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In The Hypocritical Hegemon, Lukas Hakelberg takes a close look at how US domestic politics affects and determines the course of global tax policy. Through an examination of recent international efforts to crack down on offshore tax havens and the role the United States has played, Hakelberg uncovers how a seemingly innocuous technical addition to US law has had enormous impact around the world, particularly for individuals and corporations aiming to avoid and evade taxation. Through bullying a...

This sixth edition of this highly successful text updates the entire book to present a comprehensive picture of the UK tax system, including the 1995 budget changes. All facts and statistics reflect the latest information available, and the local taxation chapter has been completely rewritten to include material on the community charge and council tax systems.

Provides a clearly structured analysis of the major inheritance tax (IHT) provisions together with the tips and planning techniques needed to apply them successfully and to avoid potential pitfalls. This essential guide to IHT helps you navigate progressively through the complexities of an increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth. Whatever your level of expertise and experience, this book will be a valuable addition to...

This volume addresses the two key financing constraints that firms must face: taxation and finance. The taxation analysis focuses on how tax systems in selected Asian economies affect growth and the relative competitiveness of foreign and domestic enterprises. It outlines key features of the systems and provides a set of guidelines for potential foreign investors as to how these systems compare with each other (and with those in Canada and the United States) and predict future developments (incl...

This classic introduction to public finance remains the best advanced-level textbook on the subject ever written. First published in 1980, Lectures on Public Economics still tops reading lists at many leading universities despite the fact that the book has been out of print for years. This new edition makes it readily available again to a new generation of students and practitioners in public economics. The lectures presented here examine the behavioral responses of households and firms to tax...

This Research Handbook provides a broad overview of research on tax havens within the fields of economics and accounting, as well as political science and tax law. Covering both corporate income tax avoidance and personal income tax evasion, it investigates their profound impact on individuals, multinational firms, governments and the global economy as a whole.Expert authors examine the magnitude of tax revenue losses stemming from tax havens, and identify their key characteristics and activitie...

How to plan for maximum advantage and avoid costly mistakes? The option to tax is a major VAT planning tool but you have got to get the detail right to take full advantage - and getting it wrong can be very costly. There are a mass of rules and regulations concerning the option to tax and this report provides valuable expert guidance to all of them. Other key areas of difficulty covered include transfers of going concerns and capital goods scheme regulations - both of which contain traps for the...