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The crisis in tax administration [[electronic resource] /] / Henry J. Aaron, Joel Slemrod, editors
| The crisis in tax administration [[electronic resource] /] / Henry J. Aaron, Joel Slemrod, editors |
| Pubbl/distr/stampa | Washington, D.C., : Brookings Institution Press, c2004 |
| Descrizione fisica | 1 online resource (413 p.) |
| Disciplina | 339.2/00973 |
| Altri autori (Persone) |
AaronHenry J
SlemrodJoel |
| Soggetto topico | Tax administration and procedure - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN | 0-8157-9656-0 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Contents; Preface; 1 Introduction; 2 The Tax Shelter Battle; 3 Issues of International Tax Enforcement; 4 Small Business and the Tax System; 5 The TurboTax Revolution: Can Technology Solve Tax Complexity?; 6 Issues Affecting Low-Income Filers; 7 Tax Preparers; 8 Carrots and Sticks in Enforcement; 9 Effects of Tax Simplification Options: A Quantitative Analysis; 10 Ultimate Objectives for the IRS: Balancing Revenue and Service; 11 Experience and Innovations in Other Countries; Contributors; Index |
| Record Nr. | UNINA-9910450204503321 |
| Washington, D.C., : Brookings Institution Press, c2004 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The crisis in tax administration / / Henry J. Aaron, Joel Slemrod, editors
| The crisis in tax administration / / Henry J. Aaron, Joel Slemrod, editors |
| Pubbl/distr/stampa | Washington, D.C. : , : Brookings Institution Press, , 2004 |
| Descrizione fisica | 1 online resource (viii, 402 pages) : illustrations |
| Disciplina | 339.2/00973 |
| Altri autori (Persone) |
AaronHenry J
SlemrodJoel |
| Soggetto topico | Tax administration and procedure - United States |
| ISBN | 0-8157-9656-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Contents; Preface; 1 Introduction; 2 The Tax Shelter Battle; 3 Issues of International Tax Enforcement; 4 Small Business and the Tax System; 5 The TurboTax Revolution: Can Technology Solve Tax Complexity?; 6 Issues Affecting Low-Income Filers; 7 Tax Preparers; 8 Carrots and Sticks in Enforcement; 9 Effects of Tax Simplification Options: A Quantitative Analysis; 10 Ultimate Objectives for the IRS: Balancing Revenue and Service; 11 Experience and Innovations in Other Countries; Contributors; Index |
| Record Nr. | UNINA-9910783261503321 |
| Washington, D.C. : , : Brookings Institution Press, , 2004 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The crisis in tax administration / / Henry J. Aaron, Joel Slemrod, editors
| The crisis in tax administration / / Henry J. Aaron, Joel Slemrod, editors |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C., : Brookings Institution Press, c2004 |
| Descrizione fisica | 1 online resource (viii, 402 pages) : illustrations |
| Disciplina | 339.2/00973 |
| Altri autori (Persone) |
AaronHenry J
SlemrodJoel |
| Soggetto topico | Tax administration and procedure - United States |
| ISBN | 0-8157-9656-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Contents; Preface; 1 Introduction; 2 The Tax Shelter Battle; 3 Issues of International Tax Enforcement; 4 Small Business and the Tax System; 5 The TurboTax Revolution: Can Technology Solve Tax Complexity?; 6 Issues Affecting Low-Income Filers; 7 Tax Preparers; 8 Carrots and Sticks in Enforcement; 9 Effects of Tax Simplification Options: A Quantitative Analysis; 10 Ultimate Objectives for the IRS: Balancing Revenue and Service; 11 Experience and Innovations in Other Countries; Contributors; Index |
| Record Nr. | UNINA-9910820984703321 |
| Washington, D.C., : Brookings Institution Press, c2004 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Optimal Tax Administration / / Michael Keen, Joel Slemrod
| Optimal Tax Administration / / Michael Keen, Joel Slemrod |
| Autore | Keen Michael |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2017 |
| Descrizione fisica | 1 online resource (28 pages) : illustrations (some color), graphs, tables |
| Disciplina | 336.2 |
| Altri autori (Persone) | SlemrodJoel |
| Collana | IMF Working Papers |
| Soggetto topico |
Tax administration and procedure
Taxpayer compliance Macroeconomics Public Finance Taxation Efficiency Optimal Taxation Tax Evasion and Avoidance Taxation, Subsidies, and Revenue: General Personal Income, Wealth, and Their Distributions Public finance & taxation Personal income Tax gap Tax administration core functions Compliance costs Revenue administration National accounts Revenue performance assessment Income Revenue |
| ISBN |
1-4755-7030-9
1-4755-7037-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910162926103321 |
Keen Michael
|
