Author: William Raymond GreenPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 416
Book Description
The Theory and Practice of Modern Taxation
Author: William Raymond GreenPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 416
Book Description
The Theory and Practice of Taxation
Author: David Ames WellsPublisher:
ISBN:
Category : Taxation
Languages : en
Pages : 666
Book Description
Progressive Taxation in Theory and Practice
Author: Edwin Robert Anderson SeligmanPublisher:
ISBN:
Category : Progressive taxation
Languages : en
Pages : 360
Book Description
Taxation
Author: Kath NightingalePublisher:
ISBN: 9780273614265
Category : Taxation
Languages : en
Pages : 656
Book Description
The second edition of Taxation: Theory and Practice provides coverage of both the theoretical and practical aspects of taxation in the UK. It has been brought up to date with the changes announced in the Finance Acts 1998 and 1999. For the benefit of students, 45 new self-testing questions and answers have been added. Part 1 gives students a grounding in the theory of taxation. The aim is to provide a basic understanding of theory to build confidence in the subject and encourage further exploration of the end-of-chapter readings. The practical aspects of assessing liability to income tax, capital gains tax, corporation tax and VAT are covered in Parts 2 to 5. While the chapters in these Parts give the students plenty of opportunity to practise tax computations, the why as well as the how is explained through examples and references to revenue case law. Tax planning opportunities are also highlighted. Part 6 examines the PAYE system and the administrative organisation of the Inland Revenue. Self-assessment of income and capital gains tax, pay and file, and the move towards corporate self-assessment, are covered in this Part. Practice Questions at the end of the other Parts. Answers to the Practice Questions are provided in an accompanying Lecturer's Guide. The Appendices include answers to the 45 self-testing questions and a series of tax tables.
Taxation
Author: Martin O'NeillPublisher: Oxford University Press
ISBN: 0192557629
Category : Philosophy
Languages : en
Pages : 272
Book Description
This is the first book to give a collective treatment of philosophical issues relating to tax. The tax system is central to the operation of states and to the ways in which states interact with individual citizens. Taxes are used by states to fund the provision of public goods and public services, to engage in direct or indirect forms of redistribution, and to mould the behaviour of individual citizens. As the contributors to this volume show, there are a number of pressing and thorny philosophical issues relating to the tax system, and these issues often connect in fascinating ways with foundational questions regarding property rights, public justification, democracy, state neutrality, stability, political psychology, and other moral and political issues. Many of these deep and fascinating philosophical questions about tax have not received as much sustained attention as they clearly merit. The aim of advancing the debate about tax in political philosophy has both general and more specific aspects, ranging across both over-arching issues regarding the tax system as a whole and more specific issues relating to particular forms of tax policy. Thinking clearly about tax is not an easy task, as much that is of central importance is missed if one proceeds at too great a level of abstraction, and issues of conceptual and normative importance often only come sharply into focus when viewed against real-world questions of implementation and feasibility. Serious philosophical work on the tax system will often therefore need to be interdisciplinary, and so the discussion in this book includes a number of scholars whose expertise spans across neighbouring disciplines to philosophy, including political science, economics, public policy, and law.
The Theory and Practice of Taxation
Author: David Ames WellsPublisher:
ISBN:
Category : Taxation
Languages : en
Pages : 648
Book Description
Principles of Taxation in the United States
Author: Fabio AmbrosioPublisher: Routledge
ISBN: 0429777256
Category : Business & Economics
Languages : en
Pages : 370
Book Description
Taxation is a discipline that does not receive sufficient academic attention. It is typically viewed as a subset of law, accounting, public policy, economics, or finance. In this respect, most academic efforts in the field of taxation are shadowed by a mother discipline. There is currently an unprecedented need to approach tax pedagogy in a way that is independent of another discipline. This book caters to that real and unmet need in tax pedagogy. One of the book’s advantages is that it is not tied to a specific tax year and does not coddle the reader with volumes of time-sensitive information. In this book the tax year is never the focus, as the center stage is reserved for teaching the principles and skills necessary to independently find answers. The reader will learn to appreciate the complexity of the American tax system and will be endowed with the contextual understanding necessary to formulate educated opinions about how taxes work and, most importantly, why. Contrary to common belief, taxation in the United States has remained fairly stable for the last 100 years. This book uses the federal individual income tax as a vehicle to unveil the mechanics that make up the American tax system. This book is essential reading for students taking a first course in taxation, at the undergraduate or graduate level, as part of programs in accounting, law, public administration, or business at large.
Assessing the Theory and Practice of Land Value Taxation
Author: Richard F. DyePublisher: Lincoln Inst of Land Policy
ISBN: 9781558442047
Category : Political Science
Languages : en
Pages : 32
Book Description
The land value tax is the focus of this Policy Focus Report, Assessing the Theory and Practice of Land Value Taxation. A concept dating back to Henry George, the land value tax is a variant of the property tax that imposes a higher tax rate on land than on improvements, or taxes only the land value. Many other types of changes in property tax policy, such as assessment freezes or limitations, have undesirable side effects, including unequal treatment of similarly situated taxpayers and distortion of economic incentives. The land value tax can enhance both the fairness and the efficiency of property tax collection, with few undesirable effects; land is effectively in fixed supply, so an increase in the tax rate on land value will raise revenue without distorting the incentives for owners to invest in and use their land. A land value tax has also been seen as a way to combat urban sprawl by encouraging density and infill development. Authors Richard F. Dye and Richard W. England examine the experience of those who have implemented the land value tax -- more than 30 countries around the world, and in the United States, several municipalities dating back to 1913, when the Pennsylvania legislature permitted Pittsburgh and Scranton to tax land values at a higher rate than building values. A 1951 statute gave smaller Pennsylvania cities the same option to enact a two-rate property tax, a variation of the land value tax. About 15 communities currently use this type of tax program, while others tried and rescinded it. Hawaii also has experience with two-rate taxation, and Virginia and Connecticut have authorized municipalities to choose a two-rate property tax. The land value tax has been subjected to studies comparing jurisdictions with and without it, and to legal challenges. A land value tax also raises administrative issues, particularly in the area of property tax assessments. Land value taxation is an attractive alternative to the traditional property tax, especially to much more problematic types of property tax measures such as assessment limitations, the authors conclude. A land value tax is best implemented if local officials use best assessing practices to keep land and improvement values up to date; phase in dual tax rates over several years; and include a tax credit feature in those communities where land-rich but income-poor citizens might suffer from land value taxation.
Roadmap to Modern Taxation
Author: The Income Tax
Author: Edwin R A SeligmanPublisher: Literary Licensing, LLC
ISBN: 9781498165310
Category :
Languages : en
Pages : 722
Book Description
This Is A New Release Of The Original 1911 Edition.