Taxation, Melville Alan

Автор: Salanie Bernard
Название: Economics of Taxation
ISBN: 0262016346 ISBN-13(EAN): 9780262016346
Издательство: MIT Press
Рейтинг:
Цена: 47870.00 T
Наличие на складе: Невозможна поставка.
Описание:

A concise and rigorous text that combines theory, empirical work, and policy discussion to present core issues in the economics of taxation.

This concise introduction to the economic theories of taxation is intuitive yet rigorous, relating the theories both to existing tax systems and to key empirical studies. The Economics of Taxation offers a thorough discussion of the consequences of taxes on economic decisions and equilibrium outcomes, as well as useful insights into how policy makers should design taxes. It covers such issues of central policy importance as taxation of income from capital, environmental taxation, and tax credits for low-income families.

This second edition has been significantly revised and updated. Changes include a substantially rewritten chapter on direct taxation; a discussion of recent research in the chapter on mixed taxation; the replacement of the chapter on capital taxation with a chapter on the "new dynamic public finance"; and considerations of environmental taxation in both theory and policy chapters.

The book is aimed at graduate students or advanced undergraduates taking public finance classes as well as economists who want to learn more about the topic. It combines discussion of theory, empirical work, and policy objectives in compact form. Appendixes provide necessary background material on consumer and producer theory and the theory of optimal control.

Автор: Brownlee
Название: Federal Taxation in America
ISBN: 1107099765 ISBN-13(EAN): 9781107099760
Издательство: Cambridge Academ
Рейтинг:
Цена: 90810.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book provides an inviting, compact and comprehensive history of American taxation that assists in understanding contemporary tax issues. It also offers scholars, graduate students and advanced undergraduates in history, political science, sociology, economics and law an interdisciplinary interpretation of that history.

Автор: Bank
Название: Anglo-American Corporate Taxation
ISBN: 0521887763 ISBN-13(EAN): 9780521887762
Издательство: Cambridge Academ
Рейтинг:
Цена: 77090.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book is not just for tax and public finance specialists, but for anyone interested in the development of the British and American corporation over the last century, the impact of law, politics, economics and culture on corporate taxation, and the effect of globalization in breaking down national distinctions.

Автор: Huang
Название: Taxation and Governmental Finance in Sixteenth-Century Ming China
ISBN: 0521104874 ISBN-13(EAN): 9780521104876
Издательство: Cambridge Academ
Рейтинг:
Цена: 47520.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Originally published in 1974, this is a detailed study of the financial administration of the Chinese government during the Ming dynasty (1368-1644), with particular attention to the sixteenth century.

Автор: Bernstein
Название: Taxation without Representation in Contemporary Rural China
ISBN: 0521082897 ISBN-13(EAN): 9780521082891
Издательство: Cambridge Academ
Рейтинг:
Цена: 33790.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book provides the first, in-depth English study of the problem of aggressive taxation by local governments in China and explains how this has played a large role in the development gap between urban and rural areas and in the disaffection of a large proportion of the population in rural China.

Автор: Richelle
Название: State Aid Law and Business Taxation
ISBN: 3662530546 ISBN-13(EAN): 9783662530542
Издательство: Springer
Рейтинг:
Цена: 121110.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States’ legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts’ jurisprudence on Art.107 TFEU the authors lay out fundamental issues – e.g. on legal concepts like “advantage”, “selectivity” and “discrimination” – and explore current problems – in particular policy and practice regarding “harmful” tax competition within the European Union. This includes the Member States’ Code of Conduct on business taxation, the limits to anti-avoidance legislation and the options for legislation on patent boxes. The European Commission’s recent findings on preferential “rulings” are discussed as well as the general relationship between international tax law, transfer pricing standards and the European prohibition on selective fiscal aids.