Author: Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 328
Book Description
The National Tax Magazine
Author: 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.
The National Income Tax Magazine
Author: Medical and Dental Expenses
Author: Publisher:
ISBN:
Category : Income tax deductions for medical expenses
Languages : en
Pages : 20
Book Description
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.
New Evidence on the Tax Elasticity of Capital Gains
Author: Timothy DowdPublisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 46
Book Description
Taxation in Developing Countries
Author: Richard Miller BirdPublisher: Baltimore, Md. : Johns Hopkins University Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 552
Book Description
Selection of studies relating to taxation in developing countries. The papers are organized under the following subjects: approaches to development taxation, lessons from experience, taxation and incentives, problems in direct taxation, the reform of indirect taxation, the role of local taxes, tax administration and tax policy. Contributors: Carl S. Shoup, Vito Tanzi, Richard Goode, Charles E. McLure, Richard Bird, Oliver Oldman, Sijbren Cnossen and many others.
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
State and Local Taxation
Author: National Tax AssociationPublisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 712
Book Description
Bridging the Tax Gap
Author: Max SawickyPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 160
Book Description
Offering thorough understanding of the crisis facing federal tax administration and suggesting practical approach to solving issues that have arisen.