Taxation and duties law Books
de Gruyter Bestimmungsfaktoren Guter Verwaltung
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£110.46
Mohr Siebeck GmbH & Co. K Shift of Fiduciary Duties
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£64.44
Mohr Siebeck GmbH & Co. K Steuerbarkeit von Stipendien und Preisen
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£67.50
Mohr Siebeck GmbH & Co. K Kommanditgesellschaftsrecht im
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£74.80
Mohr Siebeck GmbH & Co. K Verbraucherschutz und Grundrechte in digitalen
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£65.70
Mohr Siebeck GmbH & Co. K Unternehmenssanierung in der Insolvenz
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£102.00
Mohr Siebeck GmbH & Co. K Neue und wiederentdeckte Rechtsformen im
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£999.99
Mohr Siebeck GmbH & Co. K Erweiterte Kollektive Lizenzen und
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£102.00
£23.76
Duncker & Humblot Die Bemessungsgrundlage Des 7 Abs. 1 Satz 5 Estg:
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£82.43
Duncker & Humblot GmbH Veräußerungsgewinnbesteuerung im privaten Bereich
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£63.92
Steiner Franz Verlag Utopie einer neuen normativen Ordnung
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£999.99
Nomos Verlagsgesellschaft Klausurtraining Steuerrecht
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£23.65
Duncker & Humblot Steuerstrafrecht - Leicht Gemacht: Das Recht Der
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£16.05
Duncker & Humblot Steuerberaterprufung - Leicht Gemacht:
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£12.26
Ewald von Kleist Verlag Die Steuer der Immobilien leicht gemacht
£16.90
Verlag Unser Wissen Anfechtung des Nexus für die Besteuerung von digitalen Dienstleistungen
£51.68
Editions Notre Savoir Fiscalité ciblée
£999.99
Edizioni Sapienza Moyens doptimiser la fiscalité des entrepreneurs individuels
£999.99
Edições Nosso Conhecimento Uma análise crítica do imposto sobre o valor acrescentado e o seu impacto económico
£29.75
Verlag Unser Wissen Verteilung der Beweislast im Bereich der Mehrwertsteuer in der EU
£18.05
Verlag Unser Wissen Ätiologie der Steuererhebung
£43.20
Editions Notre Savoir Étiologie de limposition fiscale
£43.20
University of Illinois Press Between the Temple and the Tax Collector
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£79.20
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
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.
£55.05
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
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
£20.79
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
£999.99
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.
£95.00
Edward Elgar Publishing The âPillar Twoâ Global Minimum Tax
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£165.00
Edward Elgar Pillar Two of the Inclusive Framework on BEPS
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£185.00
Edward Elgar Publishing Ltd Withholding Taxation in the EU
Book SynopsisTrade Review‘With his latest publication, Florian does not disappoint. In addition to a comprehensive summary of the evolution of withholding taxes in the EU, Florian provides a clear and concise summary of the issues taxpayers may face today and what tomorrow might hold. He provides very valuable and practical insights to assist with understanding and navigating the current landscape of withholding taxes.’ -- Linda Pfatteicher, Dentons, US‘A remarkable and timely book by an author who knows international tax law inside-out. This book is further proof that Prof. dr. Florian Haase not only knows the history and theory of international tax law, but also understands its practical, cross-border impact for tax authorities and taxpayers alike. A must-read for everyone working in the field of international tax.’ -- Paulus Merks, International Tax Partner, HVK Stevens, the NetherlandsTable of ContentsContents: Preface Table of cases Table of legislation 1 A Brief History of withholding taxes 2 Justification of withholding taxes and general issues 3 Technical and procedural aspects 4 Withholding taxes and tax treaty law 5 Withholding taxes and EU law 6 Future perspectives for withholding taxes 7 Selected EU Member States reviews
£150.00
Edward Elgar Exchange of Information in the EU
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£130.00
Edward Elgar Publishing Ltd Taxation and the Green Growth Challenge
