Principles of Tax Policy


Author: STEPHANIE HUNTER. MCMAHON
Publisher: West Academic Publishing
ISBN: 9781642420586
Category:
Page: 568
View: 4812

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The new edition of Principles of Tax Policy explains the essential building blocks of the American tax system clearly and concisely, including the effects of changes adopted in the Tax Cut and Jobs Act of 2017. Chapters range from the political process to individual and corporate income taxes, Social Security and other payroll taxes, state and local budgeting, and international tax planning. Each chapter opens with a brief description of the covered policy topic, providing a synopsis of the current state of the law. Ample footnotes provide easy access to articles and standard reference works allowing readers to dig deeper on their own.

Principles of Tax Policy

Eighth Report of Session 2010-11. Report, together with formal minutes, oral and written evidence
Author: Great Britain. Parliament. House of Commons. Treasury Committee
Publisher: The Stationery Office
ISBN: 9780215556905
Category: Tax administration and procedure
Page: 65
View: 671

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The Treasury Committee welcomes the Government's commitment to a new approach to tax policy making, designed to support its ambition for a more predictable, stable and simple system. But the Government has not done enough to set out the principles underlying that policy. The Committee attempts to identify these principles and considers how tax policy can best support growth. A tax system which is theoretically structured to promote growth will not succeed if businesses are faced with constant change, or if the inefficiency of collection outweighs any benefits. The report warns that a tax system which is felt to be fundamentally unfair will quickly lose political support. It also notes that the scope for tax arbitrage has grown substantially over the last quarter of a century and globalisation is likely to increase it further. A tax system which is not competitive by international standards will not support growth. Competitiveness is also not a simple matter of tax rates, although they have a bearing, but of the stability of the system as a whole. The report recommends that tax policy should be measured by reference to the following principles. Tax policy should: be fair; support growth and encourage competition; provide certainty; provide stability; be practicable, so that a person's tax liability should be easy to calculate and straightforward and cheap to collect; be coherent - new provisions should complement the existing tax system, not conflict with it.

Tax Policy in the Real World


Author: Joel Slemrod
Publisher: Cambridge University Press
ISBN: 9780521646444
Category: Business & Economics
Page: 515
View: 1508

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Leading economists and scholars discuss and debate current tax policy issues in non-technical language, illustrating how the principles of tax analysis can be applied to real-world issues. Among the topics addressed are the practical feasibility of consumption tax alternatives to the current income tax, the rationale and implications of devolution of fiscal responsibilities to state and local governments, the effect of tax policy on economic growth, and the value of local tax incentives designed to attract and retain business. This volume collects articles from the Symposium series of the National Tax Journal from 1993 to 1998.

Davies

Principles of Tax Law
Author: Sandra Eden
Publisher: N.A
ISBN: 9780414037489
Category:
Page: 576
View: 5192

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Davies: Principles of Tax Law uncovers the principles underpinning the tax system in the UK, discussing each of the major taxes in turn - income tax, capital gains tax, inheritance tax and VAT - and analysing how each tax operates. The authors explain, as simply as possible, how the UK tax system works, with reference to the relevant legislation and case law, providing readers with comprehensive knowledge of the tax system in the UK

The Economics of Tax Policy


Author: Alan J. Auerbach,Kent Smetters
Publisher: Oxford University Press
ISBN: 0190619740
Category: Business & Economics
Page: 352
View: 2709

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The debates about the what, who, and how of tax policy are at the core of politics, policy, and economics. The Economics of Tax Policy provides a straightforward overview of recent research in the economics of taxation. Tax policies generate considerable debate among the public, policymakers, and scholars. These disputes have grown more heated in the United States as the incomes of the wealthiest 1 percent and the rest of the population continue to diverge. This important volume enhances understanding of the implications of taxation on behavior and social outcomes by having leading scholars evaluate key topics in tax policy. These include how changes to the individual income tax affect long-term economic growth; the challenges of tax administration, compliance, and enforcement; and environmental taxation and its effects on tax revenue, pollution emissions, economic efficiency, and income distribution. Also explored are tax expenditures, which are subsidy programs in the form of tax deductions, exclusions, credits, or favorable rates; how college attendance is influenced by tax credits and deductions for tuition and fees, tax-advantaged college savings plans, and student loan interest deductions; and how tax policy toward low-income families takes a number of forms with different distributional effects. Among the most contentious issues explored are influences of capital gains and estate taxation on the long term concentration of wealth; the interaction of tax policy and retirement savings and how policy can "nudge" improved planning for retirement; and how the reform of corporate and business taxation is central to current tax policy debates in the United States. By providing overviews of recent advances in thinking about how taxes relate to behavior and social goals, The Economics of Tax Policy helps inform the debate.

The Theory, Principles and Management of Taxation

An introduction
Author: Jane Frecknall-Hughes
Publisher: Routledge
ISBN: 1135085757
Category: Business & Economics
Page: 148
View: 4410

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There are many practical textbooks explaining how taxation is applied and calculated but few ever deal thoroughly with the theory behind the practice. This book concisely addresses the principles and theories behind taxation in an accessible and internationally relevant way. It encourages readers to think through and develop an understanding of why taxation is imposed, the different means by which it is imposed and the nature of the problems inherent in this imposition. It addresses background issues, fundamental principles and emerging topics such as: the philosophy and history of taxation; types of taxation; and international issues, including double taxation treaties, residence and transfer prices. This text is essential reading for students of taxation and provides a valuable introduction for students of business, finance and accounting.

