Browsing Sociology by Subject "Tax"

Now showing items 1-20 of 31

    • Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches 

      Bank, Steven A. (Cambridge University Press, 2011)
      The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under ...

    • Catching Capital: The Ethics of Tax Competition 

      Dietsch, Peter (Oxford University Press, 2015)
      Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying ...

    • Common Corporate Tax Base in the EU: Impact on the Size of Tax Bases and Effective Tax Burdens 

      Spengel, Christoph; Oestreicher, Andreas (Physica-Verlag Heidelberg, 2012)
      The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate ...

    • Concepts in Federal Taxation 2012 

      Murphy, Kevin E.; Higgins, Mark (South-Western College/West, 2011)
      Murphy and Higgins' Concepts in Federal taxation 2012 offers students a better way to learn tax through a conceptual approach. Instead of memorizing the complex and often intimidating tax codes, regulations, exceptions, ...

    • Corporate Loss Utilisation through Aggressive Tax Planning 

      OECD (OECD Publishing, 2011)
      Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes ...

    • Corporate Tax Reform: Taxing Profits in the 21st Century 

      Sullivan, Martin A. (Apress, 2011)
      Taxing Profits in the 21st Century is not selling an idea or approaching the issue from a particular political slant. It boils down the complexity of corporate taxation into simple language so readers can make up their own ...

    • Deduct It!: Lower Your Small Business Taxes, 8th Edition 

      Fishman, Stephen (Nolo, 2011)
      Business tax deductions, from start-up to success - learn how to Deduct It!Completely updated for 2011 returns!Understanding tax deductions is one of the keys to start-up success. Learn how to make more money for your small ...

    • eCommerce and the Effects of Technology on Taxation: Could VAT be the eTax Solution? 

      Bardopoulos, Anne Michele (Springer International Publishing, 2015)
      This book focuses on the impact of technology on taxation and deals with the broad effect of technology on diverse taxation systems. It addresses the highly relevant eTax issue and argues that while VAT may not be the ...

    • Essentials of Federal Income Taxation for Individuals and Business 

      Johnson, Linda M. (CCH Inc., 2014)
      Essentials of Federal Income Taxation for Individuals and Business by Linda M. Johnson features an easyreading, straightforward forms approach that is both simple and direct without complex legal language. It introduces ...

    • The Ethics of Tax Evasion: Perspectives in Theory and Practice 

      McGee, Robert W. (Springer-Verlag New York, 2012)
      Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, ...

    • From Optimal Tax Theory to Tax Policy: Retrospective and Prospective Views 

      Boadway, Robin (The MIT Press, 2012)
      Many things inform a country's choice of tax system, including political considerations, public opinion, bureaucratic complexities, and ideas drawn from theoretical analysis. In this book, Robin Boadway examines the role ...

    • Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United Kingdom 2011: Combined: Phase 1 + Phase 2 

      OECD (OECD Publishing, 2011)
      The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions ...

    • Global Perspectives on Income Taxation Law 

      Yonah, Reuven Avi; Sartori, Nicola; Marian, Omri (Oxford University Press, 2011)
      In Global Perspectives on Income Taxation Law, Reuven Avi-Yonah, Nicola Sartori, and Omri Marian cover basic, corporate and international tax law from a comparative perspective. The book both supplements readings in US tax ...

    • Global Tax Fairness 

      Pogge, Thomas; Mehta, Krishen (Oxford University Press, 2016)
      This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of ...

    • The Hidden Wealth of Nations: The Scourge of Tax Havens 

      Zucman, Gabriel; Fagan, Teresa Lavender; Piketty, Thomas (University Of Chicago Press, 2015)
      In The Hidden Wealth of Nations, Zucman offers an inventive and sophisticated approach to quantifying how big the problem is, how tax havens work and are organized, and how we can begin to approach a solution. His research ...

    • Home Business Tax Deductions: Keep What You Earn, 8th Edition 

      Fishman, Stephen (Nolo, 2011)
      Keep your hard-earned money in your home business!Completely updated for 2011 returns!Tax deductions are essential to any business, but even more so when your office is also your home. Don't spend thousands on an accountant ...

    • International Company Taxation: An Introduction to the Legal and Economic Principles 

      Schreiber, Ulrich (Springer-Verlag Berlin Heidelberg, 2013)
      The book is written for students of business economics and tax law. It focuses on investment and financing decisions in cross-border situations. In particular, the book deals with: Legal structures of international company ...

    • More than Revenue: Taxation as a Development Tool 

      Corbacho, Ana; Cibils, Vicente Fretes; Lora, Eduardo (Palgrave Macmillan US, 2013)
      This exciting new volume provides an up-to-date overview of the current state of taxation in the Latin America and Caribbean (LAC) region, its main reform needs, and possible reform strategies that take into account the ...

    • Philosophical Explorations of Justice and Taxation: National and Global Issues 

      Gaisbauer, Helmut p.; Schweiger, Gottfried; Sedmak, Clemens (Springer International Publishing, 2015)
      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 ...

    • South-Western Federal Taxation 2013: Comprehensive 

      Raabe, William A. (South-Western, 2012)
      Clearly introduce even the most complex tax concepts and today's ever-changing tax legislation with SOUTH-WESTERN FEDERAL TAXATION 2013: COMPREHENSIVE VOLUME, 36E. Renowned for its understandable, time-tested presentation, ...