The Proper Tax Base: Structural Fairness from an International and Comparative Perspective - Essays in Honour of Paul McDaniel

Author:   Yariv Brauner ,  Martin James McMahon
Publisher:   Kluwer Law International
Volume:   39
ISBN:  

9789041132864


Pages:   280
Publication Date:   19 March 2012
Format:   Hardback
Availability:   In stock   Availability explained
We have confirmation that this item is in stock with the supplier. It will be ordered in for you and dispatched immediately.

Our Price $488.40 Quantity:  
Add to Cart

Share |

The Proper Tax Base: Structural Fairness from an International and Comparative Perspective - Essays in Honour of Paul McDaniel


Add your own review!

Overview

"Virtually all objections to taxation schemes spring from perceptions of unfairness. Is tax fairness possible? The question is certainly worth investigating in depth, and that is the purpose of this book. Today, as governments are busily making new tax rules in the wake of staggering budget deficits, is perhaps an appropriate time to pay heed to fairness so it can be incorporated as far as possible into tax reform. With twelve contributions from some of the world's most respected international tax experts - including the late Paul McDaniel, in whose honor these essays were assembled - this invaluable book focuses on tax expenditure analysis, the quest for a just income tax, and division and/or harmonization of the income tax base among jurisdictions. Among the areas of taxation ripe for reform from a fairness point of view the authors single out the following: tax expenditure budget construction; tax expenditure reporting; modern welfare economics as a driver of tax reform; grantor trust rules; the notion of ""horizontal equity""; the international tax norm of ""income source""; transfer pricing; and jurisdictional application of VAT. Specific ongoing reforms in the United States, Australia, and other countries - as well a detailed analysis of the EU's proposed common consolidated corporate tax base (CCCTB) - are also examined for fairness."

Full Product Details

Author:   Yariv Brauner ,  Martin James McMahon
Publisher:   Kluwer Law International
Imprint:   Kluwer Law International
Volume:   39
ISBN:  

9789041132864


ISBN 10:   9041132864
Pages:   280
Publication Date:   19 March 2012
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Active
Availability:   In stock   Availability explained
We have confirmation that this item is in stock with the supplier. It will be ordered in for you and dispatched immediately.

Table of Contents

Reviews

Author Information

Tab Content 6

Author Website:  

Customer Reviews

Recent Reviews

No review item found!

Add your own review!

Countries Available

All regions
Latest Reading Guide

ls

Shopping Cart
Your cart is empty
Shopping cart
Mailing List