Systems of General Sales Taxation

Author: Robert F. W. van Brederode
Publisher: Kluwer Law International B.V.
ISBN: 9041128328
Format: PDF, Docs
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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 International Practice and Problems

Author: Alan A. Tait
Publisher: International Monetary Fund
ISBN: 9781557750129
Format: PDF, Docs
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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
Format: PDF, Mobi
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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.

Value added tax

Author: Alan Schenk
Publisher: Transnational Pub Inc
ISBN: 9781571051691
Format: PDF, Docs
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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.

Public Finance

Author: John E. Anderson
Publisher: Cengage Learning
ISBN: 1133708366
Format: PDF, ePub
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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.

Das Kapital des Staates

Author: Mariana Mazzucato
Publisher: Antje Kunstmann
ISBN: 395614001X
Format: PDF, Kindle
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Freie Märkte, smarte junge Erfinder und Wagniskapital treiben die Wirtschaft voran; der Staat stört dabei nur und muss daher nach Kräften zurückgedrängt werden. Wie ein Mantra wird dieser oberste Glaubensartikel des Neoliberalismus seit Jahrzehnten wiederholt – aber stimmt er auch? Die Ökonomin Mariana Mazzucato, die seit Jahren über den Zusammenhang zwischen Innovation und Wachstum forscht, beweist das Gegenteil: Wann und wo immer technologische Innovationen zu wirtschaftlichem Aufschwung und Wohlstand geführt haben, hatte ein aktiver Staat die Hand im Spiel. Von der Elektrifizierung bis zum Internet – Motor der Entwicklung, oft bis zur Markteinführung, war stets der Staat. Apples Welterfolg gründet auf Technologien, die sämtlich durch die öffentliche Hand gefördert wurden; innovative Medikamente, für die die Pharmaindustrie ihren Kunden gern hohe Entwicklungskosten in Rechnung stellt, stammen fast ausnahmslos aus staatlicher Forschung. Innovationen und nachhaltiges Wachstum, das derzeit alle fordern, werden also kaum von der Börse kommen. Viel eher von einem Staat, der seine angestammte Rolle neu besetzt, sein einzigartiges Kapital nutzt und mit langem Atem Zukunftstechnologien wie den Ausbau erneuerbarer Energien vorantreibt. Ein brandaktuelles Buch, das die aktuelle Diskussion über die Zukunft der Wirtschaft und die Rolle des Staates vom Kopf auf die Füße stellt.

Property appraisal and assessment administration

Author: International Association of Assessing Officers
Publisher: Intl Assn of Assessing Off
ISBN:
Format: PDF, Docs
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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.

Makro konomik

Author: N. Gregory Mankiw
Publisher: Haufe-Lexware
ISBN: 3791037846
Format: PDF, Mobi
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!-- Generated by XStandard version 2.0.1.0 on 2016-02-17T17:17:57 -- Der „Mankiw" ist nicht nur ein maßgebliches Standardwerk an deutschen Hochschulen. Übersetzt in zahlreiche Sprachen wird der Klassiker weltweit erfolgreich in Lehrveranstaltungen eingesetzt. Diskussionen um Themen wie Inflation, Arbeitslosigkeit und Wachstum Möglichkeiten und Grenzen der Geld-, Fiskal- und Außenwirtschaftspolitik Die 6. deutsche Auflage wurde umfassend überarbeitet und berücksichtigt auch die Aktualisierungen der 7. US-Auflage. Eine zentrale Neuerung ist das Kapitel „Ein dynamisches Modell der Gesamtnachfrage und des Gesamtangebots". Es präsentiert die wesentlichen makroökonomischen Forschungsergebnisse der letzten Jahre. Aktuelle Texte und neue Fallbeispiele zur jüngsten Wirtschafts- und Finanzkrise Modernisiertes, zweifarbiges Layout

Fiscal Federalism

Author: Robin Boadway
Publisher: Cambridge University Press
ISBN: 9781139477666
Format: PDF, ePub, Mobi
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This book provides a comprehensive account of the principles and practices of fiscal federalism based on the currently accepted theoretical framework and best practices. The traditional topics of assignment of responsibilities, intergovernmental fiscal arrangements, fiscal competition, and grants are covered in a unified framework with reference to actual practices followed in federations around the world. Special issues such as local government and the implications of natural resource issues are considered along with emerging issues such as governance, corruption, and the effect of globalization and the information revolution on the nation state. The treatment is non-technical and suitable for a wide variety of audiences, including scholars, instructors, students, policy advisors, and practitioners.

Europ isches Steuerrecht

Author: Helmut Rehm
Publisher: Springer-Verlag
ISBN: 3834968285
Format: PDF, ePub, Docs
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Für den Berater ergibt sich aus dem Gemeinschaftsrecht sowohl die Chance, für seinen Mandanten eine steuergünstige Gestaltung zu realisieren, als auch das Risiko, sich bei Nichtkenntnis des Gemeinschaftsrechts gegenüber seinem Mandanten Haftungsansprüchen auszusetzen. Das Werk erläutert anschaulich und praxisnah die wichtigsten Regelungen im Europäischen Steuerrecht.