Global Issues In Income Taxation

Author: Daniel Lathrope
Publisher: West Academic
ISBN: 1634590538
Size: 72.54 MB
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______ The cases, items, and text in this book are designed to provide students
in a basic federal income taxation course with both comparative and international
perspectives on tax issues. The book is accessible to students early in the course
. An introductory chapter covers the structure of global tax systems and income
taxes, as well as the various concepts of “income” employed by different tax
systems. Coverage also includes chapters exploring the comparative tax
treatment of ...

Philosophical Explorations Of Justice And Taxation

Author: Helmut P Gaisbauer
Publisher: Springer
ISBN: 3319134582
Size: 37.97 MB
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National and Global Issues Helmut P. Gaisbauer, Gottfried Schweiger, Clemens
Sedmak. Chapter. 4. Justice,. Equality. and. Taxation. Dietmar von der Pfordten
Abstract Taxation needs justification. Therefore, it is subject to arguments about
justice and equality. In terms of normative ethics, justice takes the lead. The
article is divided into four parts: I. Formal Relations of Justice. II. Material
Principles ... Income can be taxed more extensively than consumption and wealth
. A progressive ...

Financial Markets And Capital Income Taxation In A Global Economy

Author: Paolo Roberti
Publisher: North-Holland
Size: 61.80 MB
Format: PDF, Mobi
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The book describes the developments and the evidence, the problems and the interrelationships among problems, the outlook, and the intricate balance between the national and the international dimensions of the policy issues faced by tax ...

Global Perspectives On Income Taxation Law

Author: Reuven Shlomo Avi-Yonah
Publisher: Oxford University Press, USA
ISBN: 0195321367
Size: 68.26 MB
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study arguing that a “significant move away from the imputation system” can be
observed throughout the world.160 Brauner argues that the primary reasons for
which imputation has been abandoned are the difficulties to extend its benefits
across ... and information sharing, countries had to find middle solutions to the
problem as they moved 160 Richard Vann, General Report, in 88a Cahiers De
Droit Fiscal—Trends in Company/Shareholders Taxation: Single or Double
Taxation?, 21, ...

Elements Of International Income Taxation

Author: Philippe Malherbe
Publisher: Bruylant
ISBN: 2802750542
Size: 14.34 MB
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This concise book, destined to students, practitioners and policy makers, explains the issues of taxation of transnational income in a world of sovereign states: how to prevent unjust and inefficient double taxation of the same income, by ...

Taxation In The Global Economy

Author: Assaf Razin
Publisher: University of Chicago Press
ISBN: 9780226705880
Size: 64.43 MB
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The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy.

The Politics Of Income Taxation

Author: Steffen Ganghof
Publisher: ECPR Press
ISBN: 0954796683
Size: 17.66 MB
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The Politics of Income Taxation highlights the equity-efficiency tradeoffs that structure the politics of income taxation, and analyses how income taxes are embedded in broader tax systems.

Global Perspectives On E Commerce Taxation Law

Author: Dr Subhajit Basu
Publisher: Ashgate Publishing, Ltd.
ISBN: 1409493431
Size: 15.20 MB
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This is because every tax problem is a problem about statutory interpretation and
application. The purpose of this chapter is to survey the principles of international
direct taxation, which generally refers to the tax treatment of cross-national
transactions. Since each nation has its own tax rules and the rules of one nation
are rarely perfectly meshed with those of another, it is possible that income may
well be taxed more than once (referred to as double taxation) or that it will go
untaxed by ...

Comparative Income Taxation

Author: Hugh J. Ault
Publisher: Kluwer Law International
ISBN: 904113204X
Size: 56.85 MB
Format: PDF, Kindle
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While income is divided into several categories in accordance with a schedular
approach, capital gains on non-business assets are subject to tax and a broad
category of 'Miscellaneous' income gives the system a global character.8 Despite
these differences in startingpoint, however, there is more ... GENERAL The issue
of the appropriate treatment of employee fringe benefits arises in a similar ... A
number of structural issues, however, are involved in the taxation of fringe

Tax Reform In Developing Countries

Author: Wayne R. Thirsk
Publisher: World Bank Publications
ISBN: 9780821339992
Size: 75.56 MB
Format: PDF
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Some Major Issues The need to review the long-run overall tax structure and
reform of the tax system is stronger now than ever before for several reasons.
First, the rapid growth of the economy involves massive structural ... During the
1970s and 1980s the share of personal income tax in Gnp or total tax revenue
has been declining despite the 1974 reform and the introduction of the global
income tax system. Personal income tax as a percentage of Gdp and total
taxation is 11.7 ...