axing the financial sector, direction and indirectly, has long been relatively easy even for governments with limited taxing capacity. But growing awareness of the strategic importance of the financial sector in catalyzing economic growth has led governments to reconsider the financial sector's potential as a budgetary cash-cow. Indeed, the pendulum may have swung to the other extreme, with spe…

Strategic Business Tax Planning, Second Edition is the definitive handbook on business tax planning, skipping the unnecessary and minute taxation details and focusing instead on the big picture in taxes. Organized around business processes, this reader-friendly guide shows you how to optimally put tax management principles to work in your business.

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 researchthat is rigorous and relevant. It comments upon how disciplinary-based approaches to tax research have develo…

The European Commission presented a strategy that would allow EU companies to compute their EU tax base under a single set of tax rules at the EU level and use a common formula to distribute this tax base across the individual Member States. Company Tax Reform and Formulary Apportionment in the European Union provides broad guidance for the EU in shaping a system of consolidated base taxation w…

Shows the damage that is caused to economic welfare by high taxation. This book describes how unequal the distribution of public spending is across the regions of the United Kingdom. It examines future developments in public spending together with a programme for reducing the size of government to a manageable level.

To follow the debate over U.S. tax reform, the interested citizen is forced to choose between misleading sound bites and academic treatises. Taxing Ourselves bridges the gap between the two by presenting in clear non-technical language the key issues in U.S.

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 book 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 issues of central policy impor…

The purpose of this book is to summarize and analyze the law of charitable giving. For the most part, this law consists of federal tax law requirements, although state law can be implicated. The law of charitable giving frequently interrelates with the laws concerning tax-exempt status and public charity/private foundation classification of charitable organizations.

State legislators are constantly making tradeoffs between changing taxes and providing public services. Not only must they reconcile their own policy preferences with the preferences of their constituents, but they must consider the impact of actions taken by both the federal government and competing states. Glenn Beamer uses a series of in-depth case studies in eleven states to show how legisl…

In tackling a sometimes thorny set of laws and treaties, international tax expert Ernest Larkins emphasizes their economic effects, showing how to avoid hazards while reaping rewards which often go ignored. Coverage includes: * Special issues arising when a foreign person invests in U.S. real estate, as well as the best structures for holding such real estate * What a controlled foreign corpora…