Book SynopsisTaxation and the Green Growth Challenge addresses the pressing issue of how economic growth can be compatible with the fight against climate change, while protecting the environment as much as possible. The book shows how decision-makers must account for the legal value of the environment as being of benefit to future generations.Trade Review‘Prof. Alberto Comelli and his team have produced an outstanding volume – covering taxation for the global challenge of green growth. Chapters written by a distinguished group of international scholars range from carbon pricing and carbon border adjustments, to green hydrogen, energy taxation reform, and controlling waste. Focusing on green growth, the chapters provide a thorough analysis of the challenges, existing and emerging solutions, and detailed recommendations for future work.’ -- Roberta Mann, University of Oregon School of Law, US‘The Critical Issues in Environmental Taxation is a yearly state of the art publication that reflects on the key issues currently occupying the minds of academics, government officials and policy makers in the field of environmental taxation. I would highly recommend it to any tax professional suffering from fear of missing out in relation to this rapidly developing but ever-so-relevant subject.’ -- Tatiana Falcao, Coordinator, Coalition of Finance Ministers for Climate Action (CFMCA), World Bank‘This publication includes a range of interesting analyses giving valuable insights to the green growth topic. There are different ways to make the green train gain speed and the articles can give policy-makers well-reasoned input on suitable tools to apply in their national tool-boxes.’ -- Susanne Åkerfeldt, Senior Adviser, Swedish Ministry of Finance and Co-coordinator of the UN Subcommittee on Environmental Tax IssuesTable of ContentsContents: Foreword: Taxation and green growth – the role of carbon pricing xiii Alberto Majocchi PART I GREEN GROWTH CHALLENGE GENERAL ISSUES 1 Taxation for green growth: a mission-oriented approach 2 Rafaela Cristina Oliari and Carlos Araújo Leonetti 2 Multilevel inconsistencies in environmental taxation: some evidence from the Italian case 15 Andrea Zatti 3 The role of taxation in the ecological transition: the social and solidarity economy (SSE) perspective 35 Giulia Boletto PART II GREEN GROWTH, CARBON PRICING AND CBAM 4 Carbon Border Adjustment Mechanism: potential and critical aspects 54 Olimpia Fontana 5 The Achilles heel of border carbon adjustments: unintended effects on developing countries 69 María Amparo Grau Ruiz PART III GREEN GROWTH, TAX INCENTIVES AND SUBSIDIES 6 Green hydrogen mitigates the EU’s energy dependence and leads to climate neutrality in 2050 85 María de los Angeles Diez Moreno 7 Climate-counterproductive subsidies in Austria – an economic and legal assessment of the status quo and reform options 100 Daniela Kletzan-Slamanig, Angela Köppl, Franz Sinabell, Reinhard Schanda, Martino Heher, Alexander Rimböck, Stella Müller, Thomas Voit and Sabine Kirchmayr PART IV GREEN GROWTH AND ENERGY TAXATION 8 Time for a windfall profit tax? Electricity market design in times of crises 114 Claudia Kettner, Michael Böheim and Margit Schratzenstaller 9 Impact of an energy taxation reform on Italian corporations: simulation results using the Istat-Matis.b model 131 Cristina Brandimarte and Antonella Caiumi 10 Negative externalities in the transport sector: European efforts to align transport prices with external costs through market-based instruments 145 Marina Bisogno PART V GREEN GROWTH, CIRCULAR ECONOMY AND TAX REFORMS 11 The new Spanish tax on waste within the framework of the European Union goals on the circular economy 160 Rodolfo Salassa Boix 12 Green tax reform in China: from pollution discharge fee system to environmental protection tax 171 Yanmin He and Jingfei Che PART VI GREEN GROWTH, TAXATION AND CASE STUDIES 13 The role of EU taxation for a more sustainable fashion industry 184 Cristina Trenta 14 The definition of waste for the purposes of its possible taxation: the Italian experience between European profiles and possible comparisons 199 Alessia Marano 15 Environmental taxation on oil and gas extraction in Senegal in the context of fiscal stabilization in oil and gas contracts 214 Jacqueline Cottrell and Marie Wettingfeldt Index 231
£106.58
Edward Elgar Publishing NonFiscal Tax Policies and State Sovereignty
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£90.00
Edward Elgar Double Taxation in Europe
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£200.00
Edward Elgar Taxation Citizenship and Democracy in the 21st
Book SynopsisProposing innovative ideas on the links between taxation, citizenship and democracy, this multidisciplinary book contributes to ongoing research and scholarship by emphasizing the importance of taxes to the functioning of democracy.
£105.00
Edward Elgar Publishing Advanced Introduction to International Tax Law
Book Synopsis
£89.00
John Wiley & Sons Inc Joint Ventures Involving TaxExempt Organizations
