Tax and Government in the 21st Century
Tax and Government in the 21st Century

Author: Miranda Stewart

Publisher: Cambridge University Press

Published: 2022-09-08

Total Pages: 0

ISBN-13: 9781107483507

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With an accessible style and clear structure, Miranda Stewart explains how taxation finances government in the twenty-first century, exploring tax law in its historical, economic, and social context. Today, democratic tax states face an array of challenges, including the changing nature of work, the digitalisation and globalisation of the economy, and rebuilding after the fiscal crisis of the COVID-19 pandemic. Stewart demonstrates the centrality of taxation for government budgets and explains key tax principles of equity, efficiency and administration. Presenting examples from a wide range of jurisdictions and international developments, Stewart shows how tax policy and law operate in our everyday lives, ranging from family and working life to taxing multinational enterprises in the global digital economy. Employing an interdisciplinary approach to the history and future of taxation law and policy, this is a valuable resource for legal scholars, practitioners and policy makers.

EU Tax Law and Policy in the 21st Century
EU Tax Law and Policy in the 21st Century

Author: Werner Haslehner

Publisher: Kluwer Law International B.V.

Published: 2016-04-24

Total Pages: 440

ISBN-13: 9041188169

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Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.

Taxation
Taxation

Author: Terrance B. Caldewell

Publisher: Nova Publishers

Published: 2008

Total Pages: 214

ISBN-13: 9781604560992

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Taxes fund the services provided by governments. The goal of tax policy is to design a tax system that produces the desired amount of revenue and balances the minimisation of compliance and efficiency costs with other objectives, such as equity, transparency, and administrability. This new book brings to light new issues and challenges in this field.

Tax Reform in the 21st Century
Tax Reform in the 21st Century

Author: John G. Head

Publisher: Kluwer Law International B.V.

Published: 2009-01-01

Total Pages: 578

ISBN-13: 9041128298

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No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that's fair and equitable to taxpayers while simultaneously promoting economic growth and providing the state with the funds it needs to adequately address the needs of its citizens? This insightful work, featuring contributions from a stellar array of international tax experts and economists, addresses the crucial, relevant issues which developed countries will confront in the early decades of the 21st century: The pursuit of tax reform. Personal tax base: income or consumption? Tax rate scale: equity and efficiency aspects. Business tax reform: structural and design issues. Interjurisdictional issues. Controlling tax avoidance.

Tax and Government in the 21st Century
Tax and Government in the 21st Century

Author: Miranda Stewart

Publisher: Cambridge University Press

Published: 2022-09-08

Total Pages: 433

ISBN-13: 1009302442

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With an accessible style and clear structure, Miranda Stewart explains how taxation finances government in the twenty-first century, exploring tax law in its historical, economic, and social context. Today, democratic tax states face an array of challenges, including the changing nature of work, the digitalisation and globalisation of the economy, and rebuilding after the fiscal crisis of the COVID-19 pandemic. Stewart demonstrates the centrality of taxation for government budgets and explains key tax principles of equity, efficiency and administration. Presenting examples from a wide range of jurisdictions and international developments, Stewart shows how tax policy and law operate in our everyday lives, ranging from family and working life to taxing multinational enterprises in the global digital economy. Employing an interdisciplinary approach to the history and future of taxation law and policy, this is a valuable resource for legal scholars, practitioners and policy makers.

Coordination and Cooperation
Coordination and Cooperation

Author: Brigitte Alepin

Publisher: Kluwer Law International B.V.

Published: 2021-11-25

Total Pages: 301

ISBN-13: 9403537604

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Series on International Taxation #81 The tax landscape today looks dramatically different from how it appeared even a generation ago. Ongoing sweeping changes in information technologies, massive economic downturns, unforeseen catastrophes such as the global pandemic that hit the world in 2020, and ever more sophisticated methods of tax evasion and avoidance are only some of the factors that have perplexed and even confounded tax authorities. This important book provides a comprehensive overview of the global tax challenges confronting tax policy today, with insightful contributions by both well-known tax experts and fresh new voices in the field. The authors address such critical issues as the following: international tax reform initiatives; effects of climate change; tax justice in times of crisis; international tax cooperation; taxing multinationals; role of tax havens; participation and collaboration of developing countries; the growing presence of artificial intelligence and robots; prospects for a green economic recovery; and tax ethics and social inclusiveness. The contributions originated with the groundbreaking tax summit TaxCOOP2020, held online at the peak of the Covid-19 pandemic in October 2020. At a time when tax policy seems poised at the dawn of a fundamental transformation, this inestimable volume will be welcomed by tax practitioners and academics, concerned government officials, businesspeople, international organizations, and non-governmental organizations (NGOs), all of whom will here have access to a variety of points of view and innovative approaches to the future direction of taxation.

Understanding Taxation
Understanding Taxation

Author: Chet'la Sebree

Publisher: Cavendish Square Publishing, LLC

Published: 2019-07-15

Total Pages: 80

ISBN-13: 1502646161

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What are taxes and what are they used for? Through this book, students will gain a general understanding of the obligatory fees each person in a country is required to pay the government. The text explains the history of taxation as well as the different types of taxes and their effects. Additionally, students will learn how important taxation is to modern economies and how taxation levels can rise or fall depending on a nation's financial health. Through real-world examples, readers will see how twenty-first century tax policies affect individuals, corporations, and countries.

We are Better Than this
We are Better Than this

Author: Edward D. Kleinbard

Publisher: Oxford University Press, USA

Published: 2015

Total Pages: 545

ISBN-13: 019933224X

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"A book which examines how government - which is to say, all of us, acting collectively - can make our country healthier, wealthier and happier, if we put government to useful work in those areas where it most productively complements our private markets"--Provided by publisher.

United States Tax Reform in the 21st Century
United States Tax Reform in the 21st Century

Author: George R. Zodrow

Publisher: Cambridge University Press

Published: 2008-10-14

Total Pages: 364

ISBN-13: 9780521084901

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Tax reform debates in the United States have for some time been dominated by the question of whether the existing corporate and individual income tax system should be replaced with some form of a national consumption tax. This book contains essays by a group of internationally recognized tax experts who describe the current state of the art in economic thinking on the issue of whether fundamental tax reform is preferable to continued incremental reform of the existing income tax. The collection covers a wide range of tax policy issues related to consumption tax reforms, including their economic effects, distributional consequences, effects on administrative and compliance costs, transitional issues and the political aspects of fundamental tax reform, and international comparisons.