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Record Nr. |
UNINA9910819465103321 |
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Autore |
Avi-Yonah Reuven S (Reuven Shlomo), <1957-> |
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Titolo |
Global perspectives on income taxation law / / Reuven Avi-Yonah, Nicola Sartori, Omri Marian ; authors |
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Pubbl/distr/stampa |
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Oxford, [England] ; ; New York, [New York] : , : Oxford University Press, , 2011 |
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©2011 |
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ISBN |
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Descrizione fisica |
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1 online resource (202 p.) |
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Collana |
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Global Perspectives Series |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Income tax - Law and legislation |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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""Contents""; ""Preface""; ""Foreword""; ""Introduction""; ""1. Some Theoretical Aspects of “Comparative Taxation�""; ""I. What is comparative taxation?""; ""II. Some possible approaches to the study of comparative tax law""; ""A. The functional approach to comparative tax studies""; ""B. Comparative tax law as a study of cultural differences""; ""C. The critical approach to comparative tax studies""; ""D. Comparative tax study as an exercise in economic analysis""; ""E. What to expect next""; ""2. Taxable Income"" |
""I. Taxable income definition: global vs. schedular and source vs. accretion""""II. Taxation of fringe benefits""; ""III. Imputed income from owner-occupied housing""; ""IV. Windfalls""; ""V. Damage awards""; ""A. Taxation of damage awards""; ""B. Which “damages� receive favorable treatment? physical? mental? reputation?""; ""VI. Cancellation of indebtedness""; ""A. Inclusion of debt relief in gross income""; ""B. Exceptions to inclusion""; ""VII. Gifts and bequests""; ""A. Personal gifts and bequests""; ""B. Commercial gifts""; ""VIII. The realization requirement""; ""3. Deductions"" |
""I. Business expenses""""A. Commuting, clothing, and other nondeductible expenses""; ""B. Child care costs""; ""C. Travel and entertainment""; ""D. Capital expenditures""; ""E. Depreciation""; ""F. Business interest""; ""G. Losses""; ""II. Personal expenses""; ""A. |
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Apportionment of personal/business expenses""; ""B. Medical expenses""; ""C. Charitable contributions""; ""D. Home mortgage and other personal interest""; ""4. The Taxpaying Unit""; ""I. Introduction""; ""II. The basic issue and the two main models: how should we define taxable units? individual vs. family taxation"" |
""A. Concrete examples of countries adopting the individual model""""B. Concrete examples of countries adopting hybrid solutions""; ""C. Concrete example of a country adopting the family model""; ""III. Anti-assignment of income rules""; ""A. The reason for anti-assignment of income rules""; ""B. The solutions adopted by some industrialized countries: examples""; ""5. Tax Accounting""; ""I. The taxable period and the accounting period: general definitions""; ""A. Definitions, main issues, and possible solutions""; ""B. The solutions adopted by some countries: examples"" |
""II. Cash model versus accrual model""""A. The accounting methods: cash versus accrual""; ""B. The solutions adopted by some countries: examples""; ""III. Net operating losses""; ""A. Main issue and possible solutions""; ""B. The solutions adopted by some countries: examples""; ""6. Taxation of Capital Gains and Losses""; ""I. General definitions: capital gain and losses, realization, basis""; ""A. Definition of capital gain or loss""; ""B. The concept of realization and recognition""; ""C. The concepts of “basis� (or fiscal value) and “amount realized�"" |
""II. Nonrecognition transaction and exemption transactions"" |
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