Taxing Popularity
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Taxing Popularity
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Author : Julie P. Smith
language : en
Publisher:
Release Date : 2004
Taxing Popularity written by Julie P. Smith and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Taxation categories.
"Draws out the key features of the evolution of taxation in Australia, with their implications for the current debate on the future direction of taxation policy." - preface.
Taxing The Rich
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Author : Kenneth Scheve
language : en
Publisher: Princeton University Press
Release Date : 2016-03-29
Taxing The Rich written by Kenneth Scheve and has been published by Princeton University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-03-29 with Political Science categories.
A groundbreaking history of why governments do—and don't—tax the rich In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens—and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.
The Taxation Of High Income Earners
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Author : Mr.Parthasarathi Shome
language : en
Publisher: International Monetary Fund
Release Date : 1993-12-01
The Taxation Of High Income Earners written by Mr.Parthasarathi Shome and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993-12-01 with Business & Economics categories.
The 1980s trends were to lower marginal personal income tax rates, scale down rate structures, and apply the highest rate at lower levels of per capita GDP. In the 1990s, driven by fiscal deficits and unemployment, and difficulty in linking high marginal rates to low incentives or revenue productivity, tax authorities are again demonstrating an interest in increasing marginal rates. This will burden those that are correctly paying the tax. Instead, equity and revenue productivity should be improved through minimum taxes, presumptive taxes, adequate inclusion of capital income in the tax base, revitalization of property taxes, and selected luxury taxes.
Popularity A Bridge Between Classical And Behavioral Finance
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Author : Roger G. Ibbotson
language : en
Publisher: CFA Institute Research Foundation
Release Date : 2018
Popularity A Bridge Between Classical And Behavioral Finance written by Roger G. Ibbotson and has been published by CFA Institute Research Foundation this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with Business & Economics categories.
Classical and behavioral finance are often seen as being at odds, but the idea of “popularity” has been introduced as a way of reconciling the two approaches. Investors like or dislike various characteristics of securities for rational reasons (as in classical finance) or irrational reasons (as in behavioral finance), which makes the assets popular or unpopular. In the capital markets, popular (unpopular) securities trade at prices that are higher (lower) than they would be otherwise; hence, the shares may provide lower (higher) expected returns.This book builds on this idea and expands it in two major ways. First, it introduces a rigorous asset pricing model, the popularity asset pricing model (PAPM), which adds investor preferences for security characteristics other than the risk and expected return that are part of the capital asset pricing model. A major conclusion of the PAPM is that the expected return of any security is a linear function of not only its systematic risk (beta) but also of all security characteristics that investors care about. The other major contribution of the book is new empirical work that, while confirming the well-known premiums (such as size, value, and liquidity) in a popularity context, supports the popularity hypothesis on the basis of portfolios of stocks based on such characteristics as brand value, sustainable competitive advantage, and reputation. Popularity unifies the factors that affect price in classical finance with those that drive price in behavioral finance, thus creating a unifying theory or bridge between classical and behavioral finance.
Tax Farming
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Author : Mr.Peter Stella
language : en
Publisher: International Monetary Fund
Release Date : 1992-09-01
Tax Farming written by Mr.Peter Stella and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992-09-01 with Business & Economics categories.
Systemic tax administration problems in many developing countries have led to a search for radical solutions. One such proposed solution is tax farming. Tax farming is a system wherein the right to collect taxes is auctioned off to the highest bidder. An analysis of the historical experience with tax farming shows that its purported administrative efficiency is largely illusory. While certain aspects of tax administration may be suitable for privatization, the classic form of tax farming would appear to have little attraction for a modern state concerned with justice and equity.
Taxation Of Crypto Assets
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Author : Niklas Schmidt
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2020-11-27
Taxation Of Crypto Assets written by Niklas Schmidt and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-11-27 with Law categories.
The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions.
Tax Havens
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Author : Anthony Sanfield Ginsberg
language : en
Publisher: Prentice Hall
Release Date : 1991
Tax Havens written by Anthony Sanfield Ginsberg and has been published by Prentice Hall this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Tax havens categories.
Tax havens are experiencing an upswing in popularity owing to the decrease in domestic tax shelters brought about by the Tax Reform Act of 1986. With the growth of multinational corporations and the globalization of corporate finance, tax havens such as the Isle of Man, the Cayman Islands and Lichtenstein are seeing larger influxes of money than in the past 25 years. This book describes each of the financial, tax and legal ramifications of the six most popular tax havens.
Tax Havens
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Author : Anthony Ginsberg
language : en
Publisher:
Release Date : 1998-04-01
Tax Havens written by Anthony Ginsberg and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-04-01 with categories.
Studies In The History Of Tax Law Volume 3
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Author : John Tiley
language : en
Publisher: Bloomsbury Publishing
Release Date : 2009-09-17
Studies In The History Of Tax Law Volume 3 written by John Tiley and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-09-17 with Law categories.
This work on the history of tax law presents the papers delivered at the third Tax Law History Conference in 2006 organised by the Centre for Tax Law in the Law Faculty at Cambridge University. The papers deal with a range of topics, and though the breadth of topics is broad, it is not devoid of pattern. The majority of the papers deal with themes connected with continental Europe, law and empire, international law, and the problems of progression and the tax system. As a whole the papers, by leading tax scholars from all over the world, once again illustrate a wide variety and depth of learning on tax history, and highlight the important issues waiting to be investigated in this rapidly growing field of scholarship.
Artful Aussie Tax Dodger
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Author : Lex Fullarton
language : en
Publisher: Columbia University Press
Release Date : 2017-05-30
Artful Aussie Tax Dodger written by Lex Fullarton and has been published by Columbia University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-05-30 with Business & Economics categories.
In The Artful Aussie Tax Dodger, Lex Fullarton studies the impact of 100 years of taxation legislation in Australia, from 1915 to 2016. He finds that despite the lessons of a century of taxpayers and administrators' actions and reactions, old habits are hard to break. Driven by the winds of various political and social interests, Australia embarked on a century of tax reform from the moment when its first Income Tax Assessment Act was introduced. Fullarton discusses the oldest of tax planning entities, the British Trust, the introduction of Australia’s ‘reformed‘ consumption tax, its VAT, referred to as Goods and Services Tax, an analysis of tax avoidance schemes, and finally government taxation reform. This book looks at how Australia’s tax legislation was grounded, added to, avoided, and evolved, until it went ‘Back to the Future’. It is a collection of studies compiled from experience and research conducted over twenty years of involvement in taxation law in rural and remote Australia.