Book SynopsisEffective strategies for non-profit entities in a profit-based world Joint Ventures Involving Tax-Exempt Organizationsexamines the procedures, rules, and regulations surrounding joint ventures and partnerships, emphasizing tax-exempt status preservation. Revised and updated to align with current 2017 Tax Act, this supplement offers expert interpretation and practical guidance to professionals seeking a complete reference, including an analysis of impact of the siloing of the UBIT rules, the new Opportunity Zone Funds which will incentivize investors in designated census tracts, inter alia. Sample documents enable quick reference and demonstrate real-world application of new laws and guidelines. The discussion delves into planning strategies that can be applied to joint ventures and partnerships while maintaining tax-exempt status, and which joint ventures are best suited for a particular organization. Widely accepted business strategies for profit-Table of ContentsPreface xi Acknowledgments xv Chapter 1: Introduction: Joint Ventures Involving Exempt Organizations 1 1.4 University Joint Ventures 1 1.5 Low-Income Housing and New Markets Tax Credit Joint Ventures 1 1.6 Conservation Joint Ventures 2 1.8 Rev. Rul. 98-15 and Joint Venture Structure (New) 2 1.10 Ancillary Joint Ventures: Rev. Rul. 2004-51 2 1.14 The Exempt Organization as a Lender or Ground Lessor 2 1.15 Partnership Taxation 3 1.17 Use of a Subsidiary as a Participant in a Joint Venture 3 1.22 Limitation on Private Foundation’s Activities That Limit Excess Business Holdings 4 1.24 Other Developments 4 Chapter 2: Taxation of Charitable Organizations 5 2.1 Introduction (Revised) 5 2.2 Categories of Exempt Organizations 10 2.3 § 501(c)(3) Organizations: Statutory Requirements (Revised) 12 2.6 Application for Exemption (Revised) 13 2.7 Governance (Revised) 20 2.8 Form 990: Reporting and Disclosure Requirements 21 2.10 The IRS Audit 22 2.11 Charitable Contributions 26 Chapter 3: Taxation of Partnerships and Joint Ventures 33 3.1 Scope of Chapter (New) 33 3.3 Classification as a Partnership 36 3.4 Alternatives to Partnerships 36 3.7 Formation of Partnership (New) 36 3.8 Tax Basis in Partnership Interest (Revised) 37 3.9 Partnership Operations 37 3.11 Sale or Other Disposition of Assets or Interests (Revised) 38 3.12 Other Tax Issues (Revised) 39 Chapter 4: Overview: Joint Ventures Involving Exempt Organizations 43 4.1 Introduction (New) 43 4.2 Exempt Organization as General Partner: A Historical Perspective (Revised) 44 4.6 Revenue Ruling 2004-51 and Ancillary Joint Ventures 46 4.9 Conversions from Exempt to For-Profit and from For-Profit to Exempt Entities 46 4.10 Analysis of a Virtual Joint Venture 47 Chapter 5: Private Benefit, Private Inurement, and Excess Benefit Transactions 49 5.1 What Are Private Inurement and Private Benefit? 49 5.2 Transactions in Which Private Benefit or Inurement May Occur 50 5.3 Profit-Making Activities as Indicia of Nonexempt Purpose 51 5.4 Intermediate Sanctions (Revised) 51 5.7 State Activity with Respect to Insider Transactions 53 Chapter 6: Engaging in a Joint Venture: The Choices 55 6.1 Introduction (New) 55 6.2 LLCs 56 6.3 Use of a For-Profit Subsidiary as Participant in a Joint Venture (Revised) 56 6.5 Private Foundations and Program-Related Investments (Revised) 60 6.6 Nonprofits and Bonds 64 6.7 Exploring Alternative Structures 66 6.8 Other Approaches (Revised) 67 Chapter 7: Exempt Organizations as Accommodating Parties in Tax Shelter Transactions 71 7.2 Prevention of Abusive Tax Shelters 71 7.3 Excise Taxes and Penalties 72 Chapter 8: The Unrelated Business Income Tax 73 8.1 Introduction 73 8.3 General Rule (Revised) 74 8.4 Statutory Exceptions to UBIT (New) 75 8.5 Modifications to UBIT (New) 75 8.7 Calculation of UBIT (New) 75 Chapter 9: Debt-Financed Income 81 9.1 Introduction 81 9.2 Debt-Financed Property (Revised) 81 9.6 The Final Regulations 82 Chapter 10: Limitation on Excess Business Holdings 85 10.1 Introduction 85 10.2 Excess Business Holdings: General Rules (Revised) 85 10.3 Tax Imposed 86 10.4 Exclusions (Revised) 86 Chapter 12: Healthcare Entities in Joint Ventures 89 12.1 Overview (New) 89 12.2 Classifications of Joint Ventures 90 12.3 Tax Analysis (Revised) 90 12.4 Other Healthcare Industry Issues 93 12.5 Preserving the 50/50 Joint Venture (Revised) 93 12.9 Government Scrutiny 94 12.11 The Patient Protection and Affordable Care Act of 2010: 501(r) and Other Statutory Changes Impacting Nonprofit Hospitals 94 12.12 The Patient Protection and Affordable Care Act of 2010: ACOs and Co-Ops: New Joint Venture Healthcare Entities 97 Chapter 13: Low-Income Housing, New Markets, Rehabilitation, and Other Tax Credit Programs 99 13.3 Low-Income Housing Tax Credit (Revised) 99 13.4 Historic Investment Tax Credit 100 13.6 New Markets Tax Credits (Revised) 104 13.10 The Energy Tax Credits 120 13.11 The Opportunity Zone Funds: New Section 1400Z-1 and Section 1400Z-2 (New) 121 Chapter 14: Joint Ventures with Universities 131 14.1 Introduction (New) 131 14.5 Faculty Participation in Research Joint Ventures 136 14.6 Nonresearch Joint Venture Arrangements 136 14.7 Modes of Participation by Universities in Joint Ventures (Revised) 137 Chapter 15: Business Leagues Engaged in Joint Ventures 141 15.1 Overview (Revised) 141 15.2 The Five-Prong Test 142 15.3 Unrelated Business Income Tax 142 Chapter 16: Conservation Organizations in Joint Ventures 143 16.1 Overview 143 16.2 Conservation and Environmental Protection as a Charitable or Educational Purpose: Public and Private Benefit (Revised) 143 16.3 Conservation Gifts and 170(h) Contributions (Revised) 144 16.7 Emerging Issues (Revised) 156 Chapter 17: International Joint Ventures 159 17.5 General Grantmaking Rules 159 17.11 Application of Foreign Tax Treaties (Revised) 160 Chapter 19: Debt Restructuring and Asset Protection Issues 163 19.1 Introduction (New) 163 19.2 Overview of Bankruptcy (Revised) 163 19.3 The Estate and the Automatic Stay (Revised) 164 19.4 Case Administration (Revised) 165 19.5 Chapter 11 Plan (Revised) 165 19.6 Discharge (New) 166 Index 167