The Encyclopedia of Taxation & Tax Policy


Author: Joseph J. Cordes,Robert D. Ebel,Jane Gravelle
Publisher: The Urban Insitute
ISBN: 9780877667520
Category: Business & Economics
Page: 499
View: 1811

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From adjusted gross income to zoning and property taxes, the revised edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax related issues. More than 150 tax practitioners and administrators, policymakers, and academics contributed to this unique and authoritative reference. The Encyclopedia examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition is completely revised, with 40 new topics and 200 articles revised to reflect six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of the best thinking of other experts in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition was selected as an Outstanding Academic Book of the Year by Choice magazine

Exploring Equity in Multisector Community Health Partnerships

Proceedings of a Workshop
Author: National Academies of Sciences, Engineering, and Medicine,Health and Medicine Division,Board on Population Health and Public Health Practice,Roundtable on Population Health Improvement
Publisher: National Academies Press
ISBN: 0309459737
Category: Medical
Page: 112
View: 2763

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Building on previous National Academies of Sciences, Engineering, and Medicine workshops that explored how safe and healthy communities are a necessary component of health equity and efforts to improve population health, the Roundtable on Population Health Improvement wanted to explore how a variety of community-based organizations came together to achieve population health. To do so, the roundtable hosted a workshop in Oakland, California, on December 8, 2016, to explore multisector health partnerships that engage residents, reduce health disparities, and improve health and well-being. This publication summarizes the presentations and discussions from the workshop.

From Optimal Tax Theory to Tax Policy

Retrospective and Prospective Views
Author: Robin W. Boadway
Publisher: MIT Press
ISBN: 0262017113
Category: Business & Economics
Page: 290
View: 7873

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The author examines the role of optimal tax analysis in informing and influencing tax policy design.

Principles of International Taxation


Author: Angharad Miller,Lynne Oats
Publisher: A&C Black
ISBN: 1847668798
Category: Law
Page: 649
View: 4490

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This superb book will guide the reader through the key issues and practical aspects of international tax practice. It demonstrates how different global tax systems interact and how to prevent paying more tax than necessary. The basic principles of each aspect of international taxation are outlined and then examined in greater depth and detail. This updated third edition includes coverage of both UK and EU legislation and regulation, as well as the key cases and rulings. Complicated double taxation concepts are clearly illustrated with examples and diagrams to help the reader quickly understand how they'll apply in practice. Examples of policies adopted in other countries are included, along with specialist commentary and guidance.

Philosophical Foundations of Tax Law


Author: Monica Bhandari
Publisher: Oxford University Press
ISBN: 0192519379
Category: Law
Page: 375
View: 8193

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Tax law changes at a startling rate - not only does societal change bring with it demands for change in the tax system, but changes in the political climate will force change, as will many other competing pressures. With this pace of change, it is easy to focus on the practical and forget the core underpinnings of the tax system and their philosophical justifications. Taking a pause to remind ourselves of those principles and how they can operate in the modern tax system is crucial to ensuring that the tax system does not diverge too far from what it should be or could be. It is essential to understand the answers to some of the seemingly basic questions that surround tax before we can even begin to think about what a tax system should look like. This collection brings together major themes and difficult questions in the philosophical foundations of tax law. The chapters consider practical issues such as justification, enforcement, design, and mechanics, and provide a full and coherent analysis of the basis for tax law. Philosophical Foundations of Tax Law allows the reader to consider how tax systems should move forward in the modern world, with a sound philosophical basis, to provide the practical tax system that the state requires and citizens deserve.

Tax Politics and Policy


Author: Michael Thom
Publisher: Routledge
ISBN: 1317293347
Category: Political Science
Page: 272
View: 3633

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Taxes are an inescapable part of life. They are perhaps the most economically consequential aspect of the relationship between individuals and their government. Understanding tax development and implementation, not to mention the political forces involved, is critical to fully appreciating and critiquing that relationship. Tax Politics and Policy offers a comprehensive survey of taxation in the United States. It explores competing theories of taxation’s role in civil society; investigates the evolution and impact of taxes on income, consumption, and assets; and highlights the role of interest groups in tax policy. This is the first book to include a separate look at "sin" taxes on tobacco, alcohol, marijuana, and sugar. The book concludes with a look at tax reform ideas, both old and new. This book is written for a broad audience—from upper-level undergraduates to graduate students in public policy, public administration, political science, economics, and related fields—and anyone else that has ever paid taxes.

The Economics of Taxation

Principles, Policy and Practice
Author: Simon R. James,Christopher Nobes
Publisher: N.A
ISBN: 9781906201074
Category: Taxation
Page: 322
View: 1832

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The 2008/09 edition of this book continues to provide a clear and authoritative introduction to the economic theory of taxation and to its practical operations in the UK. Part 1 of the text examines the principles of taxation, while Part 2 gives a borad-based description and evaluation of the policy and practice of the UK's tax system, highlighting some international comparisons. Features: - revised to include all 2008 Finance Act - Numerical examples and illustrations integrated throughout the text - Chapter by chapter self-assessment and discussion questions, with suggested answers at the end of the text Suitable for undergraduates of all disciplines studying on course in taxation, and other swanting to understand the economics of taxation.

State and Local Taxation

Principles and Planning
Author: Charles W. Swenson,John E. Karayan,Sanjay Gupta
Publisher: J. Ross Publishing
ISBN: 9781932159172
Category: Business & Economics
Page: 273
View: 2536

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Companies can easily become ensnared in the tangle oftaxes imposed by the many governments involved in cross-border transactions. If you want to avoid significant taxhazards and protect cash flow and capital, stock valueand executive compensation in the form of stock optionsor just plain save money, you need to read State andLocal ......