Tax By Design Download Ebook PDF Epub Online

Author : Stuart Adam
Publisher : Oxford University Press
Release : 2011-09
Page : 533
Category : Business & Economics
ISBN 13 : 0199553742
Description :


Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.


Author : Institute for Fiscal Studies (IFS)
Publisher : OUP Oxford
Release : 2010-04-30
Page : 1360
Category : Business & Economics
ISBN 13 : 0191564826
Description :


The goal of the Mirrlees Review has been to identify what makes a good tax system for an open developed economy in the 21st century and to suggest how the UK tax system could be reformed to move in that direction. As an integral part of the Review, this volume brings together thirteen studies of different dimensions of tax design, plus associated commentaries. These were commissioned from IFS researchers and other international experts, to be of interest and value in their own right, as well as to provide inspiration for the final report of the Review, which is published as a separate volume, Tax by Design. The Commission's work was directed by: Tim Besley Richard Blundell Malcolm Gammie James Poterba The Commission's editorial team: Stuart Adam Stephen Bond Robert Chote Paul Johnson Gareth Myles


Author : OECD
Publisher : OECD Publishing
Release : 2014-10-24
Page : 60
Category :
ISBN 13 : 9264223215
Description :


This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.


Author : Sijbren Cnossen
Bas Jacobs
Publisher :
Release : 2021-12
Page : 416
Category :
ISBN 13 : 9780192855244
Description :


This book provides evidence-based analyses of the Dutch tax system's shortcomings, as well as detailed proposals for reform.


Author : Mr.Victor Thuronyi
Publisher : International Monetary Fund
Release : 1996-08-23
Page : 531
Category : Business & Economics
ISBN 13 : 9781557755872
Description :


Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.


Author : CCH Tax Law
Publisher : CCH Incorporated
Release : 2010-11-01
Page : 959
Category : Business & Economics
ISBN 13 : 9780808024330
Description :


The U.S. Master Tax Guide (MTG) provides helpful and practical guidance on today's federal tax law. This 94th Edition reflects all pertinent federal taxation changes that affect 2010 returns and provides fast and reliable answers to tax questions affecting individuals and business income tax.


Author : Econometric Society. World Congress
Daron Acemoglu
Publisher : Cambridge University Press
Release : 2013-05-27
Page : 634
Category : Business & Economics
ISBN 13 : 1107016061
Description :


The third volume of edited papers from the Tenth World Congress of the Econometric Society 2010.


Author : OECD
Publisher : OECD Publishing
Release : 2018-04-12
Page : 112
Category :
ISBN 13 : 9264290303
Description :


This report examines the role and design of net wealth taxes in OECD countries.


Author : Mr.Sanjeev Gupta
Mr.Michael Keen
Publisher : International Monetary Fund
Release : 2017-11-01
Page : 362
Category : Business & Economics
ISBN 13 : 1484315227
Description :


Digitization promises to reshape fiscal policy by transforming how governments collect, process, share, and act on information. More and higher-quality information can improve not only policy design for tax and spending, but also systems for their management, including tax administration and compliance, delivery of public services, administration of social programs, public financial management, and more. Countries must chart their own paths to effectively balance the potential benefits against the risks and challenges, including institutional and capacity constraints, privacy concerns, and new avenues for fraud and evasion. Support for this book and the conference on which it is based was provided by the Bill and Melinda Gates Foundation “Click Download on the top right corner for your free copy..."


Author : Robert A. Moffitt
Publisher : University of Chicago Press
Release : 2020-06-22
Page : 256
Category : Business & Economics
ISBN 13 : 022670825X
Description :


This volume presents five new studies on current topics in taxation and government spending. Mark Shepard, Katherine Baicker, and Jonathan Skinner explore implementation aspects of a Medicare-for-All program, which provides a uniform health insurance benefit to everyone, and contrast it with a program providing a basic benefit that can be supplemented voluntarily. John Beshears, James Choi, Mark Iwry, David John, David Laibson, and Brigitte Madrian examine the design and feasibility of firm-sponsored “rainy day funds,” short-term savings accounts for employees that can be used when faced with temporary periods of high expenditure. Robert Barro and Brian Wheaton investigate the impact of taxation on choice of corporate form, on the formation and legal structure of new businesses, and indirectly on productivity in the economy. Jonathan Meer and Benjamin Priday examine the impact of the 2017 federal income tax reform, which reduced marginal tax rates and the incentive for charitable giving, on such giving. Finally, Casey Mulligan analyzes the impact of the Affordable Care Act on whether firms employ fewer than 50 employees, the employment threshold below which they are exempt from the requirement to provide health insurance to their employees.


Author : Mario Mansour
Mr.Jean-Luc Schneider
Publisher : International Monetary Fund
Release : 2019-09-20
Page : 29
Category : Business & Economics
ISBN 13 : 1513508156
Description :


The purpose of this note is to provide a framework for improving tax policy design in fragile and conflict-affected states, which face political and institutional constraints. This note begins with an overview of experiences in revenue mobilization in fragile states, including relative to other country groups—in particular, nonfragile states and formerly fragile states; that is, countries that exited fragility during the period under study. A discussion follows of how the principles of tax policy design should be applied in fragile states, particularly the relative importance of the revenue objective vis-à-vis other objectives, such as equity and efficiency. The two sections that follow provide guidance on tax policy design in the emergency and consolidation phases, respectively, and discuss how governments can use tax policy to transition from one phase to another, eventually overcoming fragility. The note concludes with key lessons and a set of guiding principles for tax reform in fragile states.