£103.50
John Wiley & Sons Inc The Tax Law of Private Foundations 2020
Book SynopsisTable of ContentsPreface ix Book Citations xi 1 Introduction to Private Foundations 1 § 1.1 Private Foundations: Unique Organizations 1 § 1.2 Definition of Private Foundation 1 § 1.7 Operating for Charitable Purposes 1 § 1.9 Private Foundation Sanctions 2 § 1.10 Statistical Profile 9 2 Starting, Funding, and Governing a Private Foundation 11 § 2.1 Choice of Organizational Form 11 § 2.5 Acquiring Recognition of Tax-Exempt Status 11 § 2.6 Special Requirements for Charitable Organizations 12 § 2.7 When to Report Back to the IRS 12 3 Types of Private Foundations 15 § 3.1 Private Operating Foundations 15 § 3.3 Conduit Foundations 16 § 3.9 Foreign Private Foundations 16 4 Disqualified Persons 17 § 4.1 Substantial Contributors 17 § 4.2 Foundation Managers 17 § 4.3 Certain 20 Percent Owners 17 § 4.4 Family Members 18 5 Self-Dealing 19 § 5.1 Private Inurement Doctrine 19 § 5.2 Private Benefit Doctrine 20 § 5.3 Definition of Self-Dealing 22 § 5.3A Excess Compensation Tax 23 § 5.4 Sale, Exchange, Lease, or Furnishing of Property 28 § 5.5 Loans and Other Extensions of Credit 29 § 5.6 Payment of Compensation 30 § 5.8 Uses of Income or Assets by Disqualified Persons 30 § 5.11 Indirect Self-Dealing 32 § 5.12 Property Held by Fiduciaries 40 § 5.14 Additional Exceptions 48 § 5.15 Issues Once Self-Dealing Occurs 48 6 Mandatory Distributions 55 § 6.1 Distribution Requirements—in General 55 § 6.2 Assets Used to Calculate Minimum Investment Return 55 § 6.5 Qualifying Distributions 56 7 Excess Business Holdings 57 § 7.1 General Rules 57 § 7.2 Permitted and Excess Holdings 59 § 7.3 Functionally Related Businesses 60 8 Jeopardizing Investments 61 § 8.2 Prudent Investments 61 § 8.3 Program-Related Investments 61 9 Taxable Expenditures 63 § 9.1 Legislative Activities 63 § 9.2 Political Campaign Activities 64 § 9.3 Grants to Individuals 64 § 9.5A Funding of Employee Hardship Programs 67 § 9.6 Grants to Foreign Organizations 73 § 9.9 Spending for Noncharitable Purposes 73 § 9.10A Distributions to Group Exemption Organizations 74 § 9.11 Excise Tax for Taxable Expenditures 76 10 Tax on Investment Income 77 § 10.1 Rate of Tax 77 § 10.3 Formula for Taxable Income 77 § 10.5 Foreign Foundations 78 11 Unrelated Business Activity 79 § 11.2 Exceptions 79 § 11.3 Rules Specifically Applicable to Private Foundations 80 § 11.4 Unrelated Debt-Financed Income Rules 80 § 11.5 Calculating and Reporting the Tax 81 12 Tax Compliance and Administrative Issues 89 13 Termination of Foundation Status 91 § 13.1 Voluntary Termination 91 § 13.3 Transfer of Assets to a Public Charity 91 § 13.4 Operation as a Public Charity 91 § 13.6 Termination Tax 91 14 Charitable Giving Rules 93 § 14.1 Concept of Gift 93 § 14.2 Basic Rules 94 § 14.4 Deductibility of Gifts to Foundations 94 § 14.5 Qualified Appreciated Stock Rule 94 § 14.9 Administrative Considerations 95 15 Private Foundations and Public Charities 101 § 15.2 Evolution of Law of Private Foundations 101 § 15.3 Organizations with Inherently Public Activity 101 § 15.4 Publicly Supported Organizations—Donative Entities 103 § 15.5 Service Provider Organizations 104 § 15.7 Supporting Organizations 106 § 15.8 Change of Public Charity Category 106 § 15.9 Noncharitable Supported Organizations 108 16 Donor-Advised Funds 109 § 16.1 Basic Definitions 109 § 16.3 Types of Donor Funds 109 § 16.9 Statutory Criteria 109 § 16.12 Tax Regulations 110 § 16.13 DAF Statistical Portrait 110 § 16.14 Criticisms and Commentary 112 17 Corporate Foundations 121 § 17.3A Private Benefit Doctrine 121 § 17.5 Self-Dealing Rules 122 § 17.6 Other Private Foundations Rules 122 Table of Cases 123 Table of IRS Revenue Rulings and Revenue Procedures 129 Table of IRS Private Determinations Cited in Text 133 Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda 141 About the Author 157 About the Online Resources 159 Cumulative Index 161
£103.50
John Wiley & Sons Inc Tax Planning and Compliance for TaxExempt
Book SynopsisAn essential, timesaving guide for accountants, lawyers, nonprofit executives and directors, consultants, and volunteers Completely updated for 2022 This book is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. A clear and fully cited description of the requirements for the various categories of tax-exempt entities from public charities, private foundations, civic associations, business leagues, and social clubs to title-holding companies and governmental entities can be found. Practical guidance on potential for income tax on revenue-producing enterprises along with explanations of many exceptions to taxability is provided. Issues raised by Internet activity, advertising, publishing, providing services, and much more are explained. This useful annual supplement for 2022 will cover any