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| the economics of taxation principles policy and practice: The Economics of Taxation Simon R. James, Christopher Nobes, 1996 This new edition presents an analysis of the economic principles of taxation with a thorough and recently updated explanation and evaluation of the policy and practical aspects of the UK tax system. The computation of specific taxes is illustrated by integrated worked examples and end-of-chapter questions and exercises, which include suggested answers to allow for flexible study and self-assessment. |
| the economics of taxation principles policy and practice: The Economics of Taxation Simon R. James, Christopher Nobes, 1978 Introduction to the economic theory of taxation, together with a description and discussion of taxes operatin in the UK. |
| the economics of taxation principles policy and practice: The Economics of Taxation Simon Robert James, Christopher Nobes, 2012 |
| the economics of taxation principles policy and practice: The International Taxation System Andrew Lymer, John Hasseldine, 2012-12-06 International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading. |
| the economics of taxation principles policy and practice: Principles of Taxation in the United States Fabio Ambrosio, 2020-10-04 Taxation is a discipline that does not receive sufficient academic attention. It is typically viewed as a subset of law, accounting, public policy, economics, or finance. In this respect, most academic efforts in the field of taxation are shadowed by a mother discipline. There is currently an unprecedented need to approach tax pedagogy in a way that is independent of another discipline. This book caters to that real and unmet need in tax pedagogy. One of the book’s advantages is that it is not tied to a specific tax year and does not coddle the reader with volumes of time-sensitive information. In this book the tax year is never the focus, as the center stage is reserved for teaching the principles and skills necessary to independently find answers. The reader will learn to appreciate the complexity of the American tax system and will be endowed with the contextual understanding necessary to formulate educated opinions about how taxes work and, most importantly, why. Contrary to common belief, taxation in the United States has remained fairly stable for the last 100 years. This book uses the federal individual income tax as a vehicle to unveil the mechanics that make up the American tax system. This book is essential reading for students taking a first course in taxation, at the undergraduate or graduate level, as part of programs in accounting, law, public administration, or business at large. |
| the economics of taxation principles policy and practice: The Economics of Taxation, second edition Bernard Salanie, 2011-11-10 A concise and rigorous text that combines theory, empirical work, and policy discussion to present core issues in the economics of taxation. This concise introduction to the economic theories of taxation is intuitive yet rigorous, relating the theories both to existing tax systems and to key empirical studies. The Economics of Taxation offers a thorough discussion of the consequences of taxes on economic decisions and equilibrium outcomes, as well as useful insights into how policy makers should design taxes. It covers such issues of central policy importance as taxation of income from capital, environmental taxation, and tax credits for low-income families. This second edition has been significantly revised and updated. Changes include a substantially rewritten chapter on direct taxation; a discussion of recent research in the chapter on mixed taxation; the replacement of the chapter on capital taxation with a chapter on the “new dynamic public finance”; and considerations of environmental taxation in both theory and policy chapters. The book is aimed at graduate students or advanced undergraduates taking public finance classes as well as economists who want to learn more about the topic. It combines discussion of theory, empirical work, and policy objectives in compact form. Appendixes provide necessary background material on consumer and producer theory and the theory of optimal control. |
| the economics of taxation principles policy and practice: The Economics of Tax Policy Alan J. Auerbach, Kent Smetters, 2017-02-15 The debates about the what, who, and how of tax policy are at the core of politics, policy, and economics. The Economics of Tax Policy provides a straightforward overview of recent research in the economics of taxation. Tax policies generate considerable debate among the public, policymakers, and scholars. These disputes have grown more heated in the United States as the incomes of the wealthiest 1 percent and the rest of the population continue to diverge. This important volume enhances understanding of the implications of taxation on behavior and social outcomes by having leading scholars evaluate key topics in tax policy. These include how changes to the individual income tax affect long-term economic growth; the challenges of tax administration, compliance, and enforcement; and environmental