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
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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.

Contemporary U.S. Tax Policy


Author: C. Eugene Steuerle
Publisher: The Urban Insitute
ISBN: 9780877667384
Category: Business & Economics
Page: 344
View: 3263

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"Contemporary U.S. Tax Policy is, at its heart, an exciting, if not always pretty, tale of democratic decisionmaking," writes C. Eugene Steuerle. The landmark 2004 first edition outlined the principles of taxation in the early postwar period and the tax policy battles that began with the Reagan revolution and continue today. The second edition has been expanded to investigate President George W. Bush's second term in office: the push to privatize Social Security, the stalled tax code revision, the extension of the 2001 tax cuts, and other battles. Tax policy history has always been messy, repetitive, and rancorous. Yet even in a contentious political environment, evolution--and revolution--can occur.

Principles of Tax Policy


Author: Stephanie Hunter,Stephanie McMahon
Publisher: West Academic Publishing
ISBN: 9781683285199
Category: Fiscal policy
Page: 566
View: 6151

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This overview of tax policy explains essential concepts clearly and concisely. Chapters open with brief descriptions of a policy area, providing a synopsis of the current state of the law. This is followed by a balanced and apolitical discussion of arguments for and against the current law and commonly proposed alternatives. Wide-ranging coverage of all critical tax policies from federal Social Security and income taxes to state and local budgeting to international transfer pricing examine the building blocks of the tax system. Ample footnotes provide easy access to articles and standard reference works allowing readers to dig deeper on their own.

Tax Policy Handbook


Author: Parthasrathi Shome
Publisher: International Monetary Fund
ISBN: 9781557754905
Category: Fiscal policy
Page: 318
View: 8596

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Edited by Parthasarathi Shome, this Handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concepts, principles, and prevailing issues of taxation.

Die Verfassung der Freiheit


Author: Friedrich August von Hayek
Publisher: Mohr Siebeck
ISBN: 9783161486289
Category: Social Science
Page: 575
View: 9182

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English summary: In the first part of what is probably his most significant work, Nobel Prize winner Friedrich A. von Hayek provides a comprehensive systematic description of the fundamental principles of a liberal social philosophy which has formed the basis for the development of European civilization in the last centuries. In the second part of the book, the author deals with the origin of the rule of law and its significance for safeguarding personal freedom. In the third part, Hayek shows, using relevant examples, how important principles of the rule of law have been violated with the emergence of the welfare state and how this could lead to the destruction of personal freedom. German description: Wenn alte Wahrheiten ihren Einfluss auf das Denken der Menschen behalten sollen, mussen sie von Zeit zu Zeit in der Sprache und den Begriffen der nachfolgenden Generationen neu formuliert werden. (Hayek). Dies unternimmt F. A. von Hayek in der Verfassung der Freiheit, die nunmehr in 4. Auflage als Band B 3 der deutschen Ausgabe des Hayekschen Werks ( Gesammelte Schriften ) erscheint. Dieses wohl bedeutendste Werk des Nobelpreistragers bietet im ersten Teil eine umfassende systematische Darstellung der wesentlichen Prinzipien einer freiheitlichen Sozialphilosophie - der Grundlage fur die Entwicklung der europaischen Zivilisation in den letzten Jahrhunderten. Der zweite Teil befasst sich mit der Entstehung der rechtsstaatlichen Grundsatze - der rule of law - und ihrer Bedeutung fur die Sicherung der personlichen Freiheit. Im dritten Teil zeigt Hayek, wie mit dem Aufkommen des Wohlfahrtsstaates wichtige rechtsstaatliche Prinzipien verletzt werden und damit die personliche Freiheit zerstort zu werden droht. Dies verdeutlicht er anhand aufschlussreicher Beispiele aus den Bereichen Gewerkschaften und Beschaftigung, soziale Sicherheit, Besteuerung und Umverteilung, Landwirtschaft und Naturschatze, Erziehung und Forschung.

Handbook on Taxation


Author: W. Bartley Hildreth
Publisher: CRC Press
ISBN: 9780824701970
Category: Political Science
Page: 1008
View: 9946

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A groundbreaking reference, this book provides a comprehensive review of tax policy from political, legal, constitutional, administrative, and economic perspectives. A collection of writings from over 45 prominent tax experts, it charts the influence of taxation on economic activity and economic behavior. Featuring over 2400 references, tables, equations, and drawings, the book describes how taxes affect individual and business behavior, shows how taxes operate as work and investment incentives, explains how tax structures impact different income groups, weighs the balanced use of sales, property, and personal income taxes, traces the influence of recent tax changes, and more.

Principles of Tax Law


Author: David William Williams,Geoffrey Morse
Publisher: N.A
ISBN: 9781847033253
Category: Taxation
Page: 497
View: 6418

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This new edition of 'Davies Principles of Tax Law' aims to make tax law understandable by demystifying the jargon, and will be welcomed by undergraduates, teachers of tax law and practitioners needing a simple guide to the subject.