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| Washington, D.C. : , : International Monetary Fund, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Rebellion, rascals, and revenue : tax follies and wisdom through the ages / / Michael Keen, Joel Slemrod
| Rebellion, rascals, and revenue : tax follies and wisdom through the ages / / Michael Keen, Joel Slemrod |
| Autore | Keen Michael |
| Pubbl/distr/stampa | Princeton, New Jersey : , : Princeton University Press, , [2021] |
| Descrizione fisica | 1 online resource (1 online resource 537 p.) |
| Disciplina | 336.2009 |
| Soggetto topico | Taxation - History |
| Soggetto non controllato |
America
China English France Great Britain Hut Tax War Japan Maori New Zealand United States VAT Vlad the Impaler ancient taxes anecdotes bizarre cheating death and taxes deduction dog tax dumbest taxes evasion exemption failed haven history of taxation modern taxes origin of income tax poll protests revenue sales smartest taxes stamp strangest taxes successful tariffs tax revolts tax use weird |
| ISBN | 0-691-19998-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Searching for the Holy Grail -- War Profiteers and the Corporate Tax Revisited -- Give Me Land, Lots of Land -- Conscripting Wealth -- Limiting the Damage -- The Cleverest Man in England -- Broaden the Base, Lower the Rate (Maybe) -- Shaping a Tax System -- How Many Feathers? -- 11. Citizens of the World -- Squeezing a Rice Pudding -- Havens from the Tax Storm -- The Rich Are Different from Us -- They Don't Live Here Any More -- Don't Tell -- False Profits -- If I Were You, I Wouldn't Start from Here -- A Farewell to Arms (Length Pricing)? -- Tumbling Taxes
The Big Picture -- Part III. Changing Our Ways -- 8. Breaking Bad and Making Good -- Do the Right Thing -- Family Matters -- Taxing Knowledge -- Tax Bads, Not Goods -- Saving the Planet -- Wind-Breaking Cows, Scary Dogs, and Cute Cats -- The Wages of Sin -- The Vile Custome -- The Curse of the Drinking Classes -- Sex, . . . -- . . . Drugs, . . . -- . . . But Not Much Rock and Roll -- Unhealthy Living -- Just Say No? -- 9. Collateral Damage -- Spurring Ingenuity -- Stranger Things -- Drawing a Line -- Excess Burden -- No Fire without Smoke -- A Window on Excess Burden -- 10. How to Pluck a Goose A Crime of Passion and the French Income Tax -- Old Fears and New Directions -- 6. Some Are More Equal Than Others -- Taxing Femininity -- Peculiar Tax Institutions -- Leaps of Faith -- Outsiders -- Strangers in a Strange Land -- Taxes as Punishment -- Hard Choices -- 7. Stick or Shift? -- False Starts -- Burgling Other People's Intellect -- You Must Remember This -- Buddy, Can You Spare 1/20th of a Dime? -- Things Aren't Always What They Seem -- Helping the Working Poor (or Their Employers) -- Are Tax-Free Municipal Bonds a Giveaway to the Savvy Rich? -- The Murky Incidence of the Corporate Tax Doing Your Bit -- Paying Your (Feudal) Dues -- Crossing the Line -- And There's More -- Jobs for the Boys -- A Tax on Stupidity -- Part II. Winners and Losers -- 4. Fair Enough -- Heads on Pikes -- Poll Taxes and the English -- Noble Causes -- Trying to Be Fair -- Pay for What You Get? -- Pay What You Can? -- Show Me a Sign -- Taxing by Class -- Taxing by Community -- Taxing the Finer Things in Life -- Presumptions of Prosperity -- 5. This Colossal Engine of Finance -- The Work of Giants: The Income Tax in Britain -- The Dred Scott Decision of the Revenue Cover -- Contents -- Preface -- Acknowledgments -- Part I. Plunder and Power -- 1. Any Public Matter -- Bengal to Boston -- Never Such Disgrace -- Why Bolivia Is Landlocked -- Taxing the Light of Heaven -- Not Everything Is About Tax. But . . . -- 2. The Way We Were -- A Quick Gallop through the Long History of Taxation -- How Much? -- Warfare and Welfare -- Babbage's Nightmare -- Debt, Default, and Princes -- Making Money -- 3. By Another Name -- Elizabeth I to Spectrum Auctions -- Selling Sovereignty -- Cheap Labor -- Working for Nothing -- A Rich Man's War and a Poor Man's Fight |
| Record Nr. | UNINA-9910554235303321 |
|
Keen Michael
|
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| Princeton, New Jersey : , : Princeton University Press, , [2021] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Studies in international taxation [[electronic resource] /] / edited by Alberto Giovannini, R. Glenn Hubbard, and Joel Slemrod
| Studies in international taxation [[electronic resource] /] / edited by Alberto Giovannini, R. Glenn Hubbard, and Joel Slemrod |
| Pubbl/distr/stampa | Chicago, : University of Chicago Press, 1993 |
| Descrizione fisica | 1 online resource (336 p.) |
| Disciplina |
336.24/3
336.243 |
| Altri autori (Persone) |
GiovanniniAlberto
HubbardR. Glenn SlemrodJoel |