taxation and its effects on tax revenue, pollution emissions, economic efficiency, and income distribution. Also explored are tax expenditures, which are subsidy programs in the form of tax deductions, exclusions, credits, or favorable rates; how college attendance is influenced by tax credits and deductions for tuition and fees, tax-advantaged college savings plans, and student loan interest deductions; and how tax policy toward low-income families takes a number of forms with different distributional effects. Among the most contentious issues explored are influences of capital gains and estate taxation on the long term concentration of wealth; the interaction of tax policy and retirement savings and how policy can nudge improved planning for retirement; and how the reform of corporate and business taxation is central to current tax policy debates in the United States. By providing overviews of recent advances in thinking about how taxes relate to behavior and social goals, The Economics of Tax Policy helps inform the debate. |
| the economics of taxation principles policy and practice: The Cambridge Handbook of Psychology and Economic Behaviour Alan Lewis, 2008-04-17 Psychologists have been observing and interpreting economic behaviour for at least fifty years, and the last decade, in particular, has seen an escalated interest in the interface between psychology and economics. The Cambridge Handbook of Psychology and Economic Behaviour is a valuable reference resource dedicated to improving our understanding of the economic mind and economic behaviour. Employing empirical methods – including laboratory experiments, field experiments, observations, questionnaires and interviews – the Handbook covers aspects of theory and method, financial and consumer behaviour, the environment and biological perspectives. With contributions from distinguished scholars from a variety of countries and backgrounds, the Handbook is an important step forward in the improvement of communications between the disciplines of psychology and economics. It will appeal to academic researchers and graduates in economic psychology and behavioural economics. |
| the economics of taxation principles policy and practice: Fundamentals of Taxation Pasquale Pistone, 2019 |
| the economics of taxation principles policy and practice: Political Economy of Taxation Sacit Hadi Akdede, Sultan Salur, İsmail Kitapcı, Savaş Çevik, Ramazan Kılıç, Timur Türgay, Fatma Turna, Burak Kozalı, Nihan Kurtulmaz, Aykut Aydın, Osman Geyik, Erkan Kılıçer, Gözde Nalbant Efe, Müge Yetkin Ataer, Sinan Ataer, Medine Akbaba, Dilek Akbaş Akdoğan, Barış Aytekin, İrfan Kalaycı, Onur Sezer, 2016-11-15 International Conference of Political Economy (ICOPEC), takes as a goal to identify and analyze the status of its age, held its first conference with the theme International Political Economy: Adam Smith Today in 2009. Following the ICOPEC conference, JOPEC Publication started to be published in 2010. JOPEC Publication aims at searching required alternatives, in addition to existing alternatives, with a critical approach, has been the main supporter of ICOPEC conference by including the studies in this context. In 2016, ICOPEC conferences were turned into a conference series with its 7th conference and the main theme of the 7th conference was determined as “State, Economic Policy, Taxation and Development. JOPEC Publication has undertaken to publish the papers, presented at this conference in English and Turkish, as an e-book. e realization of understanding like increasing social welfare by meeting public requirements requires benefiting widely from tax policies. Since taxes are mandatory payments from individuals and institutions to the State, they inevitably affect the overall economy. e expected role from tax policy is to affect positively the overall economy in parallel with the sated objectives of government since the regulations in taxation field affect, both negatively and positively, financial, economic, social and political areas. is editorial book includes a lot of topics that tax policy both affects and affect tax policy. |
| the economics of taxation principles policy and practice: A Dictionary of Taxation Simon R. James, 2012 'Taxation affects all of us, directly or indirectly, on a daily basis in numerous ways. For those involved in studying and researching taxation, matters of definition and understanding of taxation terms frequently arise. Simon James' 1998 first edition has been where I first turn to as a reference source to provide insightful, concise and readily understandable explanations. Specifically A Dictionary of Taxation is an essential source whether the occasion is teaching, responding to student queries, or supporting one's own research. I congratulate Simon in preparing this second edition and would encourage a future edition to emerge significantly sooner than the gap between the first two editions. Every researcher and teacher of taxation should have a copy of this second edition on their desk.' Adrian Sawyer, University of Canterbury, New Zealand 'A Dictionary of Taxation, Second Edition is comprehensive and more substantive than a simple listing of