Author : Michael Thomas
Publisher : Cambridge University Press
Release : 2006-03-30
Page : 349
Category : Business & Economics
ISBN 13 : 9780521606325
Description :


Gives a detailed discussion of the legislation, highlighting substantive changes introduced since the last edition.


Author : Philip Daniel
Michael Keen
Publisher : Taylor & Francis
Release : 2016-09-23
Page : 364
Category : Business & Economics
ISBN 13 : 1317330145
Description :


The taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration issue. This book offers a uniquely comprehensive overview of the theory and practice involved in designing policies on the international aspects of fiscal regimes for these industries, with a particular focus on developing and emerging economies. International Taxation and the Extractive Industries addresses key topics that are not frequently covered in the literature, such as the geo-political implications of cross-border pipelines and the legal implications of mining contracts and regional financial obligations. The contributors, all of whom are leading researchers with experience of working with governments and companies on these issues, present an authoritative collection of chapters. The volume reviews international tax rules, covering both developments in the G20-OECD project on ’Base Erosion and Profit Shifting’ and more radical proposals, identifying core challenges in the extractives sector. This book should become a core resource for both scholars and practitioners. It will also appeal to those interested in international tax issues more widely and those who study environmental economics, macroeconomics and development economics.


Author : Katherine S. Newman
Rourke O Brien
Publisher : Univ of California Press
Release : 2011-02-27
Page : 212
Category : Business & Economics
ISBN 13 : 0520269675
Description :


"New South? Not really. A compelling demonstration that the South's regressive taxation wreaks so much havoc that the federal government has no choice but to swoop in at great cost and attempt to band-aid all the poverty and dysfunction. The best argument yet for a new federalism that says enough is enough."—David B. Grusky, Stanford University “Taxing the Poor makes extremely important points that are not now—but must be—part of the American discussion of poverty and social policy. The authors make these points with fascinating details on the history of how we got to this place. Bravo to Newman and O’Brien for thoroughly laying out a politcal economy of taxation.”—Robin Einhorn, author of American Taxation, American Slavery


Author : Lawrence Zelenak
Publisher : Cambridge University Press
Release : 2018-01-11
Page :
Category : Business & Economics
ISBN 13 : 1108421504
Description :


Recounts the forgotten early development of the federal income tax in the United States. Topics covered range from marriage, to capital losses, to withholding. This book will be of particular interest to tax academics and professionals, but also to anyone wondering how income tax achieved its current form.


Author : Mr. Victor Thuronyi
Publisher : International Monetary Fund
Release : 1996-08-23
Page : 531
Category : Business & Economics
ISBN 13 : 1455230529
Description :


Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.


Author : Institute for Fiscal Studies (IFS)
James Mirrlees
Publisher : OUP Oxford
Release : 2011-09-01
Page : 560
Category : Business & Economics
ISBN 13 : 0191620092
Description :


Tax by Design identifies what makes a good tax system for an open developed economy in the 21st century and suggests how the UK tax system could be reformed to move in that direction. The recommendations stress the importance of neutrality and transparency in tax design. It draws on the expert evidence from the commissioned chapters and commentaries in Dimensions of Tax Design. It also acknowledges the growing importance of globalised markets and multinational corporations as well as the challenges created by changing population demographics, the growth of new technologies, and the broadened objectives of policy makers. The Commission's work was directed by: Timothy Besley Richard Blundell Malcolm Gammie James Poterba The Commission's editorial team: Stuart Adam Stephen Bond Robert Chote Paul Johnson Gareth Myles


Author : Louis Kaplow
National Bureau of Economic Research
Publisher :
Release : 2011
Page : 21
Category : Fiscal policy
ISBN 13 :
Description :


A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report's general approach, drawing on a distribution-neutral methodology that is developed in other work. This technique is then employed to illuminate and extend Tax by Design's analysis regarding the VAT, environmental taxation, wealth transfer taxation, and income transfers.


Author : Geerten M. M. Michielse
Victor Thuronyi
Publisher :
Release : 2015
Page : 299
Category : Corporations
ISBN 13 : 9789041156105
Description :


Here's a practical new book about the issues that tax lawyers often face in dealing with other countries' tax systems or in confronting tax policy proposals in their own countries. This book discusses current issues in tax design, primarily for corporate income tax, but also dealing with VAT, natural resource taxation, and individual income tax. The contributors, several of them current and former IMF and OECD officials, are primarily tax legal drafting experts that the IMF has been using in its technical assistance projects.


Author : OECD
Publisher : OECD Publishing
Release : 2018-04-12
Page : 240
Category :
ISBN 13 : 9264289534
Description :


This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries.