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With acknowledgment of the growing popularity of the trust as an effective taxation planning vehicle, this article … shortcomings of section 84A as a plug to the gap of created by the child exemption in personal taxation. The article next considers …
Persistent link: https://www.econbiz.de/10013036677
This paper assesses the current Colombian mining tax and royalty regime in terms of efficiency, competitiveness and revenue performance vis-a-vis other relevant mining countries. It then discusses the convenience of introducing a Resource Rent Tax (RRT) to new mining projects (together with a...
Persistent link: https://www.econbiz.de/10013027789
, domestic constitutional law, double taxation, etc) …
Persistent link: https://www.econbiz.de/10013237657
The main purpose of this book is to promote the dissemination of the basic notions of taxation from a policy, legal and … book sets out current principles of taxation from both an economic and legal perspective, explains taxation in different ….The book explains the fundamentals of taxation in a simple manner and without reference to a specific legal system. This method …
Persistent link: https://www.econbiz.de/10012828861
The philanthropic sector is highly consequential, particularly in the United States, and the most important policies directed toward this sector are tax policies. Yet most economic analysis of the optimal tax treatment of charitable giving is ad hoc, treating it as a subject unto itself. This...
Persistent link: https://www.econbiz.de/10014421177
This Comment evaluates four recent proposals to reform tax laws affecting the financial industry. After introducing the proposals, the author provides a theoretical framework for evaluating them and then relies on this framework to explore the benefits and drawbacks of each. Ultimately, the...
Persistent link: https://www.econbiz.de/10013135154
cumbersome accounting, auditing, tax returns and consequent quagmire of all tax related cases. Taxation, tax collection, tax …
Persistent link: https://www.econbiz.de/10013113438
elasticity of reported income, the welfare cost of taxation and the tax revenue as a percent of output, with sensitivity analysis … of taxation, and makes for a stable income tax share of output. …
Persistent link: https://www.econbiz.de/10012294036
In the European Union Member States, value-added tax (VAT) is undergoing a continuous process of harmonization, which was initiated in the 1960s by the introduction of the First and Second Council Directives and which resulted in the implementation of the common tax assessment base. Currently,...
Persistent link: https://www.econbiz.de/10012027111
The Internal Revenue Code is riddled with features that allow U.S. taxpayers to reduce their federal tax liability by operating through tax haven companies. Some of these provisions are historic anomalies. Others are better understood as inadvertent loopholes than considered legislative grace....
Persistent link: https://www.econbiz.de/10014190764