Microeconomics: Principles and Policy


Author: William Baumol,Alan Blinder
Publisher: Cengage Learning
ISBN: 0324586221
Category: Business & Economics
Page: 488
View: 9290

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This text is well-known for using the Keynesian model in the teaching of economics; yet, in recent editions, the authors expanded coverage of the growth model considerably to achieve more balanced coverage. The text uses the aggregate supply/aggregate demand model as a fundamental tool for learning macroeconomics. It achieves the right level of rigor and detail, presenting complicated concepts in a relatively straightforward manner and using timely economic data. Using puzzles, issues, and well-developed examples, the authors provide a good balance of theory to application, allowing you to relate the materials to your everyday life. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Tax Policy in the Global Economy

Selected Essays of Peggy B. Musgrave
Author: Peggy B. Musgrave
Publisher: Edward Elgar Pub
ISBN: N.A
Category: Business & Economics
Page: 470
View: 9791

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Income tax analysis extended to the arena of multinational investment . The concept of tax equity among nations is introduced and developed. The complex tax issues which arise in the case of cross-border investment are addressed.

International Tax Aspects of Sovereign Wealth Investors

A Source State Perspective
Author: Richard Snoeij
Publisher: Kluwer Law International B.V.
ISBN: 9041194339
Category: Law
Page: 378
View: 9827

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An increasing number of States have entered the market looking to invest resources in foreign assets. This emergence of States acting as investors, managing the wealth of a nation and competing in the marketplace with private investors, has attracted growing and wide attention. This book is the first in-depth analysis of the international tax aspects of sovereign wealth investors, and serves as a comprehensive guide to designing tax policy, from a source State perspective, toward inbound sovereign wealth investment. Drawing on a wide range of relevant sources, including international instruments, domestic tax legislation, administrative practice, (international) case law and the writings of highly qualified publicists, the author fully addresses the following aspects of the subject: – the definition, functions, legal form, governance, home State tax status, etc. of sovereign wealth investors; – tax policy considerations and objectives (i.e., neutrality, equity and international attractiveness) from a source State perspective vis-à-vis foreign sovereign wealth investors; and – the potential impact of the sovereign immunity principle, bilateral tax treaties and European (Union) law on source States’ ability to achieve these tax policy objectives in relation to foreign sovereign wealth investors. The conceptual framework developed by the author will greatly assist source States in introducing new tax policy or in evaluating or reconsidering their existing tax policy vis-à-vis foreign sovereign wealth investors. In addition, practitioners, academics and (home States of) sovereign wealth investors will welcome this first authoritative analysis of an important but insufficiently understood subject in international tax.

Principles of Microeconomics


Author: N. Mankiw
Publisher: Cengage Learning
ISBN: 0538453044
Category: Business & Economics
Page: 528
View: 8339

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PRINCIPLES OF MICROECONOMICS, Sixth Edition, became a best seller after its introduction and continues to be the most popular and widely used text in the economics classroom. Instructors found it the perfect complement to their teaching. A text by a superb writer and economist that stressed the most important concepts without overwhelming students with an excess of detail was a formula that was quickly imitated, but has yet to be matched. The sixth edition features a strong revision of content in all twenty-two chapters. Dozens of new applications emphasize the real-world relevance of economics for today’s students through interesting news articles, realistic case studies, and engaging problems. The premier ancillary package is the most extensive in the industry, using a team of instructors/preparers that have been with the project since the first edition. The text material is again fully integrated into Aplia, the best-selling online homework solution. I have tried to put myself in the position of someone seeing economics for the first time. My goal is to emphasize the material that students should and do find interesting about the study of the economy.-N. Gregory Mankiw. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Davies

Principles of Tax Law
Author: Sandra Eden
Publisher: N.A
ISBN: 9780414037489
Category:
Page: 576
View: 3435

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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 Theory, Principles and Management of Taxation

An introduction
Author: Jane Frecknall-Hughes
Publisher: Routledge
ISBN: 1135085757
Category: Business & Economics
Page: 148
View: 7669

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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 Future of State Taxation


Author: David Brunori
Publisher: The Urban Insitute
ISBN: 9780877666813
Category: Business & Economics
Page: 235
View: 470

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State tax systems are facing profound challenges. Increased international trade, the advent of electronic commerce, evolving federal-state relations, and interstate competition are just some of the developments that will have a powerful influence on how states collect revenue. This collection of essays from leading tax scholars addresses a wide variety of issues concerning the major sources of state revenues.

Handbook of Fiscal Policy


Author: Jack Rabin
Publisher: CRC Press
ISBN: 9780824707736
Category: Political Science
Page: 856
View: 4894

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Providing forty articles written by experts, this book explores the development of government spending and revenue policymaking, the legacy of John Maynard Keynes, taxes and tax policies, government budgeting and accounting, and government debt management. Topics include the implications of the federal balanced budget amendment, factors that affect implementation of fiscal policies, the relationship between tax assessment and economic prosperity, and debt management strategies by government institutions. It covers the role of government in formulating economic policies for growth and full employment and reviews issues associated with the implementation of fiscal policies.