Author: National Tax AssociationPublisher:
ISBN:
Category : Law
Languages : en
Pages : 616
Book Description
State and Local Taxation
Author: National Tax AssociationPublisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 712
Book Description
The Bulletin of the National Tax Association
Author: National Tax AssociationPublisher:
ISBN:
Category : Law
Languages : en
Pages : 616
Book Description
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.
We are Better Than this
Author: Edward D. KleinbardPublisher: Oxford University Press, USA
ISBN: 019933224X
Category : Business & Economics
Languages : en
Pages : 545
Book Description
"A book which examines how government - which is to say, all of us, acting collectively - can make our country healthier, wealthier and happier, if we put government to useful work in those areas where it most productively complements our private markets"--Provided by publisher.
An Assessment of Global Formula Apportionment
Author: Ruud A. de MooijPublisher: International Monetary Fund
ISBN: 1513516256
Category : Business & Economics
Languages : en
Pages : 41
Book Description
Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences in selective federal states to evaluate the economic properties of formula apportionment relative to the current international tax regime that is based on separate accounting. It highlights major advantages, such as the elimination of profit shifting within multinational groups; and it discusses new distortions and the impact on tax competition. The analysis exploits different datasets to assess the direct revenue implications for individual countries under alternative formulas. The distributional effects across countries are found to be large, reflecting major discrepancies between where profits are currently attributed and where factors of production are located or sales take place. The largest losses appear in investment hubs (i.e. countries with a disproportionate ratio of foreign direct investment to GDP), while several large advanced countries are likely to gain. Developing countries gain most likely if employment receives a large weight in the formula; they also tend to benefit, on average, from a formula based on sales by destination.
Digital Revolutions in Public Finance
Author: Mr.Sanjeev GuptaPublisher: International Monetary Fund
ISBN: 1484315227
Category : Business & Economics
Languages : en
Pages : 362
Book Description
Digitization promises to reshape fiscal policy by transforming how governments collect, process, share, and act on information. More and higher-quality information can improve not only policy design for tax and spending, but also systems for their management, including tax administration and compliance, delivery of public services, administration of social programs, public financial management, and more. Countries must chart their own paths to effectively balance the potential benefits against the risks and challenges, including institutional and capacity constraints, privacy concerns, and new avenues for fraud and evasion. Support for this book and the conference on which it is based was provided by the Bill and Melinda Gates Foundation “Click Download on the top right corner for your free copy..."
A Good Tax
Author: Joan YoungmanPublisher:
ISBN: 9781558443426
Category : Local finance
Languages : en
Pages : 260
Book Description
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
Proceedings of the ... Annual Conference on Taxation Held Under the Auspices of the National Tax Association-Tax Institute of America
Author: National Tax Association-Tax Institute of AmericaPublisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 512
Book Description
Each volume beginning with volume 2, includes list of papers published in preceding volumes.
The Bulletin of the National Tax Association
Author: National Tax AssociationPublisher:
ISBN:
Category : Taxation
Languages : en
Pages : 668
Book Description
Reports of the United States Board of Tax Appeals
Author: United States. Board of Tax AppealsPublisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 1560
Book Description