Author: Edith M. PhelpsPublisher:
ISBN:
Category : Debates and debating
Languages : en
Pages : 208
Book Description
Selected Articles on the Income Tax
Author: Edith M. PhelpsPublisher:
ISBN:
Category : Debates and debating
Languages : en
Pages : 208
Book Description
Selected Articles on the Income Tax, with Special Reference to Graduation and Exemption
Author: Selected Articles on Current Problems in Taxation
Author: Lamar Taney BemanPublisher: New York : H.W. Wilson Company, ; London : Grafton Company
ISBN:
Category : Sales tax
Languages : en
Pages : 368
Book Description
Selected Articles on Single Tax
Author: Individual retirement arrangements (IRAs)
Author: United States. Internal Revenue ServicePublisher:
ISBN:
Category : Individual retirement accounts
Languages : en
Pages : 284
Book Description
Corporate Income Taxes under Pressure
Author: Ruud A. de MooijPublisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388
Book Description
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Alphabetical Finding List
Author: Princeton University. LibraryPublisher:
ISBN:
Category : Library catalogs
Languages : en
Pages : 758
Book Description
Taxing the Rich
Author: Kenneth SchevePublisher: Princeton University Press
ISBN: 0691178291
Category : Political Science
Languages : en
Pages : 282
Book Description
A groundbreaking history of why governments do—and don't—tax the rich In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens—and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.
Select List of Works Relating to Taxation of Inheritances and of Incomes
Author: Library of Congress. Division of BibliographyPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 160
Book Description
Income Averaging
Author: United States. Internal Revenue ServicePublisher:
ISBN:
Category : Income averaging
Languages : en
Pages : 8
Book Description