Skip to main content Accessibility help

We use cookies to distinguish you from other users and to provide you with a better experience on our websites. Close this message to accept cookies or find out how to manage your cookie settings.

Close cookie message
×
  1. Home
  2. Browse subjects
  3. Law
  4. Taxation Law
  5. Content listing

Refine search

Refine search

Access:
Content type:
Publication date:
Apply   From and To filters
Subject: Show more
Journals Show more
Publishers: Show more
Societies Show more
Series: Show more
Collections: Show more

Actions for selected content:

Select all | Deselect all
  • View selected items
  • Export citations
  • Download PDF (zip)
  • Save to Kindle
  • Save to Dropbox
  • Save to Google Drive

Save Search

You can save your searches here and later view and run them again in "My saved searches".

Please provide a title, maximum of 40 characters.
Cancel
×

45 results in Taxation Law

Page 1 of 3

Untaxed
  • The Rich, the IRS, and a New Approach to Tax Compliance
  • Joshua D. Blank, Ari Glogower
  • Coming soon
  • Expected online publication date:
    October 2024
    Print publication:
    31 October 2024

Anthropology and Tax
  • Ethnographies of Fiscal Relations
  • Edited by Johanna Mugler, Miranda Sheild Johansson, Robin Smith
  • Coming soon
  • Expected online publication date:
    July 2024
    Print publication:
    31 July 2024
  • From the perspective of individual taxpayers to international tax norm negotiators, the anthropologists in this collection explore how taxes shape our world: our social relationships and value regimes, how we exclude and include, the categories we think with, and the way we share with each other. A first of its kind, it presents an anthropological discussion about tax rooted in ethnographic work. It asks fundamental questions such as: what is tax, what is taxable, and what do taxes do? By forwarding multiple perspectives from around the world about fiscal systems and how they are experienced and constituted, Anthropology and Tax reconceptualises tax in society. In doing so, this volume makes an incisive intervention in what might be one of the most important debates of our time – that of fiscal sociality. This title is also available as Open Access on Cambridge Core.

Corporate Tax Law
  • Structure, Policy and Practice
  • 2nd edition
  • Peter Harris
  • Published online:
    29 February 2024
    Print publication:
    07 March 2024
  • New edition taking account of the substantial developments of the last decade. It considers the Trump US tax reforms of late 2017 and then the Biden reforms of 2022. It recognises the economic rise of China by incorporating its corporate tax system for comparison. This creates increased balance, introducing a second civil law jurisdiction. This edition also incorporates many changes resulting from international tax developments including the Base Erosion and Profit Shifting reports and the current Two Pillar approach. The edition documents how corporate and international tax systems are increasingly integrated. This is particularly the case with minimum taxes, hybrid financial instruments and excessive debt financing. The interface between corporate tax base and financial accounts is another area of particular interest. Countries continue to tinker with the use of corporate losses, corporate tax rates and dividend relief. Other areas of development include corporate tax subjects, buy backs and dividend stripping.

ERISA Principles
  • Peter J. Wiedenbeck, Brendan S. Maher
  • Published online:
    15 February 2024
    Print publication:
    22 February 2024
  • ERISA, the detailed and technical amalgam of labor law, trust law, and tax law, directly governs trillions of dollars spent on retirement savings, health care, and other important benefits for more than 100 million Americans. Despite playing this central role in the US economy and social insurance systems, the complexities of ERISA are often understood by only a few specialists. ERISA Principles elucidates employee benefit law from a policy perspective, concisely explaining how common themes apply across a wide range of benefit plans and factual contexts. The book's non-technical language and cross-cutting conceptual organization reveal latent similarities and rationalize differences between the regulatory treatment of apparently disparate programs, including traditional pensions, 401(k), and health care plans. Important legal developments - whether statutory, judicial, or administrative - are framed and analyzed in an accessible, principles-centric manner, explaining how ERISA functions as a coherent whole.

Foundations of Taxation Law
  • 15th edition
  • Stephen Barkoczy
  • Published online:
    09 February 2024
    Print publication:
    15 February 2024
  • Foundations of Taxation Law provides a clear and comprehensive introduction to the policy, principles and practice that underpin the Australian taxation system. Designed as a guide for law and business students as well as tax practitioners, the text blends policy issues, taxation theory, black letter law and commercial practice into a succinct general principles text. Topics are presented in a logical and structured order and are cross-referenced to specific provisions in the legislation and relevant cases so that readers are able to easily find the source of the law. The text includes approximately 400 examples and dozens of diagrams and tables that condense the law and help clarify difficult concepts. This edition contains expanded technical and policy discussion of several areas of law. It has been substantially revised and restructured to take account of the many important legislative reforms, case law developments and announcements that have occurred over the last 24 months.

