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Global perspectives on income taxation law / / Reuven Avi-Yonah, Nicola Sartori, Omri Marian ; authors
| Global perspectives on income taxation law / / Reuven Avi-Yonah, Nicola Sartori, Omri Marian ; authors |
| Autore | Avi-Yonah Reuven S (Reuven Shlomo), <1957-> |
| Pubbl/distr/stampa | Oxford, [England] ; ; New York, [New York] : , : Oxford University Press, , 2011 |
| Descrizione fisica | 1 online resource (202 p.) |
| Disciplina | 343.05/2 |
| Altri autori (Persone) |
SartoriNicola
MarianOmri |
| Collana | Global Perspectives Series |
| Soggetto topico | Income tax - Law and legislation |
| Soggetto genere / forma | Electronic books. |
| ISBN | 0-19-971745-1 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
""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. 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"" |
| Record Nr. | UNINA-9910453645603321 |
Avi-Yonah Reuven S (Reuven Shlomo), <1957->
|
||
| Oxford, [England] ; ; New York, [New York] : , : Oxford University Press, , 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Global perspectives on income taxation law / / Reuven Avi-Yonah, Nicola Sartori, Omri Marian ; authors
| Global perspectives on income taxation law / / Reuven Avi-Yonah, Nicola Sartori, Omri Marian ; authors |
| Autore | Avi-Yonah Reuven S (Reuven Shlomo), <1957-> |
| Pubbl/distr/stampa | Oxford, [England] ; ; New York, [New York] : , : Oxford University Press, , 2011 |
| Descrizione fisica | 1 online resource (202 p.) |
| Disciplina | 343.05/2 |
| Altri autori (Persone) |
SartoriNicola
MarianOmri |
| Collana | Global Perspectives Series |
| Soggetto topico | Income tax - Law and legislation |
| ISBN | 0-19-971745-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
""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. 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"" |
| Record Nr. | UNINA-9910790740603321 |
|
Avi-Yonah Reuven S (Reuven Shlomo), <1957->
|
||
| Oxford, [England] ; ; New York, [New York] : , : Oxford University Press, , 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Global perspectives on income taxation law / / Reuven Avi-Yonah, Nicola Sartori, Omri Marian ; authors
| Global perspectives on income taxation law / / Reuven Avi-Yonah, Nicola Sartori, Omri Marian ; authors |
| Autore | Avi-Yonah Reuven S (Reuven Shlomo), <1957-> |
| Pubbl/distr/stampa | Oxford, [England] ; ; New York, [New York] : , : Oxford University Press, , 2011 |
| Descrizione fisica | 1 online resource (202 p.) |
| Disciplina | 343.05/2 |
| Altri autori (Persone) |
SartoriNicola
MarianOmri |
| Collana | Global Perspectives Series |
| Soggetto topico | Income tax - Law and legislation |
| ISBN | 0-19-971745-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
""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. 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"" |
| Record Nr. | UNINA-9910819465103321 |
|
Avi-Yonah Reuven S (Reuven Shlomo), <1957->
|
||
| Oxford, [England] ; ; New York, [New York] : , : Oxford University Press, , 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Modelli Lineari Generalizzati [[electronic resource] /] / by Alessandra Salvan, Nicola Sartori, Luigi Pace
| Modelli Lineari Generalizzati [[electronic resource] /] / by Alessandra Salvan, Nicola Sartori, Luigi Pace |
| Autore | Salvan Alessandra |
| Edizione | [1st ed. 2020.] |
| Pubbl/distr/stampa | Milano : , : Springer Milan : , : Imprint : Springer, , 2020 |
| Descrizione fisica | 1 online resource (XII, 349 pagg. 58 figg. a colori.) |
| Disciplina | 519.5 |
| Collana | La Matematica per il 3+2 |
| Soggetto topico |
Statistics
Statistical Theory and Methods Statistics and Computing/Statistics Programs |
| ISBN | 88-470-4002-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ita |
| Nota di contenuto | 1. Modelli lineari e lineari generalizzati -- 2. Modelli lineari generalizzati -- 3. Modelli per dati bancari -- 4. Modelli per risposte politomiche -- 5. Modelli per dati di conteggio -- 6. Quasi-verosimiglianza -- Modelli per risposte correlate -- A Dati utilizzati nel testo -- B Distribuzioni di probabilità -- C Eguaglianza tra stime OLS e GLS -- D Il metodo delta -- E Funzioni generatrici -- F Codice R per l’esempio 2.9 -- G Equivalenza tra residui di Pearson e di devianza -- H Modelli per la sovradispersione: schema. |
| Record Nr. | UNISA-996418272903316 |
|
Salvan Alessandra
|
||
| Milano : , : Springer Milan : , : Imprint : Springer, , 2020 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Modelli Lineari Generalizzati / / by Alessandra Salvan, Nicola Sartori, Luigi Pace
| Modelli Lineari Generalizzati / / by Alessandra Salvan, Nicola Sartori, Luigi Pace |
| Autore | Salvan Alessandra |
| Edizione | [1st ed. 2020.] |
| Pubbl/distr/stampa | Milano : , : Springer Milan : , : Imprint : Springer, , 2020 |
| Descrizione fisica | 1 online resource (XII, 349 pagg. 58 figg. a colori.) |
| Disciplina | 519.5 |
| Collana | La Matematica per il 3+2 |
| Soggetto topico |
Statistics
Statistical Theory and Methods Statistics and Computing/Statistics Programs |
| ISBN | 88-470-4002-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ita |
| Nota di contenuto | 1. Modelli lineari e lineari generalizzati -- 2. Modelli lineari generalizzati -- 3. Modelli per dati bancari -- 4. Modelli per risposte politomiche -- 5. Modelli per dati di conteggio -- 6. Quasi-verosimiglianza -- Modelli per risposte correlate -- A Dati utilizzati nel testo -- B Distribuzioni di probabilità -- C Eguaglianza tra stime OLS e GLS -- D Il metodo delta -- E Funzioni generatrici -- F Codice R per l’esempio 2.9 -- G Equivalenza tra residui di Pearson e di devianza -- H Modelli per la sovradispersione: schema. |
| Record Nr. | UNINA-9910483685403321 |
|
Salvan Alessandra
|
||
| Milano : , : Springer Milan : , : Imprint : Springer, , 2020 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||