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| Author | : Bridget J. Crawford |
| Publisher | : Cambridge University Press |
| Total Pages | : 399 |
| Release | : 2009-06-22 |
| Genre | : Law |
| ISBN | : 1139477455 |
Download Critical Tax Theory Book in PDF, ePub and Kindle
Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impacts tax laws have on historically disempowered groups. This volume, assembled by two law professors who work in the field, is an accessible introduction to this new and growing body of scholarship. It is a resource not only for scholars and students in the fields of taxation and economics, but also for those who engage with critical race theory, feminist legal theory, queer theory, class-based analysis, and social justice generally. Tax is the one area of law that affects everyone in our society, and this book is crucial to understanding its impact.
| Author | : Anthony C. Infanti |
| Publisher | : |
| Total Pages | : 397 |
| Release | : 2009 |
| Genre | : Fiscal policy |
| ISBN | : 9780511646942 |
Download Critical Tax Theory Book in PDF, ePub and Kindle
This book represents the first compilation of the key works in the area of critical tax theory.
| Author | : Andre L. Smith |
| Publisher | : Lexington Books |
| Total Pages | : 241 |
| Release | : 2015-06-03 |
| Genre | : Law |
| ISBN | : 1498503667 |
Download Tax Law and Racial Economic Justice Book in PDF, ePub and Kindle
No study of Black people in America can be complete without considering how openly discriminatory tax laws helped establish a racial caste system in the United States, how they were designed to exclude blacks from lucrative markets and the voting franchise, and how tax laws extracted and redistributed vast sums of black wealth. Not only was slavery nearly a 100% tax on black labor, so too was Jim Crow apartheid and tax laws specified the peculiar institution as “negro slavery.” The first instances of affirmative action in the United States were tax laws designed to attract white men to the South. The nineteenth-century Federal Tariff indirectly redistributed perhaps a majority of the profits from slavery from the South to the North and is the principle reason the Confederate states seceded. The only constitutional amendment obtained by the Civil Rights Movement is the Twenty-Sixth Amendment abolishing poll taxes in federal elections. Blending traditional legal theory, neoclassical economics, and a pan-African view of history, these six interrelated essays on race and taxes demonstrate that, even in today’s supposedly post-racial society, there is no area of human activity where racial dynamics are absent.
| Author | : Louis Kaplow |
| Publisher | : Princeton University Press |
| Total Pages | : 494 |
| Release | : 2010-12-05 |
| Genre | : Business & Economics |
| ISBN | : 069114821X |
Download The Theory of Taxation and Public Economics Book in PDF, ePub and Kindle
The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first to be systematically developed in several decades. An original treatment of the subject rather than a textbook synthesis, the book contains new analysis that generates novel results, including some that overturn long-standing conventional wisdom. This fresh approach should change thinking, research, and teaching for decades to come. Building on the work of James Mirrlees, Anthony Atkinson and Joseph Stiglitz, and subsequent researchers, and in the spirit of classics by A. C. Pigou, William Vickrey, and Richard Musgrave, this book steps back from particular lines of inquiry to consider the field as a whole, including the relationships among different fiscal instruments. Louis Kaplow puts forward a framework that makes it possible to rigorously examine both distributive and distortionary effects of particular policies despite their complex interactions with others. To do so, various reforms--ranging from commodity or estate and gift taxation to regulation and public goods provision--are combined with a distributively offsetting adjustment to the income tax. The resulting distribution-neutral reform package holds much constant while leaving in play the distinctive effects of the policy instrument under consideration. By applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross-fertilization and yields solutions to previously intractable problems.