definitions and will prove to be an enormously valuable reference. Professor James provides just the right amount of detail and insight for each entry, frequently commenting on the historical evolution of a term, and for many entries, providing a list of the original sources upon which the entry is based. I highly recommend this directory to academic researchers, makers of public policy, and private sector professionals.' Carl P. Kaiser, Washington and Lee University, US 'Simon James' second edition of A Dictionary of Taxation has arrived at last! Tax is one of those things that is universal and unavoidable, and at the same time, dynamic and intriguing. James does a sterling job at capturing so many terms herein, not just technical explanations, but also their history and significance. There are also helpful suggestions for further reading. Both experts and novices alike will find this an interesting and very useful text to have close at hand.' Margaret McKerchar, Australian School of Taxation and Business Law (Atax) 'I have known Simon for many years, through working in our respective roles as committee members for the Chartered Institute of Taxation. Simon has an extremely wide knowledge of taxation matters, which is ably demonstrated in this dictionary of tax terms and phrases. It is an essential guide in unraveling the mysteries of professional tax talk for the non practitioner. For those interested in obtaining further information or guidance there are many useful references to other works.' Dale Simpson, Chairman, South West England Region of the Chartered Institute of Taxation and Partner, Thomas Westcott, UK This second edition of the Dictionary of Taxation contains over 200 new or substantially revised entries to enhance the existing wide range of accessible definitions and terms used to describe various aspects of tax and tax systems around the world. The entries relate to the analysis of taxation, key concepts, major developments and controversies in taxation. The Dictionary draws on economic, accounting and legal aspects of taxation as well as the contributions of other social sciences to the understanding of taxation and its effects. Sorted alphabetically, with cross referencing, each entry presents the essential points of a particular law, accountancy practice or economic concept. Additionally this revised and updated Dictionary offers a guide to readers of other literature on certain concepts or practices. Written in an accessible style, it will be indispensable to all those who need to know more about the concepts of taxation including practitioners, academics and students. |
| the economics of taxation principles policy and practice: The Taxation of Petroleum and Minerals Philip Daniel, Michael Keen, Charles McPherson, 2010-04-15 Oil, gas and mineral deposits are a substantial part of the wealth of many countries, not least in developing and emerging market economies. Harnessing some part of that wealth for fiscal purposes is critical for economic development: in few areas of economic life are the returns to good policy so large, or mistakes so costly. |
| the economics of taxation principles policy and practice: Ibss: Economics: 1999 Compiled by the British Library of Political and Economic Science, 2000-12-07 IBSS is the essential tool for librarians, university departments, research institutions and any public or private institution whose work requires access to up-to-date and comprehensive knowledge of the social sciences |
| the economics of taxation principles policy and practice: The Theory, Principles and Management of Taxation Jane Frecknall-Hughes, 2014-10-03 There are many practical textbooks explaining how taxation is applied and calculated but few ever deal thoroughly with the theory behind the practice. This book concisely addresses the principles and theories behind taxation in an accessible and internationally relevant way. It encourages readers to think through and develop an understanding of why taxation is imposed, the different means by which it is imposed and the nature of the problems inherent in this imposition. It addresses background issues, fundamental principles and emerging topics such as: the philosophy and history of taxation; types of taxation; and international issues, including double taxation treaties, residence and transfer prices. This text is essential reading for students of taxation and provides a valuable introduction for students of business, finance and accounting. |
