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At the end of 2017, Congress passed the biggest tax plan since 1986. Whether you were for or against the sweeping overhaul, the Tax Cuts and Jobs Act will begin to affect individuals and businesses as early as January 2018. Yet, until now, relatively few people have had access to it or read it. Whether you file on your own, use someone to prepare your taxes, or you are an accountant yourself, to really understand how the bill will affect you means you must dig in. And having this complete res...

This series publishes recent research on the economic effects of taxation and government expenditure programs, as well as studies of the distributional and incentive effects of current and proposed tax legislation. The research results are presented in a form that is accessible to tax practitioners and policymakers.

Originally published in 1959, the subject of this book is an aspect of economic development which, despite its importance, had rarely attracted more than incidental attention at the time. The author’s interest in public enterprise in underdeveloped countries was stimulated by a year’s residence in Turkey. He felt the time had come for a general comparative study. Defining comparative as (1) between developed and underdeveloped countries, and (2) between different underdeveloped countries at diss...

The last decade has seen important changes taking place in the tax regimes of many European countries. A comprehensive picture of what is happening in European fiscal systems has not been easy to find - until now. This impressive book featuring contributions from leading scholars, will be of great interest not only to academics but also to those involved in the financial sectors across the world.

This book contains the main contributions of Eric Bond in the areas of international trade policy, trade agreements, and economic growth. The central focus of this volume is the author's pioneering work on the role of differences in market power across countries in explaining incentives to join preferential trade agreements and the form of trade agreements. Other topics include the interactions of physical and human capital accumulation in determining trade patterns and growth rates and the impa...

Taxes. Why do we pay them? What benefits do they bring? What damage do they cause? And how could they work better? Here, author Eamonn Butler provides a jargon-free guide to taxation, its history, its aims and purposes, and its impact on individuals and economies. He invokes the work of pioneering economist Adam Smith, who defined the basic principles of good tax policy – fairness, certainty, convenience and efficiency. And he observes that taxation regularly falls short of these aims – they’re...

This book discusses challenges that arise for multinational companies from not having a single ‘nationality’ and being exposed to a variety of simultaneous country-specific, legally, and culturally constructed nationalities at home and abroad. Brexit, America First campaigns, Russia’s war against Ukraine, or the ever-tenser relationship between China and the US have led to raising concerns about foreign direct investments. Multinational companies are pressured to withdraw from countries and reor...

The tax system is one of the instruments said to be available to translate development policy objectives into practice. The wide-ranging papers collected together in this volume, first published in 1978, explore different aspects of the link between national development objectives and the tax system. Attention is particularly focused on traditional aims such as growth, fair distribution and economic stabilisation and development. Articles written by distinguished experts in the fields of public...

Expert tax guidance for international mergers and acquisitions As international mergers become increasingly common, corporate financial managers find themselves facing ever more complex tax issues. The process of determining the tax ramifications of international mergers and acquisitions can often make or break the deal. International Mergers and Acquisitions: A Country by Country Tax Guide provides all the information international accountants and lawyers need to strategize global mergers and a...

Corporate Taxes 2004-2005: Worldwide Tax Summaries provides the most comprehensive summary of basic information about individual taxes and tax rates in 118 countries and territories.

How do you make taxpayers comply? This ethnography offers a vivid, yet nuanced account of knowledge making at one of Sweden’s most esteemed bureaucracies – the Swedish Tax Agency. In its aim to collect taxes and minimize tax faults, the Agency mediates the application of tax law to ensure compliance and maintain legitimacy in society. This volume follows one risk assessment project’s passage through the Agency, from its inception, through the research phase, in discussions with management to i...

This truly indispensable guide from Nexia International condenses the KEY rates, reliefs and tax facts from 83 regimes into one essential guide. It's an accessible and user-friendly first point of reference for accountants, tax advisers, policy-makers, investors looking at opportunities overseas and anyone considering living or working abroad. Each chapter covers a single jurisdiction and includes information on: - Legal Forms - Corporate Tax - Personal Tax - Withholding Taxes - Indirect Taxes E...

Global Tax Risk Management, 2nd edition takes a detailed look at the key role a senior tax adviser plays in corporate achievement, and the importance of successful tax risk management. Global tax risk management keeps your company in step with the latest risk management techniques. Multinationals have to focus on risk in an ever-changing list of countries and ever-changing political environment and the second edition guides tax professionals in advisory firms and companies alike on how to naviga...