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Taxation: Law, Planning, And Policy, David Gamage, Michael Livingston
Taxation: Law, Planning, And Policy, David Gamage, Michael Livingston
David Gamage
This is a sample version of the Introduction, Table of Contents, Background and Basic Themes section, and first chapter, from the second edition of the casebook "Taxation: Law, Planning, and Policy". This sample is posted with the permission of LexisNexis publishing for review purposes by students and instructors.
The Economy Of Undocumented Migration: Taxation And Access To Welfare, Mats Tjernberg
The Economy Of Undocumented Migration: Taxation And Access To Welfare, Mats Tjernberg
Mats Tjernberg
A strict division between the formal economy and the informal economy cannot be made and every economic actor has in certain situations a propensity to engage in informal economic activities. The formal, as well as informal, economy may lead to economic growth which is essential for a broad welfare policy, under which social benefits are categorized. A person’s economic contribution to a state should entail some possibility of getting economic and social benefits from it. The article shows that a person, who is liable to tax in a state, by staying in its territory, should not be excluded from the …
Managing Fiscal Volatility By Redefining ‘Tax Cuts’ And ‘Tax Hikes’, David Gamage, Jeremy Bearer-Friend
Managing Fiscal Volatility By Redefining ‘Tax Cuts’ And ‘Tax Hikes’, David Gamage, Jeremy Bearer-Friend
David Gamage
This report analyzes how states should cope with fiscal volatility at the level of institutional-design policy. We propose that states reconsider how they define terms like ‘‘tax cuts’’ and ‘‘tax hikes.’’ By adopting a new baseline for defining those terms, states can increase the likelihood of using tax rate adjustments to cope with fiscal volatility rather than more harmful spending fluctuations.
Comparative Income Taxation: A Structural Analysis, Hugh Ault, Brian Arnold
Comparative Income Taxation: A Structural Analysis, Hugh Ault, Brian Arnold
Hugh J. Ault
The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but also of foreign business and legal cultures. It would be the work of a lifetime …