This paper aims to analyze Turkish Tax System after the economic liberalization period of 1980’s, which still remains in an area that has not been fully transformed for the new economic order. This study differs from traditional ones that investigates the classical historical development of...

Frontmatter -- Preface -- Acknowledgments -- Contents -- Chapter I. Introduction -- Chapter II. State-Administered Locally-Shared Taxes -- Chapter III. State-Administered Locally-Shared Corporation -- Chapter IV. State-Administered Locally-Shared Inheritance Taxes -- Chapter V....

Introduction -- The Constitution of the United States -- Federal public law -- Treasury regulations -- Judicial opinions -- Public guidance from the Office of Chief Counsel -- Taxpayer-specific guidance from the Office of Chief Counsel -- Documents generated by the Office of Chief Counsel for...

This book provides a historical understanding of current debates over tax reform and offers a comparative framework for discussing the relationship between fiscal policy and the distribution of income and wealth. Topics covered include the evolution of income taxation since World War II; the...

"A gripping account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British...