Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on OversightPublisher:
ISBN:
Category : Law
Languages : en
Pages : 192
Book Description
Distributed to some depository libraries in microfiche.
Compliance Costs and Regulatory Burden Imposed by the Federal Tax Laws
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on OversightPublisher:
ISBN:
Category : Law
Languages : en
Pages : 192
Book Description
Distributed to some depository libraries in microfiche.
Tax Systems
Author: Joel SlemrodPublisher: MIT Press
ISBN: 0262319012
Category : Business & Economics
Languages : en
Pages : 235
Book Description
An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes tax evasion seriously; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates administrative and compliance costs; recognizes a range of behavioral responses to tax rates; considers nonstandard instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more socially desirable way to raise revenue than an increase in statutory tax rates. Policy makers, Slemrod and Gillitzer argue, would be well advised to recognize the interrelationship of tax rates, bases, enforcement, and administration, and acknowledge that tax policy is really tax-systems policy.
Monthly Catalog of United States Government Publications
Author: Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 932
Book Description
The International Taxation System
Author: Andrew LymerPublisher: Springer Science & Business Media
ISBN: 1461510716
Category : Business & Economics
Languages : en
Pages : 319
Book Description
International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.
Monthly Catalogue, United States Public Documents
Author: Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 1638
Book Description
Systems of General Sales Taxation
Author: Robert F. W. van BrederodePublisher: Kluwer Law International B.V.
ISBN: 9041128328
Category : Law
Languages : en
Pages : 402
Book Description
This book gives and general overview of sales taxes and describes main characteristics of consumption taxation. It also provides an economic analysis of all the taxes covered and related tax issues such as tax shifting, tax incidence, the economic effect of reduced rates and exemptions, tax accumulation, regressivity, and the Laffer curve approach. In addition, it offers a tax policy approach in regard to specific economic sectors such as the treatment of small enterprises, financial services, and real property. The author further focuses on contrasts between US sales tax and European VAT (in regard of e-commerce and the treatment of capital goods). The work also offers legal analysis in areas such as cross-border transactions and US constitutional restraints.
103d Congress Legislative Record of the Committee on Ways and Means, U.S. House of Representatives
Author: United States. Congress. House. Committee on Ways and MeansPublisher:
ISBN:
Category : Bills, Legislative
Languages : en
Pages : 56
Book Description
Legislative Record of the Committee on Ways and Means, U.S. House of Representatives Along with Brief Historical and Other Pertinent Information Concerning the Committee
Author: United States. Congress. House. Committee on Ways and MeansPublisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 56
Book Description
Legislative Calendar
Author: United States. Congress. House. Committee on Ways and MeansPublisher:
ISBN:
Category :
Languages : en
Pages : 888
Book Description
Tax Compliance Costs Measurement and Policy
Author: Cedric SandfordPublisher:
ISBN: 9780951515754
Category : Fiscal policy
Languages : en
Pages : 0
Book Description
Conference papers presented at a conference held at St. John's College, Oxford, 18-20 September 1994. Topics discussed: tax compliance costs in United Kingdom policy-making; large-scale surveys on taxpayers; depth surveys of taxpayers and tax professionals.