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- 要約等"Figuring Out the Tax recounts the forgotten earl......development of the federal income tax in the US, resulting from the interplay betw......n Congress and the Treasury Department in the decades following the enactment of the tax in 1913. It co......pics including the income tax treatments of ......ip, as well as the rise, demise a......esurrection of income tax withholding. L......llustrates how the income tax achieved its c......ich are new to tax history schola......ar interest to tax academics and ......ntroduction to the development of income tax for undergraduate students an...
- 内容細目Cordell Hull writes the income tax The birth, death, ......esurrection of income-tax withholding How the income tax became tax-inclusive The tax-free step-up i......s at death and the charitable ded......appreciation : the early mistakes The tax-free step-up i......s at death and the charitable ded......appreciation : the failed reforms......ital losses in the early income tax A troubled relationship from the start : marriage and the income tax The early income tax and the imputed rental income of homeowners ......iss" at earned income "Answers to inquirers" Is there a moral to the story?.
- 件名Income tax--Law and legis......century. LAW / Taxation. Income tax--Law and legislation. United ...
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- 内容細目Taxonomy, history, and the institutional structure of taxation in the United States The fundamental structure of the federal income tax Tax policy : evaluating tax systems and pr......ctions for off-the-bottom persona......penses Viewing the income tax through a consumption-tax lens The capitalization......le in practice The basic framewor......tions Defining the personal realm...... costs between the income-production and......f compensation income Can in-kind co......residual gross income"? Recoveries f......al injury and other windfall rece...... contributions Income-shifting strat......lation-of-debt income Debt and property Tax shelter...
- 件名Income tax--Law and legis......States--Cases. Income tax--Law and legislation. United ...
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- 要約等"Economic research on the efficient allo...... inequality in the distribution o......tcomes, and whether individuals o...... are locked in their respective p......ribution or whether mobility is p......s might affect these distribution......olume explores the latest develop......derstanding of income and wealth dis...... and mobility. The first section ......ed patterns of income inequality and......e or reinforce income inequality. The next focuses o......ity, including the difficulties o......suring wealth. The third section ......ew evidence on the intergeneratio......inequality and the mechanisms that sustain these patterns. A fourth set of c...
- 内容細目... evidence from the dead / Yonatan......li Structuring the ana lysis of w......equality using the functions of w......ques Volz III. Income and wealth mob...... education and the rising transmission of income between genera......ie Connolly, Catherine Haeck, Jea......pportunity for income in Denmark and the United States ...... poverty in US tax data / Jeff La......in France over the twentieth cent...... mobility over the past half-century using income, consumption, ......ng inequality. The accuracy of tax imputations : estimating tax liabilities an......riation across the US states / Sa......Inequality and the safety net in American cities...
- 件名Income distribution--Congresses Weal...
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- 要約等"In 2018, the total global e......llion. Despite the size of this e......es paid little tax in the countries in which they did business.......h faster than other firms. In 200......nted for 7% of the top 20 market ...... far away from their consumers, where some of the actual economi...... concerning is the fact that, on ......e an effective tax rate of only 9...... Consequently, there is widesprea......overnments and the public about the low level of income tax paid by compan......s operating in the digital economy"--
- 内容細目...k Structure of the Book Acknowled......ments Part I 1 Taxing Cross-Border Business Income 1.1 What Is Cross-Border Taxation? 1.1.1 In......oduction 1.1.2 Income Tax and Cross-Bord...... International Taxation: Residenc.......2.1 Residence Taxation 1.2.2 Source Taxation 1.2.3 The International Tax Dilemma Arising from the Competing Dema......nce and Source Taxation 1.3 The History of Int......ational Double Taxation: The ''1920s Compro......servation One: The Recommendation......as to Allocate Taxing Rights for ...... Categories of Income between Reside......servation Two: The Recommendation Recognises the Competing Claims of Source an...
- 件名Corporations--Taxation--European......onic commerce--Taxation--Law and ...... Corporations--Taxation--Law and ...... Corporations--Taxation--Data pro...... Corporations--Taxation--Law and ......onic commerce--Taxation--Law and legislation. In...
