Tax planning and compliance Books

This book critically examines the various approaches of tax systems in the U.K., the U.S., and Israel, in relation to the timing of the recognition of income and expense for tax purposes, and suggests an innovative new model of timing for tax...

Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to...

Wouldn't you love to abolish the IRS . . .Keep all the money in your paycheck . . .Pay taxes on what you spend, not what you earn . . .And eliminate all the fraud, hassle, and waste of our current system? Then the FairTax is for you. In the face of the...

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...

Oil, gas and mineral deposits are a substantial part of the wealth of many countries, not least in developing and emerging market economies. Harnessing some part of that wealth for fiscal purposes is critical for economic development: in few areas of...

This book examines questions of change and inertia in the context of the longstanding grievances over excessive taxation in rural China. How can some changes be sustained, whilst others cannot? How can a longstanding administrative practice be changed or...

The tax system is one of the instruments said to be available to translate development policy objectives into practice. The wide-ranging papers collected together in this volume, first published in 1978, explore different aspects of the link between...

First published in 1981. This book reports on a decade of research into the effects of taxation on the supply of labour. In addition to their work in making labour supply estimates, the study explores a number of the ways labour supply estimates can be...

This book provides a theory capable of explaining the patterns of public expenditures and taxation that occur under representative government. Economists and political scientists have come to realize that issues of public policy and public finance cannot...

The author of the #1 New York Times bestseller The FairTax Book offers a new look at the fast-growing populist tax reform movement that's poised to become a key campaign issue for 2008 In 2005, firebrand radio talk show host Neal Boortz and Georgia...

This book asks why tax policy is both attracted to and repelled by the idea of justice.Accepting the invitation of economist Henry Simons to acknowledge that tax justice is a theological concept, the work explores theological doctrines of taxation to...

This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy. In this perspective, the efficiency of the main models is examined and two fundamental proposals are put forth: the first...

A Political Economy account of the transformation of international tax cooperation: from the 1920s, and double taxation, to modern tax sovereignty and the international regime shaping it.

The best fiscal system for a country is the one that allows maximum revenue in the long run, satisfying both efficiency and equity. Environmental taxes are consistent with these criteria. Not only it is fair to tax "bads," such as pollution or excessive...

Taxation and Society in Twentieth-Century Argentina provides a historical narrative of the Argentine tax system in the twentieth century. In the 1930s the Argentine system was reformed and modernized and progressive levies were introduced. The new tax...

This is a basic examination of basic tax systems, for both Layperson and Student. It describes the various forms of tax, both historical and theoretical. It examines each in turn, bringing insight to its advantages and hazards. The Author gives a...

This book examines the present status, recent tax reforms and planned tax policies in some South and East Asia countries since the 1990s. The evidence is presented in a user friendly manner, but at the same time uses technically sophisticated methods...

The annual St. James's Place Tax Guide is a reliable, comprehensive and user-friendly guide which explains in simple terms how the UK tax system works and how best to minimise tax liabilities. It is designed both for private individuals needing advice on...

This scarce antiquarian book is a facsimile reprint of the original. Due to its age, it may contain imperfections such as marks, notations, marginalia and flawed pages. Because we believe this work is culturally important, we have made it available as...

This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new...

Why do some countries "learn to tax" and others do not? Why does tax reform consolidate in some countries and not in others? The importance of these queries for the developing world and for Latin America cannot be exaggerated. This book tracks the...

Discussing the Alaska Permanent Fund (APF) and Permanent Fund Dividend (PFD) as a model both for resource policy and for social policy, contributors explore whether other states, nations, or regions would benefit from an Alaskan-style dividend. Many...