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Full-Text Articles in Law
Tax Treatment Of Charitable Contributions In A Personal Income Tax: Lessons From Theory And Canadian Experience, David G. Duff
Tax Treatment Of Charitable Contributions In A Personal Income Tax: Lessons From Theory And Canadian Experience, David G. Duff
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A hundred years after tax concessions for charitable contributions were introduced as part of the personal income taxes that many countries enacted during the First World War, these countries continue to debate the appropriate level and structure of tax concessions for charitable gifts. This chapter considers the tax treatment of charitable contributions in a personal income tax, reviewing and evaluating alternative rationales for tax recognition of charitable gifts as well as the implications of these rationales for the form that tax recognition should take, and examining recent Canadian experience in light of these rationales.
The China-United Kingdom Income Tax Treaty (2011), Wei Cui
The China-United Kingdom Income Tax Treaty (2011), Wei Cui
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The author, in this article, considers some of the key features of the China-United Kingdom Income Tax Treaty (2011), with particular reference to the provisions on technical fees, permanent establishments, passive and other income, and anti-avoidance rules.
The Inefficiencies Of Legislative Centralization: Evidence From Provincial Tax Rate-Setting, Wei Cui, Zhiyuan Wang
The Inefficiencies Of Legislative Centralization: Evidence From Provincial Tax Rate-Setting, Wei Cui, Zhiyuan Wang
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Legislative power in China is centralized to an unusual degree. This arrangement is both positively and normatively significant, but has received little attention in prior scholarship. We devise a novel method for analyzing the consequence of centralization by examining provincial rate setting for the vehicle and vessel tax (VVT). Because all provinces have assigned VVT revenue and VVT administration to sub-provincial governments, provincial rate-setting represents centralized, not decentralized, decision-making. Using spatio-econometric analyses, we find that provincial tax rate choices fail to reflect local economic and demographic conditions and display traces of tax mimicking. Both support the hypothesis that provincial officials …