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- 要約等"Taxing the Rich draws on ......countries over the last two centu......ies to provide the broadest and m......of progressive taxation available......savage explore the intellectual a......es surrounding the taxation of the wealthy while also providing the most detailed ......o date of when taxes have been levied against the rich and when they haven't. Fair...... debates about taxing the rich has depen...... equals and whether taxing the rich advances ......ernments don't tax the rich just beca......igh or rising--they do it when pe......ieve that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation...
- 件名Rich people--Taxation--United S....... Rich people--Taxation--Europe--History. Income tax--United States--History. Income tax--Europe--Histo......nkommensteuer. Income tax. Rich people--Taxation. Wealth. USA. Europa. Eu...
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- 要約等Our tax system is a mess. And the reason for that mess is, our tax system is inco...... well-designed tax system is like......aw puzzle: all the pieces fit together snugly, so when the whole thing is......ut our current tax system is disj......ically fit together. That results......ves. We need a tax system that ma...... a traditional income tax coherent is an......, and complete the switch to a consumed-income tax -- a system that taxes all income, not when it i...... but when that income is consumed. The move towards a consumed-income tax was begun deca......pted IRAs and other tax-deferred savin......ed to complete the evolution. The book explores ...
- 件名Income tax--United States. Tax expenditures--United States. Taxation--United States. Income tax. Tax expenditures. Taxation. United States.
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- 内容細目Understanding tax National, inte......onal and local tax Handling tax laws Tax administration Trading income and losses Property income Intellectual property and other income Capital allowa......ces Employment income Pensions, Soci......and investment income The taxation of trusts and estates Taxation of individuals Taxation of compan...... Capital gains tax Gains and loss......of inheritance tax Chargeable tra......and collection The charge to VAT VAT rates and e...
- 件名Taxation--Law and legislation--Gr...
- 並列タイトル等（連結）Principles of tax law Davies: principles of tax law
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- 要約等"Taxes on the wealthy are a ......ng ideologues. The topic attracts...... proposals for tax reform that co......e dealing with the distribution of wealth and income, and tax avoidance and tax evasion by cor......ing Wealth and Taxes explores these problems and considers the possibilities for increasing taxes on wealth to address the increasingly u......of wealth, and income. Concerned with exploring the implications o...... in wealth and income, it identifies the connection bet......inequality and the ability of the wealthy to avoid income taxes by exploitin......ent of capital income and wage income. The author explores the vari...
- 件名Rich people--Taxation--United States. Wealth--...
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- 要約等...niversal Basic Income (UBI) experime......d right now in the United States, Canada, the United Kingdom......eriments. Yet, there seems to be ...... to learn from them. Although exp......ata about UBI, they are crucially limited in their ability to e......derstanding of the big questions that bear on the discussion of whether to implement ...... book examines the difficulties o...... and reporting the results in way......derstanding of the probable effec...... national UBI. The book makes rec......kers can avoid these problems and get the most out of UBI experiments.
- 内容細目Introduction Universal basic income and its more t......table sibling, the negative income tax Available test......g difficulties The practical impo......experiments of the 1970s and the public reaction to them New experimen......happening now? The political proc......experiments in the 20-teens The vulnerability ......use, spin, and the streetlight ef......esolve much of the public disagre......ment about UBI The bottom line Id......ical claims in the UBI debate Cla......clusively From the dream test to ......rstanding, and the streetlight effect.
- 件名Basic income--Research. Welfare economics....
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- 要約等"The rise of corporate groups in the last century d......tes a shift in the income tax law: instead o...... as a separate taxpayer, the tax consolidation ...... Ting presents the first comprehe...... Italy, Japan, the Netherlands, New Zea......and, Spain and the USA. In the study, he crit......ural elements. The study improves......derstanding of the design and imp......gimes and sets the stage for the search for a m......ith respect to the best practices, as well as the pitfalls, in the design of a co......dation regime. The book is essent...... contemplating the introduction o...... insights into the management of such a complex ...
- 内容細目... note: Part I. The Enterprise Doctrine - Theory and Practice: 1. The rise of corpor......a challenge to the tax law; 2. Application of the enterprise doctrine to group taxation: theory; 3. Application of the enterprise doctrine to group taxation: practice......olidation and other parts of the income tax system; 10. A model consolida...
