Kategoria BISAC: Business & Economics >> Taxation - General

In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens--and their answers may surprise you.

Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy...

Many books have been written about tax reform, but none offer the pragmatic and understandable approach that you'll find in this treatise filled with a nonpartisan set of solutions to fix an antiquated and indecipherable tax system.

James C. Tanner, a certified public accountant with more than four decades of experience, explores how we can:
-Create a fair and logical tax framework by rethinking income exclusions, exemptions, deductions, credits, tax brackets, capital gains, and other tax alternatives;
-reform tax expenditures, including health insurance and medical costs,...

Income tax policy and politics is an inherently complex and potentially confusing topic. This book makes the tax loophole system understandable for those without in-depth knowledge about taxes, explaining what our tax system looks like, why it is set up as it is, and what effects it has on raising revenue (and thus deficits) and the furtherance of other policy goals. Additionally, it explains why, despite popular and political desires, a significant overhaul of the tax system is very unlikely to be enacted: because tax expenditures (otherwise known as loopholes) benefit all Americans in...

Tax havens, we are often told, are part of the global architecture of capitalism, providing a freedom from regulation necessary to make markets work. In this book, leading authority Richard Murphy...

How do you make taxpayers comply? This ethnography offers a vivid, yet nuanced account of knowledge making at one of Sweden's most esteemed bureaucracies the Swedish Tax Agency. In its aim to collect taxes and minimize tax faults, the Agency mediates the application of tax law to ensure compliance and maintain legitimacy in society. This volume follows one risk assessment project's passage through the Agency, from its inception, through the research phase, in discussions with management to its final abandonment. With its fiscal anthropological approach, Shaping Taxpayers reveals...

In this time of acute financial pressure on public budgets, there is an increasing interest worldwide in alternative ways for governments to raise money, and how public authorities can develop the capacity to administer revenues efficiently and effectively. Taxation, the primary source of public revenue, is exposed to various threats, such as tax avoidance, tax evasion and international tax competition. Alternative sources of public revenues - such as user fees and charges, concessions and franchises, public-private partnerships, state-owned enterprises and the exploitation of natural...