This book explains: Economic Effect of VAT Structure of VAT

This Study approaches the subject of Tax reform from basic economic principles. The objectives are to develop guidelines for the Design of tax policy; to show how the principles can structure systematic Research into tax reform in terms of the Consequences for households, producers and government; and finally, to combine the guidelines and applied research into a practical tax package for Pakistan, where tax reform has become an urgent priority.  Professors Ahmad and Stern provide a coherent..

A variety of policies, programs, and strategies have been designed to provide assistance, directly or indirectly, to businesses for the purpose of promoting economic development in a community. This book provides a comprehensive and detailed discussion of the uses, structures, and impacts of tax increment financing (TIF), one of the most widely used state and local economic development policies. Offering specific examples, cases, surveys, and empirical evidence, it addresses how TIF works,..

"Sales Tax, which has come to occupy a very important place in the fiscal structure of all the states, has now been replaced by State Value Added Tax (State-VAT). As is the case in most other countries, this is being done to remove the deficiencies in the existing Sales Tax. In the past, considerable effort have, in this regard, been made by the committees of States' Finance Ministers of 1995 and 1998 as also by the Committee of Chief Ministers of 1999. In addition, the efforts of the..

The European Commission presented a strategy that would allow EU companies to compute their EU tax base under a single set of tax rules at the EU level and use a common formula to distribute this tax base across the individual Member States. Company Tax Reform and Formulary Apportionment in the European Union provides broad guidance for the EU in shaping a system of consolidated base taxation with formulary apportionment.  It evaluates how the U.S. states and Canadian provinces have resolved..

Written from a practical standpoint, this new edition of the Stamp Duty Land Tax Handbook details how the updated legislation works in common practice. The book's examples and case studies will be highly useful to surveyors, valuers and anyone needs to be kept up to date with the application of tax duty on Land. Unlike most other books in this area, the Handbook is based on practical experience of the work of surveyors applying the latest legislation in making valuations. The authors..

The Law he various indices of ability-to-pay taxes, Income is regarded by far the most appropriate. This is borne out by the popularity of income taxes the World over. For operation an income tax system successfully, tax authorities, particularly in developing countries, are required to resolve various issues to make it compatible with the socio-economics objectives of government policy. Part I of this nook examines various analytical and policy issues associated with the designing of an..

This book introduces children, young adults and lay readers to the basic tenets of the United States federal income tax history.  The book utilizes a more elementary approach, focusing primarily on important fundamentals of the history and reinforced with quizzes, trivias and assessment questions.

This Element is an excerpt from The Truth About Avoiding Scams (9780132333856) by Steve Weisman. Available in print and digital formats. "Too good to be true" income tax scams that can lead you to disaster--and sometimes even to prison! Unfortunately, the almost universal desire to avoid paying income taxes can be exploited by con men.  There also are some people who believe that the federal income tax itself is a scam. This belief is also used by con artists. Even our fear of the IRS and our..

This Element is an excerpt from The Truth About Paying Fewer Taxes (9780137153862) by S. Kay Bell. Available in print and digital formats. How to keep from joining the 1% of U.S. taxpayers who get audited every year! Statistically, your risk of being audited is small. In 2007, for example, 1.4 million returns got a closer look from the IRS. But more than 140 million returns were filed that year.  The raw numbers don't matter, though, if your return ended up in that 1 percent. So you don't..