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"We are witnessing the greatest shift of wealth from poor to rich in history. In the United States alone, the wealthiest avoid paying an astonishing $53 billion in taxes each year. Nicholas Shaxson, in league with the Tax Justice Network, dives deep into the secret world of tax havens and takes us to hot spots from Switzerland to Panama to Delaware in a riveting narrative of how society loses through illegal tax evasion. With jaw-dropping stories and vivid explanations, Shaxson highlights the bi...

The Routledge Handbook of the History of Global Economic Thought offers the first comprehensive overview of the long-run history of economic thought from a truly international perspective. Although globalization has facilitated the spread of ideas between nations, the history of economics has tended to be studied either thematically (by topic), in terms of different currents of thought, or individually (by economist). Work has been published in the past on the economic thought traditions of spec...

First published in 1929, this book was written to express the belief that nations' commercial policy and doctrines could best be explained by reference to their history. The author argues that this applies equally to legislation and theory, for example both the McKinley Act of 1890 and contemporaneous protectionism are examined as the culmination of a century's worth of legislative and theoretical progress. This edition is also updated from the original 1891 publication to take account of the ef...

Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing and applying new modeling techniques to country-specific data.The contributors demonstrate the critical importance of considering tax issues within the specific context of each country, taking into account not only the level and structure of its eco...

Asia's miraculous recovery from the 1997 crisis ushered in unexpected transformations to its economies and financial sectors. The reasons many Asian countries are growing above 6%, with double-digit growth for a year or two in-between, are investigated by this extensive research collection. The Handbooks of Asian Finance analyze the forces behind these growth rates. Insights into banking, fund performance, and the effects of trading technologies for practitioners to tax evasion, market manipulat...

The fall of the Soviet Union in 1991 brought enormous political, economic, and social challenges. Since 1991 fiscal reform has been a pillar of Russia's reform agenda. This book analyzes the effort to adopt a modern tax code where previously there were few recognizable taxes, establish an efficient tax administration where taxpayers had never paid taxes directly, and decentralize the system of governance where power had been centralized and dictatorial. Despite the remarkable achievements, many...

A contributed volume, based on the new transfer pricing Treasury regulations (Section 482), by international tax and accounting experts with extensive experience in this area. International corporations dealing with imported or exported products from their subsidiaries are affected by this new rule and those that do not comply will face strict penalties which can be financially damaging. Analyzes numerous aspects of transfer pricing including cost sharing, valuation of intangibles and priority r...

This guide informs you what offshore tax havens are, revealing exactly how they work for individuals, corporations, trusts, and other entities that need to reduce - or eliminate - today's crushing tax burden. It includes a country-by-country analysis of tax haven laws and provides critical background on potential consequences, how to properly maintain tax havens, and how to maximise the benefits. The CD-ROM packaged with the guide contains electronic versions of the forms and worksheets found in...

Research and Development Tax Reliefs offers an expert analysis of the UK R&D tax incentive, simplifying this complex area of taxation and evaluating the alternative sources of funding for innovation from a range of UK and EU Framework Programmes. The contemporary R&D landscape Major changes have been made to the UK R&D tax relief regime following Dyson's Ingenious Britain report in 2010. These are brought together for the first time with coverage of the enhanced R&D tax credit breaks for SMEs, t...