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This volume explains the complexity of the US tax system, often by comparison and contrast with European and other national tax systems. Use of highly technical language is avoided …
This volume describes how various types of taxes such as VATs, corporate income taxes, retail sales taxes, and excise taxes are being modified to achieve environmental goals. The …
Nothing impacts more on citizens than taxes, and nothing has had more impact on the way taxes are administered than the information technology revolution. This volume analyzes the …
This text shows that while dual income tax has resulted in more effective taxation of capital income, it has also led to problems in dealing with the separation of capital and …
The reader of this work should find a range of useful information, not only on the complexity of international taxation, but also its potential for the resolution of conflicts and …
Sovereign states commonly use tax incentives in order to attract investment and capital from abroad. Although it has been recognized for many years that the forms and features of …
About this book: Shaping EU Public Procurement Law: A Critical Analysis of the CJEU Case Law 2015-2017 studies the continual development of European Union (EU) public procurement …
The US tax and reporting rules applicable to foreign trusts - principally embodied as Subchapter J of the Internal Revenue Code of 1986, as amended - are notoriously complex. Now, …
No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that's fair and equitable to taxpayers without …
Presumptive taxation raises both theoretical and practical issues of great importance. From a policy perspective, the most interesting issue is probably to what extent presumptions …