| the economics of taxation principles policy and practice: Buku Ajar Perpajakan Dr. Cahyo Budi Santoso, S.E., M.Ak., Puspita Lianti Putri, S.E., M.M., Giovanny Bangun Kristianto, S.E., M.Ak., Ak., 2024-11-29 Buku ini merupakan panduan komprehensif yang dirancang untuk memberikan pemahaman mendalam tentang konsep, sistem, dan praktik perpajakan di Indonesia. Buku ini mencakup berbagai aspek penting dalam perpajakan, mulai dari dasar-dasar teori hingga penerapan praktis di dunia kerja. Bab 1 dalam buku ini memberikan pengantar tentang perpajakan, termasuk konsep dasar, isu-isu terkini, dan tantangan yang dihadapi dalam bidang perpajakan. Penulis menekankan pentingnya pajak sebagai sumber utama pembangunan nasional, serta perlunya strategi edukasi dan sosialisasi untuk meningkatkan kesadaran masyarakat tentang pajak. Bab ini bertujuan untuk membangun pemahaman yang kuat bagi pembaca, sehingga mereka dapat memahami peran pajak dalam pembangunan ekonomi dan sosial. Dalam Bab 11, buku ini membahas pentingnya pemeriksaan dan penegakan hukum pajak untuk menjaga keadilan dan keberlanjutan penerimaan negara. Pemeriksaan pajak dijelaskan sebagai proses yang dilakukan oleh otoritas pajak untuk menguji kepatuhan wajib pajak sesuai dengan peraturan perundang-undangan. Bab ini juga menguraikan tujuan pemeriksaan pajak, termasuk pencegahan penghindaran pajak (tax evasion) dan pengelakan pajak (tax avoidance), serta dasar hukum yang mengatur pemeriksaan pajak berdasarkan Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan (KUP). Bab 14 menyoroti peran pendidikan dan perusahaan dalam meningkatkan kepatuhan pajak. Penulis menggarisbawahi pentingnya integrasi materi perpajakan dalam kurikulum pendidikan untuk membangun kesadaran masyarakat tentang pajak sejak dini. Selain itu, perusahaan juga memiliki tanggung jawab moral dan legal untuk mematuhi peraturan perpajakan. Kepatuhan pajak yang baik tidak hanya meningkatkan citra perusahaan, tetapi juga menghindarkan perusahaan dari risiko sanksi dan denda. Administrasi pajak yang tertib, seperti pelaporan pajak tepat waktu dan penyusunan laporan keuangan yang akurat, menjadi kunci dalam mengurangi risiko audit dan potensi sengketa dengan otoritas pajak. |
| the economics of taxation principles policy and practice: Taxation:An Interdisciplinary Approach to Research Margaret Lamb, Andrew Lymer, Judith Freedman, Simon James, 2004-09-30 Taxation involves complex questions of policy, law, and practice. The book offers an innovative introduction to tax research by combining commentary on disciplinary-based and interdisciplinary approaches. Its objective is to guide and encourage researchers how to produce taxation research that is rigorous and relevant. It comments upon how disciplinary-based approaches to tax research have developed in law, economics, accounting, political science, and social policy. Its authorsthen go to introduce an inter-disciplinary research approach to taxation research.Effective approaches to research problem definition and research method choice are outlined by leading authors in their fields, and topical studies provide bibliographic surveys of specific areas of tax research. The book provides suggestions of topics, readings, and approaches that are intended to help the new researcher choose ways to begin their tax research.Written by a group of international experts, this book will be essential reading for new researchers in the tax field, including PhD students; for existing researchers wishing to broaden their understanding of taxation; for policymakers wanting to gauge where the leading edge of current tax research lies; and for tax practitioners interested in scholarly contributions to their field of practice. |
| the economics of taxation principles policy and practice: Taxation Simon R. James, Simon James, 2002 |
| the economics of taxation principles policy and practice: Handbook of Contemporary Behavioral Economics Morris Altman, 2015-01-30 At a time when both scholars and the public demand explanations and answers to key economic problems that conventional approaches have failed to resolve, this groundbreaking handbook of original works by leading behavioral economists offers the first comprehensive articulation of behavioral economics theory. Borrowing from the findings of psychologists, sociologists, political scientists, legal scholars, and biologists, among others, behavioral economists find that intelligent individuals often tend not to behave as effectively or efficiently in their economic decisions as long held by conventional wisdom. The manner in which individuals actually do behave critically depends on psychological, institutional, cultural, and even biological considerations. Handbook of Contemporary Behavioral Economics includes coverage of such critical areas as the Economic Agent, Context and Modeling, Decision Making, Experiments and Implications, Labor Issues, Household and Family Issues, Life and Death, Taxation, Ethical Investment and Tipping, and Behavioral Law and Macroeconomics. Each contribution includes an extensive bibliography. |
| the economics of taxation principles policy and practice: Health Economics from Theory to Practice Simon Eckermann, 2017-03-20 This book provides a robust set of health economic principles and methods to inform societal decisions in relation to research, reimbursement and regulation (pricing and monitoring of performance in practice). We provide a theoretical and practical framework that navigates to avoid common biases and suboptimal outcomes observed in recent and current practice of health economic analysis, as opposed to claiming to be comprehensive in covering all methods. Our aim is to facilitate efficient health system decision making processes in research, reimbursement and regulation, which promote constrained optimisation of community outcomes from a societal perspective given resource constraints, available technology and processes of technology assessment. Importantly, this includes identifying an efficient process to maximize the potential that arises from research and pricing in relation to existing technology under uncertainty, given current evidence and associated opportunity costs of investment. Principles and methods are identified and illustrated across health promotion, prevention and palliative care settings as well as treatment settings. Health policy implications are also highlighted. |