and all changes and updates to the law within the previous 12 month period and will keep accountants, attorneys, and others up-to-datTable of ContentsPreface Part I QUALIFICATIONS OF TAX-EXEMPT ORGANIZATIONS Chapter 1 Distinguishing Characteristics of Tax-Exempt Organizations § 1.4 Role of the Internal Revenue Service § 1.8 Developments Responding to COVID-19 Chapter 2 Qualifying Under IRC § 501(c)(3) § 2.2 Operational Test Chapter 3 Religious Organizations § 3.2 Churches Chapter 4 Charitable Organizations § 4.1 Relief of the Poor § 4.3 Lessening the Burdens of Government § 4.5 Advancement of Education and Science § 4.6 Promotion of Health Chapter 5 Educational, Scientific, and Literary Purposes and Prevention of Cruelty to Children and Animals § 5.1 Educational Purposes Chapter 6 Civic Leagues and Local Associations of Employees: § 501(c)(4) § 6.2 Qualifying and Nonqualifying Civic Organizations Chapter 9 Social Clubs: § 501(c)(7) § 9.1 Organizational Requirements and Characteristics § 9.4 Revenue Tests Chapter 10 Instrumentalities of Government and Title-Holding Corporations § 10.6 Requirements for IRC §501(c)(8) and (c)(10) Chapter 11 Public Charities § 11.2 “Inherently Public Activity” and Broad Public Support: § 509(a)(1) § 11.5 Difference Between § 509(a)(1) and § 509(a)(2) § 11.9 Supporting Organization: §509(a)(3) Part II STANDARDS FOR PRIVATE FOUNDATIONS Chapter 12 Private Foundations—General Concepts § 12.4 Termination of Private Foundation Status Chapter 13 Excise Tax Based on Investment Income: IRC §4940 § 13.2 Capital Gains Chapter 14 Self-Dealing: IRC § 4941 § 14.2 Sale, Exchange, or Lease of Property § 14.5 Transactions That Benefit Disqualified Persons Chapter 15 Minimum Distribution Requirements: IRC § 4942 § 15.1 Assets Used to Calculate Minimum Investment Return § 15.2 Measuring Fair Market Value § 15.4 Qualifying Distributions Chapter 16 Excess Business Holdings and Jeopardizing Investments: IRC §§ 4943 and 4944 § 16.1 Excess Business Holdings § 16.2 Jeopardizing Investments Chapter 17 Taxable Expenditures: IRC § 4945 § 17.3 Grants to Individuals § 17.4 Grants to Public Charities Part III OBTAINING AND MAINTAINING TAX-EXEMPT STATUS Chapter 18 IRS Filings, Procedures, and Policies § 18.1 IRS Determination Process § 18.2 Annual Filing of Form 990 § 18.3 Reporting Organizational Changes to the IRS § 18.4 Weathering an IRS Examination Chapter 19 Maintaining Exempt Status § 19.1 Checklists Chapter 20 Private Inurement and Intermediate Sanctions § 20.2 Salaries and Other Compensation § 20.10 Intermediate Sanctions § 20.11 New § 4960 Excise Tax on Excess Compensation Chapter 21 Unrelated Business Income § 21.4 Definition of Trade or Business § 21.8 Unrelated Activities § 21.10 Income Modifications § 21.11 Calculating and Minimizing Taxable Income Chapter 23 Electioneering and Lobbying § 23.3 Tax on Political Expenditures Chapter 24 Deductibility and Disclosures § 24.1 Overview of Deductibility § 24.2 The Substantiation and Quid Pro Quo Rules § 24.3 Valuing Donor Benefits Chapter 25 Employment Taxes § 25.1 Distinctions Between Employees and Independent Contractors § 25.3 Reporting Requirements Chapter 27 Cryptocurrency § 27.1 What Is Cryptocurrency? § 27.2 What Are the Various Kinds of Cryptocurrency? § 27.3 Should Nonprofits Be Involved in Cryptocurrency? § 27.4 Cryptocurrencies and the Internal Revenue Service Index
£103.50
Temple University Press,U.S. Mr. Taxpayer versus Mr. Tax Spender
Book SynopsisDuring the Great Depression,the proliferation of local taxpayers' associations was dramatic and unprecedented. The justly concerned members of these organizations examined the operations of state, city, and county governments, then pressed local officials for operational and fiscal reforms. These associationsaimed to reduce the cost of state and local governments to make operationsmore efficient and less expensive. Mr. Taxpayer versus Mr. Tax Spenderpresents a comprehensive overview of thesegrassrootstaxpayers' leagues beginning in the 1860s and shows how they evolved during their heyday in the 1930s. Linda Upham-Bornstein chronicles the ways thesetaxpayers associations organized as well as the tools they usedconstructive economy, political efforts, tax strikes, and tax revolt through litigationtoachieve their objectives. Taxpayer activity was a direct consequence ofand a response tothe economic crisis of the Great Depression and the expansion of the size and scope of government.MrTrade Review“Nobody else has comprehensively detailed the activities of tax protesters during the Great Depression, and Upham-Bornstein does this very effectively. This book will prove beyond a shadow of a doubt that taxpayer politics are a long-standing American tradition. ‘Mr. Taxpayer versus Mr. Tax Spender’ provides useful analyses of how these movements relate to trends in law and politics, as it provides a wealth of empirical details and richness for this relatively understudied topic.”—Lawrence Glickman, Professor of American Studies at Cornell University, and author of Free Enterprise: An American History“In the depth of the Great Depression, middle-class property owners spontaneously organized to ‘raise hell and lower taxes.’ This extensively researched, sensibly organized, and thoughtfully argued book presents nonpartisan political activism, judicial intervention into local government, and a pivotal moment in the fiscal history of the United States. It also reaches a surprising but utterly convincing conclusion: most tax revolters sought not a smaller government but a more efficient and progressive one.”—Daniel R. Ernst, Carmack Waterhouse Professor of Legal History at Georgetown University Law Center, and author of Tocqueville’s Nightmare: The Administrative State Emerges in America, 1900–1940