- 件名Corporations--Taxation--Law and legislation. Income tax--Law and legis...... policy. LAW / Taxation.
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- 内容細目v. 1. Income-tax Act, 1961, sec......1 to 86A v. 2. Income-tax Act, 1961, sec......7 to 219 v. 3. Income-tax Act, 1961, sec......to end, Wealth Tax Act, 1957, sec......1 to end, Gift Tax Act, 1958, sec......21A v. 4. Gift Tax Act, 1958, sec......2 to end, All Other Direct Tax Laws, including Double Taxation Treaties, alongwith a Pa...
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- 内容細目Preface chapter 1. The Earned Income Tax Credit (EITC):......ick chapter 2. The Earned Income Tax Credit (EITC):......ick chapter 3. The Earned Income Tax Credit (EITC):......ompliance with the improper payme......or General for Tax Administration Index
- 件名Earned income tax credit--United...... States Earned income tax credit. Full employment polic...
Taxing ourselves : a citizen's guide to the debate over taxes / Joel Slemrod and Jon Bakija. 4th ed.
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- 内容細目...mplaints about the current tax system A different way to tax Objections to ......orm Changes in the context of the current system The need for objec......An overview of the U.S. tax system How governments in the United States get their money Intern......erspectives on the U.S. tax system Personal income taxation Basic features of the U.S. corporate income tax The Social Security payroll tax Estate and gift taxes Conclusion 3......cal equity and tax progressivity ......onal equity 4. Taxes and economic prosperity Taxes and the business cycle......government do? Tax cuts to force ......population How taxes affect long-run economic pr...
- 件名Income tax -- United States. Taxation -- United States.
- 並列タイトル等（連結）Citizen's guide to the debate over taxes
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- 要約等...t debates over tax reform and it ......for discussing the relationship b......cal policy and the distribution of income and wealth. To......overed include the evolution of income taxation since World War II; the turn toward value added taxation; the relationship between tax reform and the construction o......elfare states; the impact of globalization on tax and fiscal policy; the social forces shaping tax consent; and the political economy of tax and fiscal reform. The topics are cov......nt episodes in the fiscal history......rance, Greece, the UK, Spain, Switzerland, the USA, and Japan
- 内容細目The political economy of taxing, spending, ......vatives shaped the modern tax state / Hertel......; p. 17-48 How they all came to love the VAT : consumption taxes, big business, and the welfare state ......lass power and the taxation of curren......ay-as-you-earn income tax in comparative......iversalism and tax consent in Den......S. ; p. 99-129 The powerlessness ......es in France : the spread of income taxation, 1945-198....... ; p. 131-153 Tax policy in the United States : was there a "Neo-Liber...... revolution in the 1970s and 1980....... ; p. 155-186 Tax reformers' ideas, the expenditure-taxation nexus, and comprehensive...
- 件名Taxation--History Taxation
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- 要約等""The increasing use......ligence within the workplace is l...... disruption to the labour market ......nd in turn, to the economy, due t......a reduction in the number of taxable workers. I......erson proposes taxing robots as a......le solution to the anticipated pr......m of declining tax revenues. In a......ic principles, the book explores the various tax models that co......pplied to both the use of robots,...... or automation tax, and to robots......ussed, such as the definition of robots for tax purposes, the difficulty of granting a tax capacity to ro......ts, as well as the compatibility of robot taxes with international tax rule...
- 件名Robots--Taxation--Law and ...... intelligence--Taxation--Law and ......ial equipment--Taxation--Law and legislation.
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- 要約等"This book presents the principles and...... international taxation of trust income and distributi...... international tax law. It begins with the trust tax rules and inte......, New Zealand, the United Kingdom and the United States -- focusing on the attribution of trust income to the grantor/settlor, the beneficiary or the trust entity, ......residence, and the taxation of trust ......ing identified the international taxing principles ......d examines how the interaction of......double- or non-taxation overall. ......meless trusts. The book examines the interaction of tax laws in non-tr......tions and puts these interactions in context as ...
- 件名Trusts and trustees--Taxation--Law and legislation. Income tax--Law and legislation. LAW / Taxation.
- タイトル標目Cambridge tax law series.