Proceedings of the ... Annual Conference on Taxation Held Under the Auspices of the National Tax Association-Tax Institute of America PDF Download

Author: National Tax Association-Tax Institute of America
Publisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 504

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Author: National Tax Association
Publisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 498

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Author: C. Eugene Steuerle
Publisher: The Urban Insitute
ISBN: 9780877667384
Category : Business & Economics
Languages : en
Pages : 364

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Book Description
C. Eugene Steuerle, one of the country's most influential economists, offers an insider's look at tax policy based on a quarter century of working with officials of all political stripes. Steuerle outlines the principles of taxation and the early postwar period before proceeding to the tax policy battles that began with the Reagan revolution and continue today. Those expecting a simple story of triumph and defeat may be surprised. Rather than moving toward consensus and progress, tax policy history has been messy, repetitive, and often rancorous. Yet evolution-and even revolution-do occur. The second edition has been updated with a look at tax policy during the George W. Bush presidency.

Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 504

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Author: Robert F. van Brederode
Publisher: Kluwer Law International B.V.
ISBN: 9041142061
Category : Law
Languages : en
Pages : 294

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Book Description
This first comprehensive study of the interaction between technology and taxation approaches the subject along four main avenues: insight and analysis gained from empirical legal studies conducted in the area of taxation; methods for improving the control and management of the tax function in business; tax auditing through statistical sampling; and changes in the fiscal environment as a result of technological capabilities. Among the topics that arise are the following: what choices of sampling methodology exist; determination of both one-sided and two-sided confidence intervals; under what circumstances statistical sampling is acceptable as proof of underpayment and as a basis for penalties; the use of sampling agreements as a tool to improve taxpayers’ understanding of the process; complexities encountered by the introduction of technology in tax administration in developing countries; technological capability to detect economic activity in the informal sector; technological innovation as substitute for inadequate human capacity; improvements available to better monitor the movement and values of goods entering a country; safeguards to prevent unauthorized use of personal information; prioritizing resources to ensure that the key strategic objectives of the agency are being addressed; government defensive action and the threat to privacy; and capabilities and limitations of enterprise resource planning systems and tax engines. Although the author pays especially detailed attention to the technologies developed and used by the United States Internal Revenue Service, other notable systems developed by the European Union, Brazil, Mexico, and China are also examined. Various sampling methods and practices are illustrated with numerical examples. As tax systems acquire ever higher levels of integration, and because accuracy is crucial to the measurement of tax compliance, the perspectives opened and expertly analyzed by the author will prove of great importance. Practitioners, tax policymakers and administrators, tax standard setters, and tribunals dealing with disputes over tax administration and procedure, as well as academics and researchers, will instantly recognize the book’s great importance and practical value.

Author: Julian S. Alworth
Publisher: Oxford University Press (UK)
ISBN: 0199698163
Category : Business & Economics
Languages : en
Pages : 321

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This book examines how tax policies contributed to the financial crisis; whether taxation can play a role in the reform efforts to establish a sounder and safer financial system; and the pros and cons of various tax initiatives.

Author: Alasdair Scott Roberts
Publisher: NYU Press
ISBN: 081477606X
Category : Authority
Languages : en
Pages : 278

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Book Description
When the Bush presidency began to collapse, pundits were quick to tell a tale of the "imperial presidency" gone awry, a story of secretive, power-hungry ideologues who guided an arrogant president down the road to ruin. But the inside story of the failures of the Bush administration is both much more complex and alarming, says leading policy analyst Alasdair Roberts. In the most comprehensive, balanced view of the Bush presidency to date, Roberts portrays a surprisingly weak president, hamstrung by bureaucratic, constitutional, cultural and economic barriers and strikingly unable to wield auth

Author:
Publisher:
ISBN:
Category : Economic forecasting
Languages : en
Pages : 212

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Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 1498344895
Category : Business & Economics
Languages : en
Pages : 81

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This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers

Author: Karim Ismaili
Publisher: Jones & Bartlett Publishers
ISBN: 1284111903
Category : Law
Languages : en
Pages : 436

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Book Description
U.S. Criminal Justice Policy: A Contemporary Reader, Second Edition addresses how criminal justice policy issues are framed, identifies participants in the policy process, discusses how policy is made, and considers the constraints and opportunities found in the policy process.