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Systems Of General Sales Taxation

Author: Robert F. W. van Brederode
Publisher: Kluwer Law International B.V.
ISBN: 9041128328
Size: 18.15 MB
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This book gives and general overview of sales taxes and describes main characteristics of consumption taxation. It also provides an economic analysis of all the taxes covered and related tax issues such as tax shifting, tax incidence, the economic effect of reduced rates and exemptions, tax accumulation, regressivity, and the Laffer curve approach. In addition, it offers a tax policy approach in regard to specific economic sectors such as the treatment of small enterprises, financial services, and real property. The author further focuses on contrasts between US sales tax and European VAT (in regard of e-commerce and the treatment of capital goods). The work also offers legal analysis in areas such as cross-border transactions and US constitutional restraints.

Value Added Tax

Author: Alan Schenk
Publisher: Transnational Pub Inc
ISBN: 9781571051691
Size: 14.69 MB
Format: PDF, Mobi
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This comparative examination of Value Added Taxes world-wide covers both theory and practice and is intended for an audience of students, teachers, researchers, government officials, and practitioners. The authors are American law professors, both teachers of courses on VAT and long time members of the ABA's Committee on Value Added Tax (recently the Committee on Alternative Tax Systems). The book begins with an extensive survey of VAT principles as enunciated during the second half of the twentieth century in official reports and by economists and other tax authorities. Included are basic statistical data and an appendix delineating the global spread of the tax together with rates in the year 2000. Thereafter, the authors present the legal concepts and definitions displayed in VAT laws and elaborated by the courts of Europe and New Zealand. Comparison is made from time to time with American experience with state retail sales taxes. Application of VATs to particular activities is examined in separate chapters devoted to banking, insurance, real estate, and non-profit organisations. Particular attention is paid to cross-border situations whether international, within the European Union and other country groupings, or within federal countries. The special problems of telecommunications, transportation and E-commerce are covered together in one chapter. A feature of the book of particular use to practitioners as well as students and scholars is an appendix of more than 100 pages, which sets forth the consolidated text of the European Union's famous Sixth Directive. It serves as the governing statutory document for the VATs in EU member countries and is the subject of interpretation and application in many of the litigated cases included or referred to in the book.

Value Added Tax International Practice And Problems

Author: Alan A. Tait
Publisher: International Monetary Fund
ISBN: 9781557750129
Size: 16.62 MB
Format: PDF
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This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international examples from Europe, Latin America, Asia, and the Pacific. He suggests that countries can learn from each other's experiencees with VAT.

The Theory Principles And Management Of Taxation

Author: Jane Frecknall-Hughes
Publisher: Routledge
ISBN: 1135085757
Size: 39.89 MB
Format: PDF, ePub, Docs
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There are many practical textbooks explaining how taxation is applied and calculated but few ever deal thoroughly with the theory behind the practice. This book concisely addresses the principles and theories behind taxation in an accessible and internationally relevant way. It encourages readers to think through and develop an understanding of why taxation is imposed, the different means by which it is imposed and the nature of the problems inherent in this imposition. It addresses background issues, fundamental principles and emerging topics such as: the philosophy and history of taxation; types of taxation; and international issues, including double taxation treaties, residence and transfer prices. This text is essential reading for students of taxation and provides a valuable introduction for students of business, finance and accounting.

Public Finance In Theory And Practice

Author: Holley H. Ulbrich
Publisher: South-Western Pub
ISBN: 9780324016604
Size: 14.80 MB
Format: PDF
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Public Finance in Theory and Practice will provide students with an understanding of the economic role of government. The students will be provided with the tools to critically analyze problems/issues of the public sector using basic economic theory. The author takes a strong emphasis on policy analysis as a way to integrate theory. Integrated throughout the text is an international comparative perspective, allowing students to gain an understanding on various ways to organize government, create policies, collect revenue, and allocate funds. Unlike most public finance text in the market today, Ulbrich's voice represents a public choice approach.