The United Nations in Global Tax Coordination
  • Hidden History and Politics
  • Nikki J. Teo
  • Published online:
    24 March 2023
    Print publication:
    23 March 2023
  • The United Nations in Global Tax Coordination fills the decade-long knowledge gap in international tax history concerning the UN Fiscal Commission, which functioned as the overarching fiscal authority during the early post-World War II economic order. With insights from political economy and international relations scholarship, this critical archival examination chronicles the tenacious activism by post-colonial developing countries to preserve source taxation rights, and by the UN Secretariat in championing the development of equitable tax rules. Such activism would ultimately lead developed countries to oust the UN as a forum for international tax norm setting. The book includes a revealing prehistory of the wartime work of the League of Nations that questions the legitimacy of the Mexico Model, the first model tax convention between developed and developing countries. This expertly researched work is essential reading for understanding the roles of politics, states, secretariats and private actors in directing global tax coordination.

Tax and Government in the 21st Century
  • Miranda Stewart
  • Published online:
    01 September 2022
    Print publication:
    08 September 2022
  • With an accessible style and clear structure, Miranda Stewart explains how taxation finances government in the twenty-first century, exploring tax law in its historical, economic, and social context. Today, democratic tax states face an array of challenges, including the changing nature of work, the digitalisation and globalisation of the economy, and rebuilding after the fiscal crisis of the COVID-19 pandemic. Stewart demonstrates the centrality of taxation for government budgets and explains key tax principles of equity, efficiency and administration. Presenting examples from a wide range of jurisdictions and international developments, Stewart shows how tax policy and law operate in our everyday lives, ranging from family and working life to taxing multinational enterprises in the global digital economy. Employing an interdisciplinary approach to the history and future of taxation law and policy, this is a valuable resource for legal scholars, practitioners and policy makers.

The Administrative Foundations of the Chinese Fiscal State
  • Wei Cui
  • Published online:
    24 March 2022
    Print publication:
    31 March 2022
  • On subjects ranging from trade to democratization, there has lately been a wave of laments about China's development belying Western expectations. Yet these disappointments often come with misunderstandings of the very institutions that China was expected to adopt. Chinese taxation offers a sharp illustration. When China introduced a tax system suited for the market economy, it fully intended tax collection to rely on self-assessment, audits, and the rule of law. But this Western approach was quickly jettisoned in favour of one that emphasized monitoring of taxpayers and ex ante interventions, at the expense of deterrence and truthful reporting norms. The Chinese approach surprisingly matches recommendations made by recent economic scholarship on tax compliance and state capacity. China's massive but little-known explorations in taxation highlight the distinct types of modern state capacity, and raise challenging questions about the future of taxation and the superiority of institutions based on rule of law.

Foundations of Taxation Law 2022
  • 14th edition
  • Stephen Barkoczy
  • Published online:
    01 February 2022
    Print publication:
    25 January 2022
  • Foundations of Taxation Law provides a clear and comprehensive introduction to the policy, principles and practice underpinning the Australian taxation system. Designed as an introductory guide for law and business students as well as tax practitioners, the text focuses on general principles, blending policy issues, taxation theory, technical 'black letter law' and commercial practice into a succinct, principled text. Topics have been developed in a logical, structured order and are cross-referenced to specific provisions in the legislation and relevant cases so that readers can easily find the source of the law. The text includes approximately 400 examples and dozens of diagrams and tables that condense the law and clarify difficult concepts. This fourteenth edition has been substantially revised and restructured to take account of many important legislative reforms, case law developments, administrative changes and policy announcements. It is designed to be used in conjunction with the Core Tax Legislation and Study Guide 2022.

Core Tax Legislation and Study Guide 2022
  • 25th edition
  • Stephen Barkoczy
  • Published online:
    01 March 2022
    Print publication:
    12 January 2022
  • Core Taxation Legislation and Study Guide is a reference text for students undertaking tax subjects. It provides curated extracts of legislation as well as useful guidance on study skills. Part 1: The Study Guide assists students to prepare for a tertiary taxation course and conduct basic taxation research. It refers to key reference material, including websites and research tools, and includes useful tips on study techniques, researching a tax problem, essay writing and presentation, answering taxation law exam questions and how to cite legislation, cases, articles, rulings and reports for assignments. Part 2: The Core Tax Legislation comprises selected extracts from relevant sections of taxation legislation and regulations.An essential resource, this text allows students to access the parts of the legislation they will need for a taxation law course in a time-saving and user-friendly way.Core Taxation Legislation and Study Guide 2022 is designed to be used in conjunction with Foundations of Taxation Law 2022.

