Global Issues in Income Taxation

Author: Daniel J. Lathrope
Publisher: West Academic
ISBN: 0314188061
Release Date: 2008
Genre: Law

This concise book is designed to provide professors teaching an introductory federal income taxation course with supplementary materials to introduce students to comparative and international tax topics. 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 in-kind benefits, gifts and inheritances, deductions, the taxable unit and income splitting rules, and capital gains. A separate chapter explores the issues raised when income is earned in international transactions. Basic international tax coverage includes an introduction to taxation based on source or residence/citizenship, avoidance of double taxation, tax deferral, transfer pricing, and tax treaties. The book includes both domestic and foreign cases, authorities, and statutes, as well as explanatory text. Because of its coverage, this text also is an excellent vehicle for exploring tax policy issues.

The Challenges of Tax Reform in a Global Economy

Author: James Alm
Publisher: Springer Science & Business Media
ISBN: 0387299122
Release Date: 2005-11-29
Genre: Business & Economics

This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book’s general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.

Elements of International Income Taxation

Author: Philippe Malherbe
Publisher: Bruylant
ISBN: 9782802750543
Release Date: 2015-05-26
Genre: Law

Income taxation is the fuel and vector of the economic policy of many states. 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 allocating the tax base between source and residence state and properly allowing in the latter for the tax levied in the former? How to prevent abuse by taxpayers or states, furthering tax evasion or avoidance and causing other but equally significant injustices and inefficiencies? Solutions developed over a century of practice are analyzed. That field of the legal art & science is still young and the paradigm for ideal taxation in the global village of the XXIst century is yet to be invented. An appendix includes the juxtalinear texts of the OECD and UN Model Conventions.

E commerce and Source based Income Taxation

Author: Dale Pinto
Publisher: IBFD
ISBN: 9789076078564
Release Date: 2003
Genre: Electronic commerce

The advent of electronic commerce has caused many to question the continued viability of sourced-based taxation. This thesis argues that source-based taxation is theoretically justifiable for income that arises from international transactions which are conducted in an electronic commerce environment.

International Taxation of Trust Income

Author: Mark Brabazon
Publisher: Cambridge University Press
ISBN: 9781108492256
Release Date: 2019-05-02
Genre: Law

This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and will appeal to international tax practitioners, administrators, policymakers, academics, and students.

Philosophical Explorations of Justice and Taxation

Author: Helmut P. Gaisbauer
Publisher: Springer
ISBN: 9783319134581
Release Date: 2015-01-20
Genre: Law

This volume presents philosophical contributions examining questions of the grounding and justification of taxation and different types of taxes such as inheritance, wealth, consumption or income tax in relation to justice and the concept of a just society. The chapters cover the different levels at which the discussion on taxation and justice takes place: On the principal level, chapters investigate the justification and grounding of taxation as such and the role taxation plays and should play in the design of justice, be it for a just society or a just world order. On a more concrete level, chapters present discussions of these general reflections in more depth and examine different types of taxation, tax systems and their design and implementation. On an applied level, chapters discuss certain specific taxes, such as wealth and inheritance taxes, and examine whether or not a certain tax should be favored and for what reasons as well as why it is just to target certain kinds of assets or income. Finally, this volume contains chapters that discuss the central issue of international and global taxation and their relation to global justice.

Tax Policy in the Global Economy

Author: Peggy B. Musgrave
Publisher: Edward Elgar Pub
ISBN: UCSC:32106016613751
Release Date: 2002
Genre: Business & Economics

Income tax analysis extended to the arena of multinational investment . The concept of tax equity among nations is introduced and developed. The complex tax issues which arise in the case of cross-border investment are addressed.

Tax Policy in the Real World

Author: Joel Slemrod
Publisher: Cambridge University Press
ISBN: 0521646448
Release Date: 1999-04-28
Genre: Business & Economics

Leading economists and scholars discuss and debate current tax policy issues in non-technical language, illustrating how the principles of tax analysis can be applied to real-world issues. Among the topics addressed are the practical feasibility of consumption tax alternatives to the current income tax, the rationale and implications of devolution of fiscal responsibilities to state and local governments, the effect of tax policy on economic growth, and the value of local tax incentives designed to attract and retain business. This volume collects articles from the Symposium series of the National Tax Journal from 1993 to 1998.

Taxation in the Global Economy

Author: Assaf Razin
Publisher: University of Chicago Press
ISBN: 0226705889
Release Date: 2008-04-15
Genre: Business & Economics

The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well.

International Tax Issues Relating to Globalization

Author: William V. Roth, Jr.
Publisher: DIANE Publishing
ISBN: 9780756705664
Release Date: 1999-10-01

Witnesses include: Robin D. Beran, director, corporate tax and assistant treasurer, Caterpillar, Inc., Peoria, IL; Julietta Guarino, v.p., Taxes and Customs, ABB, Inc., Stamford, CT, on behalf of the Organization for International Investment; John L. Loffredo, v.p., taxes/NAFTA, Daimler Chrysler Corp., Auburn Hills, MI; Robert H. Perlman, v.p., tax, licensing and custom, Intel Corp.; John H. Mutti, prof. of economics, dept. of economics, Grinnell College, Grinnell, IA.; and Matthew J. Slaughter, assist. prof. of economics, dept. of economics, Dartmouth College, Hanover, NH.

Tax Law Design and Drafting

Author: Mr. Victor Thuronyi
Publisher: International Monetary Fund
ISBN: 9781455233632
Release Date: 1998-06-25
Genre: Business & Economics

A comprehensive guide to income tax legislation, this book is the second of two volumes dealing with tax legislation from a comparative law perspective. Distilled from the IMF Legal Department's extensive experience, the book covers a wide range of issues in both domestic and international taxation. It also includes the most extensive bibliography currently available of the national tax laws of IMF member countries.

Global Perspectives on Income Taxation Law

Author: Reuven Shlomo Avi-Yonah
Publisher: Oxford University Press, USA
ISBN: 9780195321364
Release Date: 2011
Genre: Law

In 'Global Perspectives on Income Taxation Law', Avi-Yonah covers basic, corporate and international tax law from a comparative perspective. The book both supplements readings in U.S. tax law courses and serves as a textbook for a comparative tax law class.

Personal Income Tax Reform Concepts Issues and Comparative Country Developments

Author: Howell H. Zee
Publisher: International Monetary Fund
Release Date: 2005-04-01
Genre: Income tax

This paper provides a largely nontechnical survey of concepts and issues related to the reform of the personal income tax, covering both base and rate aspects of the tax, as well as fundamental reform options. It also covers recent developments in selected OECD countries.

The International Taxation System

Author: Andrew Lymer
Publisher: Springer Science & Business Media
ISBN: 9781461510710
Release Date: 2012-12-06
Genre: Business & Economics

International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.

Global Perspectives on E Commerce Taxation Law

Author: Dr Subhajit Basu
Publisher: Ashgate Publishing, Ltd.
ISBN: 9781409493433
Release Date: 2013-01-28
Genre: Business & Economics

In its most advanced form, e-commerce allows unidentified purchasers to pay obscure vendors in 'electronic cash' for products that are often goods, services and licenses all rolled into one. This book considers the implications for the domestic and international tax systems of the growth of e-commerce. It covers a wide variety of activities, from discussion of the principles governing direct and indirect taxation, to explanation of the implementation and use of e-commerce on the part of businesses as well as the application of existing tax principles in this field. With its focus on the broader issues surrounding the expansion of e-commerce and its attention to the problems arising internationally in this field, Global Perspectives in E-Commerce Taxation Law will appeal to scholars worldwide.