| the economics of taxation principles policy and practice: Synconomy J. DiVanna, 2003-05-23 Synconomy argues that the operating state of a firm has a synergistic relationship with the behaviour of the entire marketplace. This will be important in order to understand the value of the firm and predict its performance. The book will explore the business conditions of an ever-more interoperating global economic marketplace in which companies, customers and competitors collaborate on many issues. The book proposes a new approach to measuring value in this inter-connected global framework. |
| the economics of taxation principles policy and practice: IPSC 2023 Agus Wahyudi Salasa Gama, I Made Surya Prayoga, I Kadek Bagiana, 2023-12-19 IPSC organized by Faculty of Economic and Business Universitas Mahasaraswati Denpasar, Universiti Teknologi Mara-Malaysia and Universitas Terbuka-Indonesia. IPSC aims to address the challenges associated with the modern research produced in the public sector. As new advancements are constantly emerging, early-career academics, scholars, and researchers are finding it harder to stay abreast of these developments. The conference seeks to provide support to these individuals by helping them stay up-to-date with the latest advancements. The 5th International Public Sector Conference (IPSC) 2023 with the theme Strategic Alliance and Sustainabillity of Public Sector Organization in Digital Era with focus and scopes encourages researchers of all levels to showcase their investigative research findings by presenting appropriate papers or presentations at the event, regardless of their particular educational research field. Those who submit the best research articles will be duly rewarded with an incredible opportunity to have their research outcomes published in top-tier publications and magazines that are globally renowned. This not only helps them gain the necessary exposure to spread the word about their research work among international research communities but also opens up numerous opportunities for funding and conducting advanced research projects. |
| the economics of taxation principles policy and practice: Ethics and Taxation Robert F. van Brederode, 2019-11-02 This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: • the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior. |
| the economics of taxation principles policy and practice: Policy and Choice William J. Congdon, Jeffrey R. Kling, Sendhil Mullainathan, 2011 Argues that public finance--the study of the government's role in economics--should incorporate principles from behavior economics and other branches of psychology. |
| the economics of taxation principles policy and practice: Time and Tax: Issues in International, EU, and Constitutional Law Werner Haslehner, Georg Kofler, Alexander Rust, 2018-12-20 Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. Among the numerous timing issues arising out of applying tax rules, the book addresses the following: – time limits within which relief must be requested; – statutes of limitation for claiming a tax refund; – transitional issues relating to changes in tax treaties; – attribution of profits and expenses to a moving or closed-down business; – effect of tax-related CJEU decisions and EU directives; – compliance of exit tax regimes with free movement; – limits of retroactivity under principles protected by the EU Charter and the ECHR; and – conflict between efficiency of taxation and individual rights. Derived from a recent conference organized by the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg, the book brings together contributions from leading tax experts from various areas of tax practice, academia, and the judiciary. Among other issues, the book notably expands on how economic theory can inform a constitutional analysis of the timing of taxation. There is no other work that concentrates so usefully on the difficulties associated with applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. This book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsels, and academics. |
| the economics of taxation principles policy and practice: Tax Policy in the Real World Joel Slemrod, 1999-04-28 Non-technical discussion by leading economists and scholars, illustrating how the principles of tax analysis can be applied to real-world issues. |
