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.

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.

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.

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.

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.

Personal Income Tax Reform

Author: Mr. Howell H. Zee
Publisher: International Monetary Fund
ISBN: 9781451906424
Release Date: 2005-04-01
Genre: Business & Economics

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.

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.

Taxing profits in a global economy

Author: Organisation for Economic Co-operation and Development
Publisher: Organisation for Economic Co-operation and Development
ISBN: STANFORD:36105041408365
Release Date: 1991
Genre: Business & Economics


Firs Handbook on Reforms in the Tax System 2004 2011

Author: Nig Federal Inland Revenue Service
Publisher: African Books Collective
ISBN: 9789784877688
Release Date: 2012
Genre: Business & Economics

This short handbook detail the tax reforms made in Nigeria 2004-2011 in six chapters: Brief History of Taxation in Nigeria; Current Legislative Underpinning; Reforms to date; Revenue accruing to Governments for Appropriation; Recurring Issues and Challenges; and Global Tax Issues.

Tax Policy Challenges in the 21st Century

Author: Karoline Spies
Publisher: Linde Verlag GmbH
ISBN: 9783709406038
Release Date: 2014-10-07
Genre: Law

The Major Developments in Tax Policy Steadily increasing globalization as well as the financial and economic crisis have brought major challenges for states in ensuring budgetary consolidation while maintaining sustainable economic growth. These developments have not only influenced political and economic discussions in the 21st century, but also raise new questions on the role of taxation in the economic policy environment. National taxation systems worldwide are subject to significant changes and it is assumed that they will develop in a more co-operative way in the near future. This book aims at identifying the major developments in tax policy in the 21st century on a national as well as on an international level and gives an in-depth analysis of the challenges and risks, but also of the opportunities connected to these developments. Ist covers numerous and discrete issues ranging from challenges in the VAT/GST area, the taxation of the financial sector, the fight against aggressive tax planning, tax abuse and tax evasion, tax integration within the EU, the development of transfer pricing rules, the increasing role of co-operative compliance and good governance and the changing tax policies of developing and newly industrialized countries. The contributions in this book build upon a legal comparison of the national tax systems in the relevant fields, propose tax policy solutions where required and give ideas on how to go forward.

South Western Federal Taxation 2015 Individual Income Taxes

Author: William H. Hoffman
Publisher: Cengage Learning
ISBN: 9781305178243
Release Date: 2014-04-15
Genre: Education

Introduce your students to individual income tax concepts and today's ever-changing tax legislation with Hoffman/Smith's SOUTH-WESTERN FEDERAL TAXATION 2015: INDIVIDUAL INCOME TAXES, 38E. Renowned for its understandable, time-tested presentation, this book remains the most effective solution for helping students thoroughly grasp individual taxation concepts. This book reflects the latest tax legislation for individual taxpayers at the time of publication, while continuous online updates keep your course current with additional tax law changes as they take effect. Proven learning features, such as Big Picture examples and tax scenarios, help clarify concepts and provide opportunities to sharpen students' critical-thinking, writing skills, and online research skills. The chapter-opening feature Framework 1040: Tax Formula for Individuals shows how topics relate to the 1040 form. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

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.

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.

The Politics of Income Taxation

Author: Steffen Ganghof
Publisher: ECPR Press
ISBN: 9780954796686
Release Date: 2006
Genre: Business & Economics

Marginal income tax rates in advanced industrial countries have fallen dramatically since the mid-1980s, but levels and progressivity of income taxation continue to differ strongly across countries. This study offers a new perspective on both observations. It blends theoretical inquiry with focused quantitative analysis and in-depth investigation of seven countries: Germany, Australia and New Zealand as well as Denmark, Finland, Norway and Sweden. 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. It explains the limited but enduring importance of political parties and democratic institutions. Finally, the study paints a nuanced picture of the role of globalisation and thus sheds light on the pros and cons of tax coordination at European and international levels.