£77.40
Temple University Press,U.S. Mr. Taxpayer versus Mr. Tax Spender
Book SynopsisDuring the Great Depression,the proliferation of local taxpayers' associations was dramatic and unprecedented. The justly concerned members of these organizations examined the operations of state, city, and county governments, then pressed local officials for operational and fiscal reforms. These associationsaimed to reduce the cost of state and local governments to make operationsmore efficient and less expensive. Mr. Taxpayer versus Mr. Tax Spenderpresents a comprehensive overview of thesegrassrootstaxpayers' leagues beginning in the 1860s and shows how they evolved during their heyday in the 1930s. Linda Upham-Bornstein chronicles the ways thesetaxpayers associations organized as well as the tools they usedconstructive economy, political efforts, tax strikes, and tax revolt through litigationtoachieve their objectives. Taxpayer activity was a direct consequence ofand a response tothe economic crisis of the Great Depression and the expansion of the size and scope of government.MrTrade Review“Nobody else has comprehensively detailed the activities of tax protesters during the Great Depression, and Upham-Bornstein does this very effectively. This book will prove beyond a shadow of a doubt that taxpayer politics are a long-standing American tradition. ‘Mr. Taxpayer versus Mr. Tax Spender’ provides useful analyses of how these movements relate to trends in law and politics, as it provides a wealth of empirical details and richness for this relatively understudied topic.”—Lawrence Glickman, Professor of American Studies at Cornell University, and author of Free Enterprise: An American History“In the depth of the Great Depression, middle-class property owners spontaneously organized to ‘raise hell and lower taxes.’ This extensively researched, sensibly organized, and thoughtfully argued book presents nonpartisan political activism, judicial intervention into local government, and a pivotal moment in the fiscal history of the United States. It also reaches a surprising but utterly convincing conclusion: most tax revolters sought not a smaller government but a more efficient and progressive one.”—Daniel R. Ernst, Carmack Waterhouse Professor of Legal History at Georgetown University Law Center, and author of Tocqueville’s Nightmare: The Administrative State Emerges in America, 1900–1940
£23.39
New York University Press Tax and Time
Book SynopsisHow tax law perpetuates injustice but might instead be used as a powerful force for creating a more just and equitable society The relationship between tax law and society, Anthony C. Infanti asserts, is too often overlooked by those who work outside of the field of fiscal policy. Yet, the way a country collects and spends its revenue can be viewed as a quantifiable reflection of how a country sees itself, sending messages about both what it values now and what it aspires to be in the future. Tax and Time sheds light on two of the most misunderstood universal human experiences: time and taxes. Anthony C. Infanti asserts that time in tax law is the product of pure imagination and calls into question the world beyond time that we have created for ourselves. Written with clarity and powerful insight, Tax and Time demonstrates how the tax laws have been used to imaginatively manipulate time in ways that perpetuate economic and social injustice. With its social justice focus, the book briTrade Review"Tax and Time successfully makes the case that time has always influenced the structure and administration of tax laws both in the US and abroad. Infanti approaches these issues in a lucid and fascinating way." -- Daniel N. Shaviro, Wayne Perry Professor of Taxation, New York University School of Law"Anthony Infanti has long been a leading scholar of critical tax theory. With this new book, Infanti turns his analytical gaze to the myriad of ways in which our tax laws interact with the concept of time. Moving beyond the well-known, conventional ways that time affects taxation, Infanti creatively demonstrates how temporality is a central part of the modern legal imagination – and how we can use that imagination to challenge and perhaps even reconstruct how time and taxation shape social justice." -- Ajay K. Mehrotra, Executive Director, American Bar Foundation"Infanti calls for a systematic reexamination and reworking of the relationship between time and tax law." * Law & Social Inquiry *
£999.99