European Union Corporate Tax Law
  • 2nd edition
  • Christiana H. J. I. Panayi
  • Published online:
    28 May 2021
    Print publication:
    17 June 2021
  • How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This book traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies, and permanent establishments. Christiana HJI Panayi examines existing legislation, soft law, and the case law of the Court of Justice, as well as the Commission's burgeoning external tax policy initiatives. The book not only explores the tax issues pertaining to direct investment, but also analyzes the taxation of passive investment income, corporate reorganisations, exit taxes, and the treatment of anti-abuse regimes. Through this careful analysis, the book highlights the convergences and divergences arising from the interplay between EU corporate tax law and international tax law, especially the OECD model tax convention. This second edition also reviews developments in the context of the State aid prohibition and high-profile cases on tax rulings.

Taxing the Digital Economy
  • Theory, Policy and Practice
  • Craig Elliffe
  • Published online:
    23 April 2021
    Print publication:
    13 May 2021
  • The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with their immense growth and the OECD has proposed a new international tax compromise that will allocate taxing rights to market jurisdictions and remove the need to have a physical presence in the taxing jurisdictions in order to sustain taxability. In this work, Craig Elliffe explains the problems with the existing international tax system and its inability to respond to challenges posed by digitalised companies. In addition to looking at how the new international tax rules will work, Elliffe assesses their likely effectiveness and highlights features that are likely to endure in the next waves of international tax reform.

Feminist Judgments
  • Rewritten Trusts and Estates Opinions
  • Edited by Deborah S. Gordon, Browne C. Lewis, Carla Spivack
  • Published online:
    28 August 2020
    Print publication:
    17 September 2020
  • For women and other marginalized groups, the reality is that the laws regulating estates and trusts may not be treating them fairly. By using popular feminist legal theories as well as their own definitions of feminism, the authors of this volume present rewritten opinions from well-known estates and trust cases. Covering eleven important cases, this collection reflects the diversity in society and explores the need for greater diversity in the law. By re-examining these cases, the contributors are able to demonstrate how women's property rights, as well as the rights of other marginalized groups, have been limited by the law.

Tax and Culture
  • Convergence, Divergence, and the Future of Tax Law
  • Michael A. Livingston
  • Published online:
    13 March 2020
    Print publication:
    19 March 2020
  • Tax scholars traditionally emphasize economics and assume that all tax systems can be evaluated in more or less the same way. By applying the insights of anthropology, sociology, and other social sciences, Michael A. Livingston demonstrates that tax systems frequently pursue different values and that the convergence of tax systems is frequently overstated. In Tax and Culture, he applies these insights to specific countries, such as China and India, and specific tax issues, including progressivity, tax avoidance, and the emerging area of environmental taxation. Livingston concludes that the concept of a global tax culture is, in many cases, merely a reflection of Western hegemony, and is unlikely to survive the changes implicit in the rise of non-Western nations and cultures.

International Commercial Tax
  • 2nd edition
  • Peter Harris
  • Published online:
    29 February 2020
    Print publication:
    19 March 2020
  • International Commercial Tax, 2nd edition takes account of the substantial developments of the last decade. With more than sixty percent new material, the book considers the outcomes of the OECD's BEPS project and the substantial consequential 2017 revisions of the OECD and UN Model tax treaties. With the continuing rise in the economic importance of non-OECD countries and the UK distancing itself from the EU, there has been a refocusing with less direct attention on UK domestic law and greater focus on the approaches of other significant countries, especially other common law jurisdictions. This provides greater flexibility as to how a particular point or issue is illustrated with practical examples. Greater attention is given to the UN Model, which is increasingly important. The book continues to compare the approach under model tax treaties with EU law and is updated with copious references and illustrations from the burgeoning jurisprudence of the EU Court.

Tax Credits for the Working Poor
  • A Call for Reform
  • Michelle Lyon Drumbl
  • Published online:
    24 July 2019
    Print publication:
    19 September 2019
  • The United States introduced the earned income tax credit (EITC) in 1975, where it remains the most significant earnings-based refundable credit in the Internal Revenue Code. While the United States was the first country to use its domestic revenue system to deliver and administer social welfare benefits to lower-income individuals or families, a number of other countries, including New Zealand and Canada, have experimented with or incorporated similar credits into their tax systems. In this work, Michelle Lyon Drumbl, drawing on her extensive advocacy experience representing low-income taxpayers in EITC audits, analyzes the effectiveness of the EITC in the United States and offers suggestions for how it can be improved. This timely book should be read by anyone interested in how the EITC can be reimagined to better serve the working poor and, more generally, whether the tax system can promote social justice.