Public Finance

Author: John E. Anderson
Publisher: Cengage Learning
ISBN: 0538478446
Size: 68.81 MB
Format: PDF, Kindle
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Emphasizing policymaking and policy analysis, PUBLIC FINANCE, 2ND Edition uses a variety of applications to deliver modern treatment of everything from overviews and definitions for undergraduates, to mathematical derivations of advanced topics for advanced and graduate-level courses. The text evenly addresses local, state, and federal issues, and shows students how to use fiscal federalism as a framework for analysis. Anderson also demonstrates the effects of international concerns on U.S. public policy, lacing the text with topical discussions on entities and issues that greatly affect the entire world, such as the IMF, World Bank, and Kyoto Protocol. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Texas Politics

Author: Charldean Newell
Publisher: Cengage Learning
ISBN: 1111833060
Size: 20.10 MB
Format: PDF, ePub, Mobi
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TEXAS POLITICS is a comprehensive text written by acclaimed Texas educators that critically compares Texas government and politics to the concepts of democratic theory by using three main themes: democratic ideals, conservatism, and conflict. Boxed features in every chapter make the text more engaging by providing human examples of more theoretical issues, including a You Decide box where students can consider the pros and cons of important topics. Lively presentation of material encourages students to consider controversial issues and debates. More policy coverage and new treatment of Lone Star Media keep this book cutting edge. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Property Appraisal And Assessment Administration

Author: International Association of Assessing Officers
Publisher: Intl Assn of Assessing Off
ISBN:
Size: 31.70 MB
Format: PDF, ePub
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An essential volume for anyone needing information on the property tax: appraisers, taxpayers, students, reformers, government officials. Adopted as the official assessment manual by many states. A readable, authoritative text. Covers valuation methods used by private appraisers & by assessors. Addresses tax policy & management issues related to efficient assessment administration. Treats both practice & underlying theory. Contents include The Ad Valorem Tax System; A Framework for Valuation; The Economics of Real Property Appraisal; Appraisal Theory: Mass Appraisal & Single-Property Appraisal; Data Collection & Management; The Sales Comparison Approach; Land Valuation; The Cost Approach; An Introduction to the Income Approach; Real Investment & Finance; Income, Expense & Lease Analysis; Mass Appraisal; Mass Appraisal Model Building Theory; Mass Appraisal Model Calibration; Elements of Administration; Mapping System Management; Revaluation Planning; Computers in Mass Appraisal; Sales Analysis & Mass Appraisal Performance Evaluation; Quality Assurance, Notifications, Appeals & Public Relations. Index, glossary, references & list of equations. Complemented by Assessment Administration Practices in the U.S. & Canada: 1992 Update. pap. $50 (ISBN 0-88329-082-0) See annotation. To order call: 312-947-2053.

Fiscal Federalism

Author: Robin Boadway
Publisher: Cambridge University Press
ISBN: 0521518210
Size: 62.66 MB
Format: PDF, Kindle
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This book comprehensively examines the principles and practices of fiscal federalism based on the accepted theoretical framework and best practices.

Foundations Of Business

Author: William Pride
Publisher: Cengage Learning
ISBN: 1111580154
Size: 26.65 MB
Format: PDF, ePub
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Foundations of Business, 3E gives students the comprehensive preparation they’ll need to SUCCEED in today’s competitive business world. By providing a brief survey of the major functional areas of business, including management, marketing, accounting, finance, economics, and information technology, this text introduces the reader to core business practices. In addition, the authors address other important concepts such as ethics and social responsibility, forms of ownership, small business and entrepreneurship, and international business. This edition is filled with cutting-edge content, including up-to-date information on the economic crisis, social networking, competition in the global marketplace, and the green movement, as well as suggestions on how to manage a business in the midst of economic ups and downs. All new Inside Business opening cases, new box features, and new end-of-chapter video cases along with an abundance of study aids help both professors and students achieve SUCCESS, the theme of this edition, in the course and beyond. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.