| Author | : Fabio Ambrosio |
| Publisher | : Taylor & Francis |
| Total Pages | : 419 |
| Release | : 2020-10-04 |
| Genre | : Business & Economics |
| ISBN | : 0429777264 |
Download Principles of Taxation in the United States Book in PDF, ePub and Kindle
Taxation is a discipline that does not receive sufficient academic attention. It is typically viewed as a subset of law, accounting, public policy, economics, or finance. In this respect, most academic efforts in the field of taxation are shadowed by a mother discipline. There is currently an unprecedented need to approach tax pedagogy in a way that is independent of another discipline. This book caters to that real and unmet need in tax pedagogy. One of the book’s advantages is that it is not tied to a specific tax year and does not coddle the reader with volumes of time-sensitive information. In this book the tax year is never the focus, as the center stage is reserved for teaching the principles and skills necessary to independently find answers. The reader will learn to appreciate the complexity of the American tax system and will be endowed with the contextual understanding necessary to formulate educated opinions about how taxes work and, most importantly, why. Contrary to common belief, taxation in the United States has remained fairly stable for the last 100 years. This book uses the federal individual income tax as a vehicle to unveil the mechanics that make up the American tax system. This book is essential reading for students taking a first course in taxation, at the undergraduate or graduate level, as part of programs in accounting, law, public administration, or business at large.
| Author | : Anthony C. Infanti |
| Publisher | : Routledge |
| Total Pages | : 358 |
| Release | : 2016-03-03 |
| Genre | : Law |
| ISBN | : 1317159993 |
Download Controversies in Tax Law Book in PDF, ePub and Kindle
This volume presents a new approach to today’s tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central tension in academic tax literature - which is filtering into everyday discussions of tax law - exists between 'mainstream' and 'critical' tax theorists. This tension results from a clash of perspectives: Is taxation primarily a matter of social science or of social justice? Should tax policy debates be grounded in economics or in critical race, feminist, queer, and other outsider perspectives? To capture and interrogate what often seems like a chasm between the different sides of tax debates, this collection comprises a series of pairs of essays. Each pair approaches a single area of controversy from two different perspectives - with one essay usually taking a 'mainstream' perspective and the other a 'critical' perspective. In writing their contributions, the authors read and incorporated reactions to each other’s essays and paid specific attention to the influence of perspective on both the area of controversy and their contribution to the debate. With contributions from leading mainstream and critical tax scholars, this volume takes the first step toward bridging the gap between these differing perspectives on tax law and policy.
| Author | : Anthony C. Infanti |
| Publisher | : Cambridge University Press |
| Total Pages | : 423 |
| Release | : 2009-06-22 |
| Genre | : Business & Economics |
| ISBN | : 0521511364 |
Download Critical Tax Theory Book in PDF, ePub and Kindle
Foundations of critical tax theory -- Historical perspectives on taxation -- The goals of tax policy -- Critical tax theory meets practice -- Race and taxation -- Gender and taxation -- Sexual orientation and taxation -- The family and taxation -- Class and taxation -- Disability and taxation -- Global critical perspectives on taxation -- Critical perspectives on critical tax theory.
| Author | : Simon James |
| Publisher | : Taylor & Francis |
| Total Pages | : 414 |
| Release | : 2002 |
| Genre | : Business & Economics |
| ISBN | : 9780415188036 |
Download Taxation Book in PDF, ePub and Kindle
| Author | : Craig Elliffe |
| Publisher | : Cambridge University Press |
| Total Pages | : 355 |
| Release | : 2021-05-13 |
| Genre | : Law |
| ISBN | : 1108617913 |
Download Taxing the Digital Economy Book in PDF, ePub and Kindle
The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with their immense growth and the OECD has proposed a new international tax compromise that will allocate taxing rights to market jurisdictions and remove the need to have a physical presence in the taxing jurisdictions in order to sustain taxability. In this work, Craig Elliffe explains the problems with the existing international tax system and its inability to respond to challenges posed by digitalised companies. In addition to looking at how the new international tax rules will work, Elliffe assesses their likely effectiveness and highlights features that are likely to endure in the next waves of international tax reform.
| Author | : Ann Mumford |
| Publisher | : Routledge |
| Total Pages | : 324 |
| Release | : 2017-07-05 |
| Genre | : Law |
| ISBN | : 1351895990 |
Download Taxing Culture Book in PDF, ePub and Kindle
The introduction of self-assessment for income tax collection in the late 1990s marked a striking moment of cultural convergence between the UK and the US. This book analyses the socio-political factors leading to and resulting from this fundamental change in the relationship between taxpayers and the Inland Revenue, using perspectives in comparative law and the new outlooks of modern tax and cultural theory. It will be of interest to those studying theories of compliance, cultural legal studies, and law and society.
