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Tax policy handbook /
This handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concept, principles, and prevailing principal issues of taxation. It attempt...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor Corporativo: | |
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Washington, D.C. :
Tax Policy Division, Fiscal Affairs Department, International Monetary Fund,
1995.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 245 | 0 | 0 | |a Tax policy handbook / |c edited by Parthasarathi Shome. |
| 264 | 1 | |a Washington, D.C. : |b Tax Policy Division, Fiscal Affairs Department, International Monetary Fund, |c 1995. | |
| 264 | 4 | |c ©1995 | |
| 300 | |a 1 online resource (xi, 318 pages) : |b illustrations | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 504 | |a Includes bibliographical references. | ||
| 520 | 0 | |a This handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concept, principles, and prevailing principal issues of taxation. It attempts to provide a systematic exposition of important tax policy issues selected for their theoretical foundations and their practical relevance, and brings the reader closer to some of the recent advances in the theoretical literature on tax policy. | |
| 588 | 0 | |a Print version record. | |
| 506 | |3 Use copy |f Restrictions unspecified |2 star |5 MiAaHDL | ||
| 533 | |a Electronic reproduction. |b [Place of publication not identified] : |c HathiTrust Digital Library, |d 2010. |5 MiAaHDL | ||
| 538 | |a Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. |u http://purl.oclc.org/DLF/benchrepro0212 |5 MiAaHDL | ||
| 583 | 1 | |a digitized |c 2010 |h HathiTrust Digital Library |l committed to preserve |2 pda |5 MiAaHDL | |
| 505 | 0 | |a Contents -- I. Introduction -- II. General Concepts and Issues -- Taxation and Efficiency -- Taxation and Equity -- Concepts of Tax Incidence -- General Equilibrium Incidence of Taxes -- Static Versus Intertemporal Effects of Taxation -- Taxing Consumption/Expenditure Versus Taxing Income -- Taxation and Risk Taking -- The Effects of Taxation in Imperfect Markets -- The Theory of Second Best -- References -- III. Domestic Consumption and Production Taxes -- Theory of Optimal Commodity Taxation -- General Sales/Turnover Tax | |
| 505 | 8 | |a Tax Cascading: Concept and MeasurementMechanisms to Alleviate Cascading -- A Comparison Between the Sales Tax and a VAT -- Value-Added Tax -- Excise Taxes -- User Charges and Environmental Taxes -- References -- IV. Income and Wealth Taxes -- The Concept of Income -- Personal Income Tax -- Theory of Optimal Income Taxation -- The Base of the Personal Income Tax -- The Choice of Taxable Unit -- The Progressivity of Personal Income Tax Systems -- Corporate Income Tax -- The Concepts of Business Income and Taxable Income -- Depreciation Schedules | |
| 505 | 8 | |a Inventory ValuationLoss Carryforward and Loss Carryback -- Inflation Adjustment -- Loan Loss Provisioning -- Issues Relating to Personal and Corporate Income Taxes -- Integration of Personal and Corporate Income Taxes: Advantages and Disadvantages -- The Mechanics of Integration -- Taxation of Capital Gains -- Debt and Equity Financing -- The Concept of Cost of Capital: Marginal Effective Tax Rate on Investment -- Tax Incentives -- Cash-Flow Tax -- Payroll Taxes and the Funding of Social Security Systems -- Asset and Wealth Taxes | |
| 505 | 8 | |a Business Assets and Receipts TaxesTaxation of Land and Property -- Taxation of Bequests, Inheritances, and Gifts -- References -- V. Taxation and the Open Economy -- International Trade Taxes -- Free Trade and Protectionism -- Measuring the Bias of a Trade Regime: Nominal and Effective Protection -- Optimal Import Tariffs and Tariff Structure -- Tariffs on Inputs and Duty Drawbacks -- Export Duties and Windfall Gains -- Taxation of Income -- Source Versus Residence Principle -- Relief from Double Taxation -- Aspects of Tax Treaties | |
| 505 | 8 | |a International Capital FlowsInternational Transfer Pricing and Taxation -- Treatment of Subsidiaries and Branches -- Tax Coordination and Harmonization -- References -- VI. Special Topics -- Taxation of Mineral and Petroleum Resources -- Taxation of the Financial Sector -- Intergovernmental Fiscal Relations -- Alternative Methods of Revenue Forecasting and Estimating -- Presumptive Taxation -- Minimum Taxes -- The Interrelationship Between Tax Policy and Tax Administration -- References -- VII. Tax Reform and IMF Tax Policy Advice | |
| 546 | |a English. | ||
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 650 | 0 | |a Taxation |v Handbooks, manuals, etc. | |
| 650 | 0 | |a Fiscal policy |v Handbooks, manuals, etc. | |
| 650 | 6 | |a Impôt |v Guides, manuels, etc. | |
| 650 | 6 | |a Politique fiscale |v Guides, manuels, etc. | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x International |x Taxation. |2 bisacsh | |
| 650 | 7 | |a Fiscal policy |2 fast | |
| 650 | 7 | |a Taxation |2 fast | |
| 650 | 1 | 7 | |a Belastingpolitiek. |2 gtt |
| 650 | 7 | |a Inpôt |x Guides, manuels, etc. |2 ram | |
| 650 | 7 | |a Politique fiscale |x Guides, manuels, etc. |2 ram | |
| 655 | 7 | |a Handbooks and manuals |2 fast | |
| 700 | 1 | |a Shome, Parthasarathi, |d 1950- |e editor. | |
| 710 | 2 | |a International Monetary Fund, |e issuing body. | |
| 710 | 2 | |a International Monetary Fund. |b Tax Policy Division. | |
| 776 | 0 | 8 | |i Print version: |t Tax policy handbook. |d [Washington, D.C.?] : Tax Policy Division, Fiscal Affairs Dept., International Monetary Fund, 1995 |z 155775490X |w (DLC) 95164934 |w (OCoLC)32519785 |
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