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Advances in Taxation
In the latest volume of Advances in Taxation, editor John Hasseldine includes studies from expert contributors to explore topics such as: the stock market reaction to the Tax Cuts and Jobs Act; strategic repatriations made by firms; and corporate social responsibility and tax planning.
Taxation
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Tax Administration and the Small Taxpayer
Small taxpayers should pay their appropriate revenue share while their compliance costs should be reduced. This assumes importance as restructuring in emerging markets has meant rapid growth in services through self-employed small entrepreneurs, who have good revenue potential. Administrative facilitators such as a single tax covering income tax, VAT, and social security tax, at a reduced rate, do not lower tax evasion. They increase vertical and horizontal inequity, and lead to adverse resource allocation. A strategy is needed, extending modernization achieved in large taxpayer units (LTUs) to small taxpayers, including rationalization of collection and reporting of revenue data for policy formulation.
The Concept of Income
Présentation de l'éditeur : "A resource book primarily for policy makers and academic tax, accounting and economics researchers, who require an in-depth analysis of the concept of income and its development for tax purposes."
Tax Fairness and Folk Justice
Why have Americans severely limited the estate and gift tax - ostensibly targeted at only the very wealthy - but greatly expanded the subsidies to low-wage workers through the Earned Income Tax Credit, now the single largest poverty program in the country? Why do people hate the property tax so much, yet seemingly revolt against it only during periods of economic change? Why are some groups of taxpayers more obedient to the tax authorities than others, even when they face the same enforcement regime? These puzzling questions all revolve around perceptions of tax fairness. Is the public simply inconsistent? A sympathetic and unified explanation for these attitudes is based on understanding the everyday psychology of fairness and how it comes to be applied in taxation. This book demonstrates how a serious consideration of 'folk justice' can deepen our understanding of how tax systems actually function and how they can perhaps be reformed.
Advances in Taxation
Methodologically, volume 20 features considerable breadth. Two articles support their conclusions with analytical modeling. Two others employ experimental methods using taxpayer/practitioner subjects. In addition, two use quasi-experimental empirical analyses. Of the last two articles, one uses survey methods, and the last is a review article.
World Economic Outlook, May 2001
The World Economic Outlook, published twice a year in English, French, Spanish, and Arabic, presents IMF staff economists analyses of global economic developments during the near and medium term. Chapters give an overview of the world economy; consider issues affecting industrial countries, developing countries, and economies in transition to market; and address topics of pressing current interest. Annexes, boxes, charts, and an extensive statistical appendix augment the text.
Malaysia's Taxation System
Malaysia’s Taxation System: Contemporary Practices, Issues and Future Direction offers a clear and concise analysis of Malaysia’s taxation system in terms of its origin and its adaptation to changing economic and social conditions. With unique insights from experienced legal, accounting, and tax practitioners and eminent academics, this book highlights the need for a holistic review of the taxation system going forward as the country strives for high-income status in the near future.
eCommerce and the Effects of Technology on Taxation
This book focuses on the impact of technology on taxation and deals with the broad effect of technology on diverse taxation systems. It addresses the highly relevant eTax issue and argues that while VAT may not be the ultimate solution with regard to taxing electronic commerce, it can be demonstrated to be the most effective solution to date. The book analyzes the application and the effectiveness of traditional income tax principles in contradistinction to VAT principles. Taking into account rapidly ameliorating technology, the book next assesses the compatibility between electronic commerce and diverse systems of taxation. Using case studies of Amazon.com and Second Life as well as additional practical examples, the book demonstrates the effectiveness of VAT in respect of electronic commerce and ameliorating technology in the incalculable and borderless realm of cyberspace.
