Taxation
Taxation

Author: Margaret Anne Lamb

Publisher: Oxford University Press, USA

Published: 2005

Total Pages: 329

ISBN-13: 0199242933

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It comments upon how disciplinary-based approaches to tax research have developed in Law, Economics, Accounting, Political Science, and Social Policy. Its authors then go on to introduce an interdisciplinary research approach to taxation research.".

Congressional Record
Congressional Record

Author: United States. Congress

Publisher:

Published: 1972

Total Pages: 1462

ISBN-13:

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The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)

Taxing Culture
Taxing Culture

Author: Ann Mumford

Publisher: Routledge

Published: 2017-07-05

Total Pages: 324

ISBN-13: 1351895990

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The introduction of self-assessment for income tax collection in the late 1990s marked a striking moment of cultural convergence between the UK and the US. This book analyses the socio-political factors leading to and resulting from this fundamental change in the relationship between taxpayers and the Inland Revenue, using perspectives in comparative law and the new outlooks of modern tax and cultural theory. It will be of interest to those studying theories of compliance, cultural legal studies, and law and society.

CJEU Case Law in Direct Taxation: Territoriality and Fundamental Freedoms
CJEU Case Law in Direct Taxation: Territoriality and Fundamental Freedoms

Author: Stephanie Zolles

Publisher: Linde Verlag GmbH

Published: 2023-07-13

Total Pages: 253

ISBN-13: 3709412811

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The principle of territoriality and the fundamental freedoms The tension between the fundamental freedoms and the sovereignty of the Member States is omnipresent in the CJEU ́s case law on direct taxation. A significant number of cases concerned one of the core principles in national tax laws: the principle of territoriality. Although this principle is continuously mentioned in cases concerning the compatibility of direct tax measures with the fundamental freedoms, the case law seems to provoke more questions than answers. This book provides guidance on the meaning of territoriality in the CJEU ́s case law on direct taxation as well as on the role which this principle plays in the compatibility of domestic direct tax measures with the fundamental freedoms. During a critical and dogmatically oriented journey through the CJEU ́s case law, the reader can enjoy a comprehensive analysis, containing references to more than 300 cases. Without a doubt, this timeless reflection of the tension between the principle of territoriality and the fundamental freedoms is not only interesting from a dogmatic perspective, but also from a tax policy one.

A Comparative History of Motor Fuels Taxation, 1909–2009
A Comparative History of Motor Fuels Taxation, 1909–2009

Author: Carl-Henry Geschwind

Publisher: Lexington Books

Published: 2017-05-09

Total Pages: 257

ISBN-13: 1498553818

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Slowing down global warming is one of the most critical problems facing the world’s policymakers today. One favored solution is to regulate carbon consumption through taxation, including the taxation of gasoline. Yet gasoline tax levels are much lower in the United States than elsewhere. Why is this so, and what does it tell us about the prospects for taxing carbon here? A Comparative History of Motor Fuels Taxation, 1909–2009: Why Gasoline Is Cheap and Petrol Is Dear examines these questions by tracing the evolution of gasoline tax policies in the United States, Germany, the United Kingdom, and New Zealand since the early twentieth century. In the process, it highlights the crucial role played by fiscal crises.