| the economics of taxation principles policy and practice: The Oxford Handbook of International Investment Law Peter Muchlinski, Federico Ortino, Christoph Schreuer, 2008 The Oxford Handbook series is a major new initiative in academic publishing. Each volume offers an authoritative and state-of-the-art survey of current thinking and research in a particular subject area. Specially commissioned essays from leading international figures in the discipline give critical examinations of the progress and direction of debates. Oxford Handbooks provide scholars and graduate students with compelling new perspectives upon a wide range of subjects in the humanities and social sciences. The Oxford Handbook of International Investment Law aims to provide the first truly exhaustive account of the current state and future development of this important and topical field of international law. The Handbook is divided into three main parts. Part One deals with fundamental conceptual issues, Part Two deals with the main substantive areas of law, and Part Three deals with the major procedural issues arising out of the settlement of international investment disputes. The book has a policy-oriented introduction, setting the more technical chapters that follow in their policy environment within which contemporary norms for international foreign investment law are evolving. The Handbook concludes with a chapter written by the editors to highlight the major conclusions of the collection, to identify trends in the existing law, and to look forward to the future development of this field. |
| the economics of taxation principles policy and practice: The Oxford Handbook of Crime and Public Policy Michael H. Tonry, 2011 This handbook offers a comprehensive examination of crimes as public policy subjects to provide an authoritative overview of current knowledge about the nature, scale, and effects of diverse forms of criminal behaviour and of efforts to prevent and control them. |
| the economics of taxation principles policy and practice: The Economics of Taxation Simon R. James, Christopher Nobes, 1992 Updated and including changes announced in the March 1992 budget, this text introduces the economic theory of taxation. It gives an account of the UK tax system, and describes the present tax system and alternatives, fiscal policy and some applications of tax practice such as income tax. |
| the economics of taxation principles policy and practice: Infrastructure Economics and Policy Jose A. Gomez-Ibanez, Zhi Liu, 2021-12 In this comparison of infrastructure across countries and sectors, leading international academics and practitioners consider the latest approaches to infrastructure policy, implementation, and finance. The book presents evidence-based solutions and policy considerations, essential concepts and economic theories, and a current overview. |
| the economics of taxation principles policy and practice: The Theory of Taxation and Public Economics Louis Kaplow, 2011-09-12 The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first to be systematically developed in several decades. An original treatment of the subject rather than a textbook synthesis, the book contains new analysis that generates novel results, including some that overturn long-standing conventional wisdom. This fresh approach should change thinking, research, and teaching for decades to come. Building on the work of James Mirrlees, Anthony Atkinson and Joseph Stiglitz, and subsequent researchers, and in the spirit of classics by A. C. Pigou, William Vickrey, and Richard Musgrave, this book steps back from particular lines of inquiry to consider the field as a whole, including the relationships among different fiscal instruments. Louis Kaplow puts forward a framework that makes it possible to rigorously examine both distributive and distortionary effects of particular policies despite their complex interactions with others. To do so, various reforms--ranging from commodity or estate and gift taxation to regulation and public goods provision--are combined with a distributively offsetting adjustment to the income tax. The resulting distribution-neutral reform package holds much constant while leaving in play the distinctive effects of the policy instrument under consideration. By applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross-fertilization and yields solutions to previously intractable problems. |
| the economics of taxation principles policy and practice: The Complexity of Tax Simplification Simon James, Adrian Sawyer, Tamer Budak, 2016-04-29 Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal. |
| the economics of taxation principles policy and practice: The Political Economy of Corporation Tax John Snape, 2011-12-09 Excellent technical writing on corporation tax abounds, but it tends to be inaccessible to public lawyers, political theorists and political economists. Although recent years have seen not only an explosion in public law scholarship but also a reawakening of interest in interpretative political theory and political economy, the potential of these perspectives to illuminate the corporation tax debate has remained unexplored. In this important work, John Snape seeks to reconcile these disparate strands of scholarship and to contribute to a new way of understanding and conceptualising the reform of the law relating to corporate taxation. Drawing on important developments in public law scholarship, the study combines elements of political theory