Cornell University Press Tax Havens
Book SynopsisFrom the Cayman Islands and the Isle of Man to the Principality of Liechtenstein and the state of Delaware, tax havens offer lower tax rates, less stringent regulations and enforcement, and promises of strict secrecy to individuals and corporations alike. In recent years government regulators, hoping to remedy economic crisis by diverting capital from hidden channels back into taxable view, have undertaken sustained and serious efforts to force tax havens into compliance.In Tax Havens, Ronen Palan, Richard Murphy, and Christian Chavagneux provide an up-to-date evaluation of the role and function of tax havens in the global financial systemtheir history, inner workings, impact, extent, and enforcement. They make clear that while, individually, tax havens may appear insignificant, together they have a major impact on the global economy. Holding up to $13 trillion of personal wealththe equivalent of the annual U.S. Gross National Productand serving as the legal home of two milliTrade ReviewIf you are looking to understand how tax havens and offshore financial centers work, how they are governed (or not!), and what kind of economic and political impacts they have, then this book is for you! This recent text by well-recognized experts in the field is a most welcome addition to the literatures.... It fills an important void, since there was not until now a general but nevertheless detailed reference text on tax havens... it should be mandatory for courses in IPE, international finance, and international business. -- Patrick Leblond * Political Science Quarterly *Table of ContentsIntroductionPart I: Tax Havens and Their Uses 1. What is a Tax Haven? 2. Tax Havens: Vital Statistics 3. The Instruments of Tax HavensPart II: The Evolution of Tax Havens 4. Origins of the Tax Havens 5. The British Empire Strikes BackPart III: Tax Havens in World Politics 6. Tax Havens and the Developed World 7. Issues in DevelopmentPart IV: The Battle for Hearts And Minds 8. Signs of Discontent 9. Institutional Attacks on Tax Havens 10. Tax Havens in the Twenty-First CenturyConclusionGlossary References Index
£97.20
Cornell University Press Tax Havens How Globalization Really Works
Book SynopsisThis book provide an up-to-date evaluation of the role and function of tax havens in the global financial system—their history, inner workings, impact, extent, and enforcement. They make clear that tax havens have a major impact on the global economy.Trade ReviewIf you are looking to understand how tax havens and offshore financial centers work, how they are governed (or not!), and what kind of economic and political impacts they have, then this book is for you! This recent text by well-recognized experts in the field is a most welcome addition to the literatures.... It fills an important void, since there was not until now a general but nevertheless detailed reference text on tax havens... it should be mandatory for courses in IPE, international finance, and international business. -- Patrick Leblond * Political Science Quarterly *Table of ContentsIntroductionPart I: Tax Havens and Their Uses 1. What is a Tax Haven? 2. Tax Havens: Vital Statistics 3. The Instruments of Tax HavensPart II: The Evolution of Tax Havens 4. Origins of the Tax Havens 5. The British Empire Strikes BackPart III: Tax Havens in World Politics 6. Tax Havens and the Developed World 7. Issues in DevelopmentPart IV: The Battle for Hearts And Minds 8. Signs of Discontent 9. Institutional Attacks on Tax Havens 10. Tax Havens in the Twenty-First CenturyConclusionGlossary References Index
£23.39
Louisiana State University Press Exploring LongTerm Solutions for Louisianas Tax
Book SynopsisWith a focus on practicality and accessibility, contributors explore the complexities of Louisiana's economic reality and explain the state's current tax structure. In so doing, they suggest reforms that challenge the state's use of sales tax, application of the individual income tax, approach to corporate taxation, and allocation of other taxes.
