Similar Search Results

Bartlett, Bruce - 2010

This article examines the distribution of wealth and theories justifying both the acquisition of great wealth and limitations on it. Discusses the estate tax, its economic effects and effectiveness in equalizing the distribution of wealth. Concludes that it has been very ineffective and that...

Persistent link: https://www.econbiz.de/10013136510

Agenda for Tax Reform

Bartlett, Bruce - 2010

This article reviews various options for tax reform, emphasizing that the choice of tax rates and tax base are separate issues for achieving different things. Liberals generally support progressive rates and an income base, while conservatives generally support a flat rate on a consumption base....

Persistent link: https://www.econbiz.de/10013136512

Why the FairTax Won't Work

Bartlett, Bruce - 2010

Persistent link: https://www.econbiz.de/10013136513

Ethical Issues in Transfer Pricing

McGee, Robert W. - 2010

Most papers on transfer pricing deal either with technical aspects of the topic or strategy. Research on ethical aspects of transfer pricing is almost totally absent from the business literature and is scantly covered in the ethics literature. The purpose of this paper is to fill that gap....

Persistent link: https://www.econbiz.de/10013138540

Web Appendix for 'Optimal Tax Policy and the Symmetries of Ignorance'

Sanchirico, Chris William - 2012

This document is the web appendix for Optimal Tax Policy and the Symmetries of Ignorance (June 2011). University of Pennsylvania, Institute for Law & Economic Research Paper No. 11-19; U of Penn Law School, Public Law Research Paper No. 11-21. Available at SSRN: "http://ssrn.com/abstract=1856123"...

Persistent link: https://www.econbiz.de/10013113396

A Capital Gains Anomaly : Commissioner v. Banks and the Proceeds from Lawsuits

Black, Steve - 2012

When a litigant receives an award of damages or agrees to a settlement of a lawsuit for which the litigant and her attorney have agreed to a contingent fee, a portion of those damages or the settlement is paid to the attorney. For income tax purposes, there is a question of whether the litigant...

Persistent link: https://www.econbiz.de/10013114640

Common Control and the Delineation of the Taxable Entity

Aikins, Michael - 2012

This Note proposes a solution to what has been one of the most vexing problems in state corporate taxation and in multijurisdictional taxation generally: the delineation of the scope of the entity that an individual jurisdiction is entitled to tax. Starting from the observation that the federal...

Persistent link: https://www.econbiz.de/10013114850

Managing VAT Refunds - To Be Globally Competitive

Chugan, Pawan K. - 2012

competitiveness. One such area that needs to be looked into is refund of VAT from the business expenses incurred abroad by the … thousand Euros/Dollars to several million Euros/Dollars. These VAT refunds constitute about 2% to 6% of international business … approximately $1,80,000 through this route. It is interesting to note that with substantial funds locked in VAT refunds, as high as …

Persistent link: https://www.econbiz.de/10013115143

Hassles Free Global VAT Refunds to be Globally Competitive

Chugan, Pawan K. - 2012

getting the international VAT refunds from the foreign tax authorities which knowingly or unknowingly is not being claimed by … many firms because of complicated rules, regulations and time consuming and cumbersome refund systems. The expenses on VAT …, therefore, are normally included in the cost of production and marketing, which otherwise can be saved by reclaiming VAT from …

Persistent link: https://www.econbiz.de/10013115185

Taxpayer Choice in Legal Transitions

Field, Heather M. - 2012

Tax rules change frequently, and each change raises the question of how to deal appropriately with the winners and losers created by the change. Scholars have long discussed this issue of transition policy. The rich literature on tax transition policy, however, implicitly assumes that Congress...

Persistent link: https://www.econbiz.de/10013115861