and political economy. It advances a new interpretation of corporation tax law as an instrument of rule, through the maximisation of a nation's economic potential. Snape shows how corporate taxation belongs at the centre of any discussion of economic globalisation, not only because of the potential of national tax systems to influence inward investment decisions but also because of the potential of those decisions to shape the public interest that those tax systems might embody. Following public law and politics models, the book looks afresh at the impact of Britain's political institutions, of the processes of its representative government and of the theory that moulds and orders the values that the corporation tax code contains. This is a timely exploration of cutting-edge issues of public policy. |
| the economics of taxation principles policy and practice: Tax Policy Handbook Mr. Parthasrathi Shome, 1995-04-25 Edited by Parthasarathi Shome, this Handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concepts, principles, and prevailing issues of taxation. |
| the economics of taxation principles policy and practice: Land Value Taxation Richard F. Dye, Richard W. England, 2009 Provides historical, economic, political and legal perspectives for understanding the many issues surrounding land taxation. - cover. |
| the economics of taxation principles policy and practice: Size, Causes and Consequences of the Underground Economy Friedrich Schneider, 2018-01-18 Bringing together top international researchers this book provides a worldwide coverage of underground economic activities. It presents estimates of the underground economy for 145 countries - the most comprehensive ever undertaken; an in-depth examination of the underground economy for a select number of these countries; and an analysis of the public policy implications through an assessment of how various governments have attempted to address this issue. The book brings together the latest research on tax evasion, tax morale and other underlying factors that have so significantly influenced participation in the underground economy. It provides a comprehensive overview of the size and development of the underground economy, its major causes and motivations and its effects on the legitimate economy. In addition, it reviews recent public policy concerns by a number of countries and how they have responded with measures to curb these underground economic activities. |
| the economics of taxation principles policy and practice: The Little Book of Economics Greg Ip, 2013-01-14 An accessible, thoroughly engaging look at how the economy really works and its role in your everyday life Not surprisingly, regular people suddenly are paying a lot closer attention to the economy than ever before. But economics, with its weird technical jargon and knotty concepts and formulas can be a very difficult subject to get to grips with on your own. Enter Greg Ip and his Little Book of Economics. Like a patient, good-natured tutor, Greg, one of today's most respected economics journalists, walks you through everything you need to know about how the economy works. Short on technical jargon and long on clear, concise, plain-English explanations of important terms, concepts, events, historical figures and major players, this revised and updated edition of Greg's bestselling guide clues you in on what's really going on, what it means to you and what we should be demanding our policymakers do about the economy going forward. From inflation to the Federal Reserve, taxes to the budget deficit, you get indispensible insights into everything that really matters about economics and its impact on everyday life Special sections featuring additional resources of every subject discussed and where to find additional information to help you learn more about an issue and keep track of ongoing developments Offers priceless insights into the roots of America's economic crisis and its aftermath, especially the role played by excessive greed and risk-taking, and what can be done to avoid another economic cataclysm Digs into globalization, the roots of the Euro crisis, the sources of China's spectacular growth, and why the gap between the economy's winners and losers keeps widening |
| the economics of taxation principles policy and practice: Local Public Finance and Economics Harry Kitchen, Melville McMillan, Anwar Shah, 2019-09-05 Globalization and the information revolution have highlighted the catalytic role of local governments for improving economic and social outcomes at the local level as well as growing the national economy by enhancing international competitiveness. This comprehensive account of local public finance and economics brings together principles and better practices for improving quality and access of local public services provision. The volume covers assignment of responsibilities; jurisdictional design; local service delivery; local regulation; local self-financing options such as income, sales, property and environmental taxation, user charges and fees; infrastructure finance options; and higher order government financing of local governments. The treatment is non-technical and suitable for a wide variety of audiences including scholars, instructors, students, media, policy advisers and practitioners. |