£37.00
Edward Elgar Publishing Ltd Environmental Taxation in China and AsiaPacific
Book SynopsisEnvironmental Taxation in China and Asia-Pacific contains an integrated set of detailed chapters providing insights and analysis on how fiscal policy can be used to achieve environmental sustainability.Trade Review'Environmental Taxation in China and Asia Pacific contains a rich collection of papers addressing issues of vital importance to policy formulation in a spectrum of environmental areas. While not everyone would agree to all that is said in each of the papers, the book will certainly trigger fruitful debates. It is also a great source of information on environmental policy developments in major economies that will need to play an increasing role in addressing major issues such as climate change mitigation.'- Nils Axel Braathen, Principal Administrator OECD, Environment Directorate 'Another outstanding volume on environmental taxation, this time with focus on China and the Asia-Pacific. Legal, economic and policy contributions offer great insight in the present situation and future developments in this fascinating part of the world.' --- Kurt Deketelaere, K.U. Leuven, Belgium, University of Dundee, UK and University of QatarTable of ContentsContents: Foreword Rae Kwon Chung Preface PART I: ENVIRONMENTAL TAXATION STRATEGIES IN CHINA 1. Greening the Dragon: Energy Tax Policy in China Walter Wang 2. Policy Design of Environmental Tax in China Jinnan Wang, Chazhong Ge, Shuting Gao and Yajuan Ren 3. Lagging Behind or Catching Up? A Comparison of Chinese and European Environmentally Related Taxes Kris Bachus and Jing Cao 4. Assessment of Fiscal Intervention Measures in China: Perspectives from Environmental Macroeconomics Seck L. Tan and Dodo J. Thampapillai 5. Study on the Design of Wastewater Environmental Tax in China: From Wastewater Pollutant Discharge Fee to Environmental Tax Chazhong Ge, Shuting Gao, Yajuan Ren, Guili Sun and Feng Long PART II: ENVIRONMENTAL TAXATION STRATEGIES IN ASIA 6. Selling Climate Change Mitigation Measures: The Co-benefits of Environmental Fiscal Reform Jacqueline Cottrell 7. Carbon Tax Policy Progress in North-east Asia Xianbing Liu, Kazunori Ogisu, Sunhee Suk and Tomohiro Shishime 8. Approaching Environmental Fee to Plastic Bag Waste Management in Ho Chi Minh City Supermarkets Le Nguyen Thuy Trang and Nguyen Thi Hai Yen PART III: ENVIRONMENTAL TAXES TO REDUCE VEHICLE EMISSIONS IN ASIA-PACIFIC 9. Mandating Emission Targets Can Significantly Reduce Road Transport Emissions in Australia Anna Mortimore 10. Enhancing Green Tax Measures Concerning Energy Use in Hong Kong Yuzhu Lu 11. Prospects of South African Vehicle Emissions Tax Reducing CO2 Emissions Rudie Nel and Gerhard Nienaber 12. Australian Tax Reform for Sustainable Transportation Prafula Pearce PART IV: ENVIRONMENTAL TAXATION IN AUSTRALIA 13. The Political Economy of Australia’s Proposed Resource Rent Taxation Regime Hope Ashiabor and Moira Saccasan 14. Australia’s Proposals to Tax Coal Super Profits: A Cautionary Tale for the Environment Bill Butcher Index
£100.00
Cambridge University Press Untaxed
Book SynopsisOne of the most common complaints about the tax system in the United States is that rich taxpayers are able to lower their tax liabilities through abusive tax practices, often outmaneuvering the Internal Revenue Service (IRS). Untaxed offers a fresh perspective on the long-standing dilemma of tax avoidance and evasion by the rich by proposing a new legal response: means-based adjustments to the tax compliance rules. These compliance rules govern interactions between taxpayers and the IRS, from filing tax returns to responding to audit letters to paying tax penalties. Untaxed shows how tax compliance rules can be adjusted based on taxpayers'' means to level the playing field between the rich and everyone else. Timely and innovative, this book is a must-read for legal scholars, policymakers, tax students, and anyone interested in tax policy and administration.
£21.84
Edward Elgar Taxing Artificial Intelligence
Book SynopsisTaxing Artificial Intelligence will be essential reading for scholars, policy makers and students across law and economics. It will also be invaluable for law and tax professionals seeking to understand the latest developments in AI, automation, and the future of work.
£90.25
Edward Elgar Publishing The âPillar Twoâ Global Minimum Tax
Book Synopsis
£156.75
Edward Elgar Pillar Two of the Inclusive Framework on BEPS
Book Synopsis
£175.75