International Taxation of Trust Income
  • Principles, Planning and Design
  • Mark Brabazon
  • Published online:
    29 April 2019
    Print publication:
    02 May 2019
  • In International Taxation of Trust Income, Mark Brabazon establishes the study of international taxation of trust income as a globally coherent subject. Covering the international tax settings of Australia, New Zealand, the UK, and the US, and their taxation of grantors/settlors, beneficiaries, trusts, and trust distributions, the book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust. It also identifies international mismatches between tax settings and purely domestic design irregularities that cause anomalous double- or non-taxation, and proposes an approach to tax design that recognises the policy functions (including anti-avoidance) of particular rules, the relative priority of different tax claims, the fiscal sovereignty of each country, and the respective roles of national laws and tax treaties. Finally, the book includes consideration of BEPS reforms, including the transparent entity clause of the OECD Model Tax Treaty.

Evolution of Goods and Services Tax in India
  • R. Kavita Rao, Sacchidananda Mukherjee
  • Published online:
    26 April 2019
    Print publication:
    23 May 2019
  • Goods and Services Tax (GST) was implemented in India in July 2017, after four decades of protracted deliberations amid critical socio-economic and political challenges. GST is a comprehensive multistage value added tax (VAT) on goods and services where both central and state governments share the same tax base. Finding a suitable design for GST that encompasses taxes from both the centre and the state tax brackets makes the Indian GST unique among GST implemented in other federal countries. This book is a study of the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977. It studies the following issues on GST: a) inclusion and exclusion of taxes, b) finding a suitable mechanism to handle inter-state transactions, c) finding revenue neutrality of the tax reform, d) providing compensation to states for any possible loss of revenue due to its adoption, and e) possible scope for coordination in GST administration.

Competition Policy in Healthcare
  • Frontiers in Insurance-based and Taxation-funded Systems
  • Mary Guy
  • Published by:
    Intersentia
    Published online:
    30 March 2019
    Print publication:
    11 January 2019
  • This book brings a unique, comparative approach to competition policy in healthcare. By examining an insurance-based and a taxation-funded healthcare system, insights emerge into the applicability and application of general competition law and healthcare-specific competition rules at EU and Member State level. The developing interactions between healthcare regulators and competition authorities, and issues arising from hospital mergers with regard to general and healthcare-specific merger control both receive in-depth analysis.Insights into competition reforms in the Dutch and English healthcare systems show that the term “healthcare” is problematic: there are important distinctions between public and private healthcare, and between healthcare providers and healthcare purchasers. Even a focus on “healthcare providers” has limitations given the myriad services which comprise healthcare delivery. Competition reforms in healthcare attract controversy if seen exclusively as an end in themselves. This book argues that a nuanced approach is needed: competition in healthcare needs to be tempered, and even focused, by national and EU commitments to solidarity. Following Brexit, scholars and policy makers will maintain interest in comparative and EU law research. This book will thus be essential reading for anyone wishing to understand the mutual implications of EU competition law and policy for developing national healthcare reforms.Dr Mary Guy is a Lecturer in Law at Lancaster Law School and is directing the law component of a British Academy/Leverhulme Trust–funded interdisciplinary project on ‘EU Health Policy and Law – Shaping a Future Research Agenda’ in 2018-2020. She is a member of the European Association of Health Law, the Society of Legal Scholars, the Socio-Legal Studies Association, the British Association of Comparative Law, and the Chartered Institute of Linguists Educational Trust.

Double Taxation and the League of Nations
  • Sunita Jogarajan
  • Published online:
    28 April 2018
    Print publication:
    10 May 2018
  • Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored archival material, Sunita Jogarajan provides the first in-depth examination of the development of the League's Models. This new research provides insights into questions such as the importance of double taxation versus tax evasion; the preference for source-taxation versus residence-taxation; the influence of theory and practice on the League's work; the development of bilateral rather than multilateral treaties; the influence of developing countries on the League's work; the role of Commentary in interpreting model tax treaties; and the influential factors and key individuals involved. A better understanding of the development of the original models will inform and help guide interpretation and reform of modern-day tax treaties. Additionally, this book will be of interest to scholars of international relations and the development of law at international organisations.

Page 1 of 3