| the economics of taxation principles policy and practice: Principles of Economics Alfred Marshall, 1890 |
| the economics of taxation principles policy and practice: Bridging Microeconomics and Macroeconomics and the Effects on Economic Development and Growth Kostis, Pantelis C., 2020-10-30 In recent decades, the mainstream microeconomic and macroeconomic analysis was proven to be insufficient for exploring the dynamic and complex interactions among humans, institutions, and nature in our real economy. On the one side, microeconomics is filled with black-box models that fail to study the actual contractual relations between firms and markets, while on the other side macroeconomics were proven useless because they mistook the beauty of theoretical models for truth. Thus, questions have arisen about using new theoretical and empirical structures that would better describe our economic systems. Bridging Microeconomics and Macroeconomics and the Effects on Economic Development and Growth is an essential reference source that analyzes the hypotheses that govern the relationships of aggregate structures (macroeconomic analysis) that may be compatible with the assumptions that govern the behavior of individuals, households, and firms (micro analysis), and vice versa, in trying to achieve sustainable economic development and growth. Moreover, modern evolutionary growth thinking is used in trying to bridge the inconsistencies between microeconomics and macroeconomics and confront their failures in order to better describe the economic reality. While highlighting a broad range of topics including globalization, economic systems, and the role of institutions, this book is aimed toward economic analysts, financial advisors, policymakers, researchers, academicians, and students. |
| the economics of taxation principles policy and practice: Handbook of Research on Public Finance in Europe and the MENA Region Erdoğdu, M. Mustafa, Christiansen, Bryan, 2016-05-03 Since the 1970s, globalization has created an economic environment of interdependency between nations. Now, many countries in European and the MENA (Middle East and Northern Africa) regions must grapple with the need to increase public revenue while maneuvering through a global “race-to-the-bottom” tax competition. The Handbook of Research on Public Finance in Europe and the MENA Region explores economic development and public finance by providing critical insight into the use of public finance and policy and illuminating the intricacies of these topics through discussion of theory, empirical work, and policy objectives. This book is ideally designed for business professionals, policy makers, financers, students and researchers in the fields of public policy and economics. |
Economics - Wikipedia
Economics (/ ˌ ɛ k ə ˈ n ɒ m ɪ k s, ˌ iː k ə-/) [1] [2] is a behavioral science that studies the production, distribution, and consumption of goods and services. [3] [4] Economics focuses on …
Economics Defined With Types, Indicators, and Systems
Jun 28, 2024 · Economics is a branch of the social sciences focused on the production, distribution, and consumption of goods and services. Microeconomics is a type of economics …
Economics | Definition, History, Examples, Types, & Facts ...
May 12, 2025 · economics, social science that seeks to analyze and describe the production, distribution, and consumption of wealth. In the 19th century economics was the hobby of …
What is Economics? - American Economic Association
Economics can help us answer these questions. Below, we’ve provided links to short articles that illustrate what economics is and how it connects to our everyday lives. Economics can be …
The A to Z of economics | The Economist
In economics, a transfer is a payment of money without any goods or services being exchanged in return. Governments make transfers in the form of welfare benefits but individuals make …
Economics - Wikipedia
Economics (/ ˌ ɛ k ə ˈ n ɒ m ɪ k s, ˌ iː k ə-/) [1] [2] is a behavioral science that studies the production, distribution, and consumption of goods and services. [3] [4] Economics focuses on …
Economics Defined With Types, Indicators, and Systems
Jun 28, 2024 · Economics is a branch of the social sciences focused on the production, distribution, and consumption of goods and services. Microeconomics is a type of economics …
Economics | Definition, History, Examples, Types, & Facts ...
May 12, 2025 · economics, social science that seeks to analyze and describe the production, distribution, and consumption of wealth. In the 19th century economics was the hobby of …
What is Economics? - American Economic Association
Economics can help us answer these questions. Below, we’ve provided links to short articles that illustrate what economics is and how it connects to our everyday lives. Economics can be …
The A to Z of economics | The Economist
In economics, a transfer is a payment of money without any goods or services being exchanged in return. Governments make transfers in the form of welfare benefits but individuals make …