Lincoln Institute of Land Policy Legal Issues in Property Valuation and Taxation –
Book Synopsis
£27.00
Edward Elgar Publishing Ltd International Tax Law
Book SynopsisIn the last twenty years a critically important debate has dominated international tax scholarship: whether an international tax regime exists and if countries are constrained by it within their own tax legislation. This debate has had major implications on the current post-financial crisis efforts by governmental organizations, such as the G20 and OECD, in drafting multilateral international tax rules.This research review draws upon the most important papers published in the last two decades to comprehensively address the increasingly relevant issues of international tax law.Table of ContentsContents: Volume I Acknowledgements Introduction Reuven Avi-Yonah 1. Reuven S. Avi-Yonah (1996), ‘The Structure of International Taxation: A Proposal for Simplification’, Texas Law Review, 74 (6), 1301–59 2. Michael J. Graetz and Michael M. O’Hear (1997), ‘The “Original Intent” of U.S. International Taxation’, Duke Law Journal, 46 (5), March, 1021–109 3. Reuven S. Avi-Yonah (1997), ‘International Taxation of Electronic Commerce’, Tax Law Review, 52 (3), Spring, 507–55 4. Nancy H. Kaufman (1998), ‘Fairness and the Taxation of International Income’, Law and Policy in International Business, 29 (2), Winter, 145–203 5. H. David Rosenbloom (2000), ‘International Tax Arbitrage and the "International Tax System"’, Tax Law Review, 53 (2), Winter, 137–75 6. Reuven S. Avi-Yonah (2000), ‘Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State’, Harvard Law Review, 113 (7), May, 1573–676 7. Victor Thuronyi (2001), ‘International Tax Cooperation and a Multilateral Treaty’, Brooklyn Journal of International Law, 26 (4), 1641–81, Postscript 8. Michael J. Graetz (2001), ‘Taxing International Income: Inadequate Principles, Outdated Concepts, and Unsatisfactory Policies’, Tax Law Review, 54 (3), Spring, 261–336 9. Yariv Brauner (2003), ‘An International Tax Regime in Crystallization’, Tax Law Review, 56 (2), 259–328 10. Miranda Stewart (2003), ‘Global Trajectories of Tax Reform: The Discourse of Tax Reform in Developing and Transition Countries’, Harvard International Law Journal, 44 (1), Winter, 139–90 11. Mitchell A. Kane (2004), ‘Strategy and Cooperation in National Responses to International Tax Arbitrage’, Emory Law Journal, 53, 89–169 12. Chang Hee Lee (2004), ‘Impact of E-Commerce on Allocation of Tax Revenue Between Developed and Developing Countries’, Journal of Korean Law, 4 (1), February, 19, 21–50 Volume II An introduction to both volumes by the editor appears in Volume I 1. Reuven S. Avi-Yonah (2004), ‘International Tax as International Law’, Tax Law Review, 57 (4), Summer, 483–501 2. Allison Christians (2009), ‘Sovereignty, Taxation and Social Contract’, Minnesota Journal of International Law, 18 (1), Winter, 99–153 3. Steven A. Dean (2009), ‘More Cooperation, Less Uniformity: Tax Deharmonization and the Future of the International Tax Regime’, Tulane Law Review, 84 (1), November, 125–64 4. Ruth Mason (2009), ‘Tax Expenditures and Global Labor Mobility’, New York University Law Review, 84 (6), December, 1540–622 5. J. Clifton Fleming, Jr., Robert J. Peroni and Stephen E. Shay (2009), ‘Worse Than Exemption’, Emory Law Journal, 59 (1), October, 79–148 6. Wolfgang Schön (2009), ‘International Tax Coordination for a Second-Best World (Part I)’, World Tax Journal, 1 (1), September, 67–114 7. Allison Christians (2010), ‘Taxation in a Time of Crisis: Policy Leadership from the OECD to the G20’, Northwestern Journal of Law and Social Policy, 5 (1), Spring, 19–40 8. Neil Brooks and Thaddeus Hwong (2010), ‘Tax Levels, Structures, and Reforms: Convergence or Persistence’, Theoretical Inquiries in Law, 11 (2), July, 791–821 9. Daniel Shaviro (2011), ‘The Case Against Foreign Tax Credits’, Journal of Legal Analysis, 3 (1), Spring, 65–100 10. Edward D. Kleinbard (2011), ‘Stateless Income’, Florida Tax Review, 11 (9), 699–774 11. Daniel Shaviro (2011), ‘The Rising Tax-Electivity of U.S. Corporate Residence’, Tax Law Review, 64 (3), Spring, 377–430 12. David Hasen (2012), ‘Tax Neutrality and Tax Amenities’, Florida Tax Review, 12 (2), 57–125 13. Eduardo A. Baistrocchi (2013), ‘The International Tax Regime and the BRIC World: Elements for a Theory’, Oxford Journal of Legal Studies, 33 (4), Winter, 733–58 14. Arthur J. Cockfield (2013), ‘The Limits of the International Tax Regime as a Commitment Projector’, Virginia Tax Review, 33 (1), Summer, 59–113 15. Hugh J. Ault (2013), ‘Some Reflections on the OECD and the Sources of International Tax Principles’, Tax Notes International, 70 (12), June, 1195–201 Index
£655.00
Edward Elgar Publishing Ltd Green Taxation and Environmental Sustainability