| Collana | A National Bureau of Economic Research project report |
| Soggetto topico |
Capital levy
Income tax - Foreign income International business enterprises - Taxation Investments, Foreign - Taxation |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-281-22350-6
9786611223502 0-226-29703-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Front matter -- National Bureau of Economic Research -- Relation of the Directors to the Work and Publications of the National Bureau of Economic Research -- Contents -- Acknowledgments -- Introduction -- 1. Taxes and the Form of Ownership of Foreign Corporate Equity -- 2. Impacts of Canadian and U.S. Tax Reform on the Financing of Canadian Subsidiaries of U.S. Parents -- 3. The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U. S . Multinational Corporations -- 4. Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence -- 5. On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U. S. Multinationals in the 1980's -- 6. The Role of Taxes in Location and Sourcing Decisions -- 7. Explaining the Low Taxable Income of Foreign-Controlled Companies in the United States -- 8. Income Shifting in U.S. Multinational Corporations -- Contributors -- Author Index -- Subject Index |
| Record Nr. | UNINA-9910458368403321 |
| Chicago, : University of Chicago Press, 1993 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Studies in international taxation / / editors, Alberto Giovannini, R. Glenn Hubbard, Joel Slemrod
| Studies in international taxation / / editors, Alberto Giovannini, R. Glenn Hubbard, Joel Slemrod |
| Pubbl/distr/stampa | Chicago : , : University of Chicago Press, , 1993 |
| Descrizione fisica | 1 online resource (viii, 321 pages) : illustrations |
| Disciplina |
336.24/3
336.243 |
| Altri autori (Persone) |
GiovanniniAlberto
HubbardR. Glenn SlemrodJoel |
| Collana | A National Bureau of Economic Research project report |
| Soggetto topico |
Capital levy
Income tax - Foreign income International business enterprises - Taxation Investments, Foreign - Taxation |
| Soggetto non controllato | taxation, economics, economy, taxes, multinationals, investment, financing, business, financial management, income shifting, international, competition, dividend policy, incentives, development, capital levy, foreign corporate equity, ownership, canadian subsidiaries, repatriation, sourcing, location, corporations, nonfiction, finance |
| ISBN |
1-281-22350-6
9786611223502 0-226-29703-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Front matter -- National Bureau of Economic Research -- Relation of the Directors to the Work and Publications of the National Bureau of Economic Research -- Contents -- Acknowledgments -- Introduction -- 1. Taxes and the Form of Ownership of Foreign Corporate Equity -- 2. Impacts of Canadian and U.S. Tax Reform on the Financing of Canadian Subsidiaries of U.S. Parents -- 3. The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U. S . Multinational Corporations -- 4. Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence -- 5. On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U. S. Multinationals in the 1980's -- 6. The Role of Taxes in Location and Sourcing Decisions -- 7. Explaining the Low Taxable Income of Foreign-Controlled Companies in the United States -- 8. Income Shifting in U.S. Multinational Corporations -- Contributors -- Author Index -- Subject Index |
| Record Nr. | UNINA-9910784512403321 |
| Chicago : , : University of Chicago Press, , 1993 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Studies in international taxation / / edited by Alberto Giovannini, R. Glenn Hubbard, and Joel Slemrod
| Studies in international taxation / / edited by Alberto Giovannini, R. Glenn Hubbard, and Joel Slemrod |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Chicago, : University of Chicago Press, 1993 |
| Descrizione fisica | 1 online resource (viii, 321 pages) : illustrations |
| Disciplina |
336.24/3
336.243 |
| Altri autori (Persone) |
GiovanniniAlberto
HubbardR. Glenn SlemrodJoel |
| Collana | A National Bureau of Economic Research project report |
| Soggetto topico |
Capital levy
Income tax - Foreign income International business enterprises - Taxation Investments, Foreign - Taxation |
| ISBN |
1-281-22350-6
