Tax Policy and the Economy publishes current academic research findings on taxation and government spending that have both immediate bearing on policy debates and longer-term interest.  The articles in Volume 23 address a range of topics, including Social Security, understanding corporate tax losses, the influence of globalization on the design of a tax system, and the question of whether federal provision of goods and services crowds out their provision by lower levels of government or the..

This book is the result of a joint research project on the tax treaties concluded between the People's Republic of China and European countries. Each contribution carefully analyses the extent to which Chinese tax treaties follow the OECD Model Tax Convention on Income and Capital and the UN Income and Capital Model Convention. The focus is on the different policy decisions underlying the various provisions.  Additionally, the contributions analyse the extent to which Chinese tax treaty..

This convenient selection of federal taxation statutes and regulations is designed to provide up-to-date information for students and professors alike. It includes edited provisions of the Internal Revenue Code (IRC), Treasury regulations, and various materials prepared by the Internal Revenue Service (IRS). A staple text in law schools, this informed volume is relied upon for its consistent format and extensive coverage.  Detailed sections on the Internal Revenue title and Treasury..

Mastering Corporate Tax guides students through the complex tax rules affecting corporations and their shareholders. It describes, and provides comprehensive examples to illustrate, the tax consequences of corporate formations, distributions, stock redemptions, liquidations, and reorganizations.  The primary focus is on corporations subject to subchapter C (so-called C corporations). The text also introduces the special stock ownership and income pass-through rules applied to corporations..

This book is intended as a reference book for tax law and EC law pratitioners, tax administrators, academics, the judiciary and tax or Community law policy makers.  The book offers a systematic survey of the tax implications of the EC Treaty and of European integration and of the EC tax harmonization policy, a discussion of the Community tax rules in force, and a discussion of the EC Court's case law in tax matters.

Published to rave reviews on both sides of the Atlantic, Treasure Islandsis an expose of how the corporate world uses tax havens to shirk paying its share of taxes. This costs the United States alone 100 billion dollars in lost revenue each year.  While the United States experiences a recession and European countries face bankruptcy, Nicholas Shaxson, a former correspondent for the Financial Times and The Economist, argues that the problem can be traced back to the pervasive practice of off..

More than a thousand individuals of high net worth rose up to protest the repeal of the estate tax-Newsweek tagged them the "billionaire backlash."  The primary visionaries of that group, Bill Gates Sr. and Chuck Collins, argue here that individual wealth is a product not only of hard work and smart choices but of the society that provides the fertile soil for succes. Weaving personal narratives, history, and plenty of solid economic sense, Gates and Collins make a sound and compelling case..

Reward: Collect Millions for Reporting Tax Evasion Are you aware... $350 billion in taxes go unpaid each year. The IRS pays 15-30% to report tax evasion. Multi-million dollar rewards are waiting. The new IRS Whistleblower Reward Program pays you up to 30% of the unpaid taxes it collects.  That means if a company or individual you know about underpaid their taxes, you could receive huge rewards for reporting them. If you have the right kind of a case, you will receive millions of dollars...

This book provides information on various avenues available to taxpayers in resolving their tax-related problems or in working through their tax problems with the IRS. Readers are introduced not only to their rights but also to critical IRS processes, requirements and options such as Offer-in-Compromise, Installment Agreements, Appeal Processes and alternative problem resolution avenues such as the Taxpayer Advocate Services. References and sources for additional information are also provided.

The financial and economic crisis had a devastating impact on bank profits, with loss-making banks reporting global commercial losses of around USD 400 billion in 2008. This level of commercial losses has brought tax risks for both banks and revenue bodies.  These risks affect banks' profits, their capital base, and their level of certainty. For revenue bodies, the concern is that aggressive tax planning involving losses will further reduce already depleted tax revenues as a result of the..