Machine generated contents note: 1. Introduction: Cordell Hull writes the income Tax; 2. The birth, death, and resurrection of income tax withholding; Part I. Technical Problems Exposed by the High Tax Rates of World War I: 3. How the income tax became tax-inclusive; Part II. Early Mistakes and...

This book provides an overview of the taxation of income from services under double taxation conventions (DTCs) in major jurisdictions across the world. Especially due to the precipitous growth of the digital economy and thus the increased internationalization of services provisions, the...

Acknowledgements -- Foreword -- Introduction -- Changing strategies and global power in the long eighteenth century -- Eighteenth-century realities and historiographical approaches -- Administering the fiscal-military state : ordinary revenues : trusting in a consumers world -- Increasing...

Introduction: wealth, poverty, and taxes -- Part one: constructing fiscal federalism. Confederation, or how not to run a tax revolt ; Tax revolt in Nova Scotia in the 1860s: fairness and region ; Tax revolt in British Columbia in the 1870s: fairness and race ; Macdonald to Laurier: revolt...

This is the first book to present a sustained analysis and critique of arm's length based transfer pricing rules following the G20 / OECD Base Erosion and Profit Shifting (BEPS) project. The book considers the nature and scope of transfer pricing rules based on the arm's length principle...

Talking tax -- We, the taxpayers -- Canada's conservative tax structure -- Resistance in the interwar years -- Taxation at the edges of citizenship -- Honour, confidence, and federalism during the depression -- Warfare, welfare, and the mass income tax payer -- New publics and the taxman in the...

Slowing down global warming is one of the most critical problems facing the world's policymakers today. One favored solution is to regulate carbon consumption through taxation, including the taxation of gasoline. Yet gasoline tax levels are much lower in the United States than elsewhere. Why is...

Income Tax at 100 Years: Essays and Reflections on the Income War Tax Act commemorates the 100th anniversary of Canada's Income War Tax Act, 1917, with papers and panel discussions from a wide range of distinguished contributors: tax practitioners, both accountants and lawyers; academic experts...

The Argument -- Part I -- Rich Rome, Poor State -- The Use and Abuse of Tax Farming -- Profiteering in the Provinces -- Part II -- The Power of Taxpayers in the First Punic War -- The Plight of Taxpayers in the Second Punic War -- The Death and Taxes of the Gracchi -- Conclusions

Introduction: The intimate fiscal state -- Before the income tax: Jewish, Ottoman, and early mandatory taxation -- The introduction of income taxation in mandatory Palestine -- Taxation without law : The Jewish voluntary tax system -- Law and social norms in early Israeli taxation -- The rise of...

Anglo-American regimes, 1607-1788 -- Creating a modern fiscal state, 1788-1861 -- The Civil War regime, 1861-1916 -- The World War I regime, 1916-1935 -- Roosevelt's regimes, 1935-1945 -- The era of easy finance, 1945-1980 -- "Reagan revolution," 1980-1986 -- Fiscal consolidation and revival of...

La 4ème de couv. indique : "Ce petit livre offre une promenade au pays des taxes et impôts les plus inattendus de l'histoire. Il n'a pas fallu attendre l'époque contemporaine pour voir apparaître des impôts sur la fortune ou des taxes comportementales. De l'antiquité romaine au début du...

The extension of the franchise to social groups with less property and income is associated with greater income redistribution from the rich to the poor and extension in the provision of public goods, which leads to the growth of government expenditure. All of these expected changes are costly...

The extension of the franchise to social groups with less property and income is associated with greater income redistribution from the rich to the poor and extension in the provision of public goods, which leads to the growth of government expenditure. All of these expected changes are costly...