9786611223502 0-226-29703-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Front matter -- National Bureau of Economic Research -- Relation of the Directors to the Work and Publications of the National Bureau of Economic Research -- Contents -- Acknowledgments -- Introduction -- 1. Taxes and the Form of Ownership of Foreign Corporate Equity -- 2. Impacts of Canadian and U.S. Tax Reform on the Financing of Canadian Subsidiaries of U.S. Parents -- 3. The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U. S . Multinational Corporations -- 4. Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence -- 5. On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U. S. Multinationals in the 1980's -- 6. The Role of Taxes in Location and Sourcing Decisions -- 7. Explaining the Low Taxable Income of Foreign-Controlled Companies in the United States -- 8. Income Shifting in U.S. Multinational Corporations -- Contributors -- Author Index -- Subject Index |
| Record Nr. | UNINA-9910821139003321 |
| Chicago, : University of Chicago Press, 1993 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Taxation in the global economy [[electronic resource] /] / edited by Assaf Razin and Joel Slemrod
| Taxation in the global economy [[electronic resource] /] / edited by Assaf Razin and Joel Slemrod |
| Pubbl/distr/stampa | Chicago, : University of Chicago Press, c1990 |
| Descrizione fisica | 1 online resource (456 p.) |
| Disciplina | 336.24/3 |
| Altri autori (Persone) |
RazinAssaf
SlemrodJoel |
| Collana | National Bureau of Economic Research project report |
| Soggetto topico |
Income tax - United States - Foreign income
Corporations, American - Taxation International business enterprises - Taxation - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-281-43106-0
9786611431068 0-226-70588-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Front matter -- Contents -- Preface -- Introduction -- 1. Taxing International Income: An Analysis of the U.S. System and Its Economic Premises -- 2. U.S. Tax Policy and Direct Investment Abroad -- 3. Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-country Comparison -- 4. Multinational Corporations, Transfer Prices, and Taxes: Evidence from the U.S. Petroleum Industry -- 5. Coming Home to America: Dividend Repatriations by U.S. Multinationals -- 6. International Spillovers of Taxation -- 7. International Trade Effects of Value-Added Taxation -- 8. Tax Incentives and International Capital Flows: The Case of the United States and Japan -- 9. Integration of International Capital Markets: The Size of Government and Tax Coordination -- 10. The Linkage between Domestic Taxes and Border Taxes -- 11. The Optimal Taxation of Internationally Mobile Capital in an Efficiency Wage Model -- Contributors -- Author Index -- Subject Index |
| Record Nr. | UNINA-9910458606503321 |
| Chicago, : University of Chicago Press, c1990 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Taxation in the global economy / / editors, Assaf Razin, Joel Slemrod
| Taxation in the global economy / / editors, Assaf Razin, Joel Slemrod |
| Pubbl/distr/stampa | Chicago, : University of Chicago Press, c1990 |
| Descrizione fisica | 1 online resource (456 pages) : illustrations |
| Disciplina | 336.24/3 |
| Altri autori (Persone) |
RazinAssaf
SlemrodJoel |
| Collana | National Bureau of Economic Research project report |
| Soggetto topico |
Income tax - United States - Foreign income
Corporations, American - Taxation International business enterprises - Taxation - United States |
| Soggetto non controllato | taxation, globalization, international, competition, investment, trade, relocation, capital, labor, income, equity, multinationals, tax policy, economy, economics, finance, business, nonfiction, petroleum, transfer prices, corporations, wages, efficiency, border taxes, government, regulation, japan, integration, incentives, value-added, dividends, repatriation |
| ISBN |
1-281-43106-0
9786611431068 0-226-70588-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Front matter -- Contents -- Preface -- Introduction -- 1. Taxing International Income: An Analysis of the U.S. System and Its Economic Premises -- 2. U.S. Tax Policy and Direct Investment Abroad -- 3. Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-country Comparison -- 4. Multinational Corporations, Transfer Prices, and Taxes: Evidence from the U.S. Petroleum Industry -- 5. Coming Home to America: Dividend Repatriations by U.S. Multinationals -- 6. International Spillovers of Taxation -- 7. International Trade Effects of Value-Added Taxation -- 8. Tax Incentives and International Capital Flows: The Case of the United States and Japan -- 9. Integration of International Capital Markets: The Size of Government and Tax Coordination -- 10. The Linkage between Domestic Taxes and Border Taxes -- 11. The Optimal Taxation of Internationally Mobile Capital in an Efficiency Wage Model -- Contributors -- Author Index -- Subject Index |
| Record Nr. | UNINA-9910784757303321 |
| Chicago, : University of Chicago Press, c1990 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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