Book Synopsis'Green taxation is an important subject. Recently in the UK, HM Treasury set out a definition of environmental taxes for the UK and has sought to increase the proportion of tax revenue raised by environmental taxation. This is part of the EU agreement to encourage ''green tax'' reforms and increase their effectiveness. Globally, there is renewed interest in the implementation of environmental taxation and measuring the greening of the tax system. Increasing concerns over the costs and impact of climate change and over reliance on carbon energy have underlined the need for suitable strategies. It is proposed that a percentage of GDP will be allocated to tax revenues from green taxation. This is a timely volume and provides well informed case studies and analytical discourse that covers in breadth the various forms of green taxation. These essays are from leading scholars in the field. Policy makers, lawyers, economists and political scientists will find the essays rewarding, informative and essential reading.'- John McEldowney, University of Warwick, UK Green Taxation and Environmental Sustainability explores the critical issue of how taxes can be applied across relevant environmental areas - including transport, nuclear power, and water and waste management - to achieve sustainability. Containing topical chapters written by environmental experts, the book covers a number of key issues, including: interaction of biofuels and EU state aid rules; territorial differences for transport fuel demand; electric vehicles, taxation and electricity transmission; public policy issues on the disposal of high-level radioactive waste in Japan; landfill and waste incineration taxes; and many other topics. This insightful study will appeal to policymakers in government, as well as to students and academics in environmental law, environmental economics and environmental sustainability.Contributors include: A. Anton Anton, K. Bachus, S. Bassi, N.A. Braathen, M. Burguillo, P. del Rio, J.M. Domingues, A. Fuenmayor, A.C. Gonzalez Martinez, M.A. Grau Ruiz, M. Jofra Sora, M. Jorge, R. Lafuente, S. Lee, J.E. Milne, R. Palanca-Tan, S.-J. Park, L.A. Pecorelli-Peres, I. Pisano, C. Priego, I. Puig Ventosa, D. Romero, E.E. Steinhilber, J. Truby, K. Ueta, J.R. Voegele, E. Watkins, R.H. WeberTrade Review‘Green taxation is an important subject. Recently in the UK, HM Treasury set out a definition of environmental taxes for the UK and has sought to increase the proportion of tax revenue raised by environmental taxation. This is part of the EU agreement to encourage “green tax” reforms and increase their effectiveness. Globally, there is renewed interest in the implementation of environmental taxation and measuring the greening of the tax system. Increasing concerns over the costs and impact of climate change and over reliance on carbon energy have underlined the need for suitable strategies. It is proposed that a percentage of GDP will be allocated to tax revenues from green taxation. This is a timely volume and provides well informed case studies and analytical discourse that covers in breadth the various forms of green taxation. These essays are from leading scholars in the field. Policy makers, lawyers, economists and political scientists will find the essays rewarding, informative and essential reading.’ -- John McEldowney, University of Warwick, UKTable of ContentsContents: Preface PART I: MEASURING GREEN TAXES 1. Improving the Methodology for Measuring the Greening of the Tax System Kris Bachus 2. New Information in the OECD Database on Instruments Used for Environmental Policy Nils Axel Braathen PART II: ACHIEVING SUSTAINABLE MOBILITY 3. Promotion of Biofuels and EU State Aid Rules: The Case of Spain Álvaro Antón Antón 4. Territorial Differences for Transport Fuel Demand in Spain: An Econometric Study Pablo del Río, Desiderio Romero, Marta Jorge and Mercedes Burguillo 5. Environmental Concern and Sustainability: When Citizens Assess Urban Mobility, Do They Consider the Environment? Ignacio Pisano, Regina Lafuente and Carlos Priego 6. Taxing Malls: Ways to Achieve Sustainable Urban Mobility and Transport María Amparo Grau Ruiz PART III: NEW APPROACHES TO SUSTAINABLE MOBILITY 7. Electric Vehicles: Plugging into the US Tax Code Janet E. Milne 8. Electric Vehicles, Taxes and Public Policies in Brazil José Marcos Domingues and Luiz Artur Pecorelli-Peres 9. Automobile Taxation in Spain: Recent Reforms and Future Proposals Amadeo Fuenmayor 10. Fiscal Tools for Inclusion of GCC States in the Global Environmental Programme: Focus Upon New Vehicle Imports Jon Truby PART IV: ENCOURAGING NEW RENEWABLE TECHNOLOGIES 11. Taxation and Electricity Transmission: Bringing Wind Energy onto the Grid Emily E. Steinhilber and Jonathan R. Voegele 12. Public–Private Partnerships as Incentive to Foster Sustainable Technologies Rolf H. Weber PART V: NUCLEAR POWER EXTERNALITIES 13. Public Policy Issues on the Disposal of High-level Radioactive Waste in Japan Soocheol Lee and Kazuhiro Ueta 14. Fueling Meltdown: Nuclear Tax and Subsidy in Japan Seung-Joon Park PART VI: WATER AND WASTE MANAGEMENT 15. Looking for Evidence of Landfill Tax Effectiveness in the European Union Samuela Bassi and Emma Watkins 16. Landfill and Waste Incineration Taxes in Catalonia, Spain Ignasi Puig Ventosa, Ana Citlalic González Martínez and Marta Jofra Sora 17. Raw Water Pricing for Ground Water Preservation: A Policy Advocacy Exercise in CDO, Philippines Rosalina Palanca-Tan Index
£999.99
