The Proper Tax Base: Structural Fairness from an International and Comparative Perspective-Essays in Honor of Paul McDaniel (Series on International Taxation39) - Image 1

£167.00

Kluwer Law International The Proper Tax Base: Structural Fairness from an International and Comparative Perspective-Essays in Honor of Paul McDaniel (Series on International Taxation39)

Name: The Proper Tax Base: Structural Fairness from an International and Comparative Perspective-Essays in Honor of Paul McDaniel (Series on International Taxation39)
Brand: Kluwer Law International
Price: 167.0 GBP
Availability: InStock

Law

It has never been this cheap. We have no record of a lower price.

£167 today · cheaper than every other day in the last 3 months

NEW HERE?

Amazon shows you one price. We show you all of them.

Tosheroon watches Amazon prices so you don't have to. Every product on Amazon has a price history — we make it visible. Set the price you'd actually pay, and we'll email you the second it gets there. No app, no account, one email.

WHAT'S ON THIS PAGE

↓ Price chart
when this has been cheap or pricey

↓ Forecast
where the price is heading next

↓ Statistics
all-time high & low, recent range

↑ Price alert
name your number, we'll email you

Price History & Forecast

Grey patches = out of stock. Cheaper = lower on the chart. Hover for exact prices.

Last 51 days • 51 data points (No recent data available)

Historical

Generating forecast...

Price Distribution

Price distribution over 51 days • 1 price levels

Days at Price

Price Analysis

Most common price: £167 (51 days, 100.0%)

Price range: £167 - £167

Price levels: 1 different prices over 51 days

Description

Virtually all objections to taxation schemes spring from perceptions of unfairness. Is tax fairness possible? The question is certainly worth investigating in depth, and that is the purpose of this book. Today, as governments are busily making new tax rules in the wake of staggering budget deficits, is perhaps an appropriate time to pay heed to fairness so it can be incorporated as far as possible into tax reform. With twelve contributions from some of the world s most respected international tax experts including the late Paul McDaniel, in whose honor these essays were assembled this invaluable book focuses on tax expenditure analysis, the quest for a just income tax, and division and/or harmonization of the income tax base among jurisdictions. Among the areas of taxation ripe for reform from a fairness point of view the authors single out the following: tax expenditure budget construction; tax expenditure reporting; modern welfare economics as a driver of tax reform; grantor trust rules; the notion of horizontal equity ; the international tax norm of income source ; transfer pricing; and jurisdictional application of VAT. Specific ongoing reforms in the United States, Australia, and other countries as well a detailed analysis of the EU s proposed common consolidated corporate tax base (CCCTB) are also examined for fairness.

Product Specifications

Brand: Kluwer Law International
Format: hardcover
ASIN: 9041132864
Category: Books > Subjects > Business, Finance & Law > Law
Domain: Amazon UK
Release Date: 19 March 2012
Listed Since: 19 March 2012

Barcode

No barcode data available

Kluwer Law International The Proper Tax Base: Structural Fairness from an International and Comparative Perspective-Essays in Honor of Paul McDaniel (Series on International Taxation39)

It has never been this cheap. We have no record of a lower price.

Price History & Forecast

Price Distribution

Price Analysis

Description

Product Specifications

Barcode

Similar Products You Might Like

Tax Justice and Tax Law: Understanding Unfairness in Tax Systems

International Studies in Taxation: Law and Economics: Law and Economics: 21 (Series on International Taxation,)

Taxing the Hard-to-tax: Lessons from Theory and Practice: 268 (Contributions to Economic Analysis, 268)

Tax, Inequality, and Human Rights

Liber Amicorum Sven-Olof Lodin: Modern Issues in the Law of International Taxation (SERIES ON INTERNATIONAL TAXATION)

Tax Sovereignty in the BEPS Era (Series on International Taxation)

Coordination and Cooperation: Tax Policy in the 21st Century: 81 (Series on International Taxation)

Comparative Income Taxation: A Structural Analysis

Taxing Income and Consumption: The Development of International Tax Law and Policy

An Introduction to Tax Law and Policy (University Treatise Series)

Comparative Tax Law

Global Tax Governance: What is Wrong with It and How to Fix It

Taxation at the European Court of Human Rights

Contemporary Issues in Taxation Research (Business/Management Studies S)

Tax, Law and Development

Edward Elgar Tax Reform in Open Economies - Academic Book

Tax Design Issues Worldwide (International Taxation, 51)

Tax Cooperation in an Unjust World

Article 12B UN Model Convention 2021: The UN’s Response to the Tax Challenges Arising From the Digitalization of the Economy

Taxation in a Global Economy: Theory and Evidence

Taxpayers in International Law: International Minimum Standards for the Protection of Taxpayers' Rights

Studies in the History of Tax Law, Volume 12

Taxation: Policy and Practice 2018/19 (25th edition)

International Tax Coordination: An Interdisciplinary Perspective on Virtues and Pitfalls: 60 (Routledge International Studies in Money and Banking)