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International Taxation and the Extractive Industries
The taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration issue. This book offers a uniquely …
Distributive Justice and Taxation
Providing a thorough examination of distributive justice, Distributive Justice and Taxation presents and discusses different theories of what constitutes a just society, and how …
Environmental Taxation Law
The theoretical arguments for environmental taxes and other types of economic instruments for environmental protection have been discussed extensively in the literature. Rather …
The Income Tax and the Progressive Era
This book, first published in 1985, investigates the enactment of the federal income tax as a case study of an important Progressive Era reform. It was a critical issue that likely …
Principles of Taxation in the United States
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 …
Land-Value Taxation
A distinguished interdisciplinary group of scholars examines the merits and shortcomings of Land-Value taxation, and how it compares and contrasts with the conventional property …
International Taxation Law in Sports Events
This book is the first academic contribution that deals with international taxation of income sources from sports events.Using an interdisciplinary approach, with in-depth analysis …
Reforming Capital Income Taxation
This book surveys the theoretical issues that characterize the problem of reforming capital income taxes in an open economy. It explores the tax incentives and disincentives to …
Redesigning Petroleum Taxation
Since its inception some 40 years ago, petroleum-specific taxation in the UK has been subject to numerous modifications. Often these modifications were brought into place not only …
Taxation in Modern China
Taxation in Modern China is concerned with tax and public financial issues arising in China's economic transition. The contributors, among the leading authorities on public …