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From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

Steven A. Bank

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195326192
eISBN:
9780199775811
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195326192.001.0001
Subject:
Law, Legal History

The U.S. corporate income tax — and in particular the double taxation of corporate income — has long been one of the most criticized and stubbornly persistent aspects of the federal revenue system. ... More


Redistribution of Income

Fred Campano and Dominick Salvatore

in Income Distribution: Includes CD

Published in print:
2006
Published Online:
May 2006
ISBN:
9780195300918
eISBN:
9780199783441
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0195300912.003.0012
Subject:
Economics and Finance, Development, Growth, and Environmental

This chapter focuses on the role of the government in ensuring basic needs and how that may be managed through income taxes and public expenditure. The analysis is mainly done in the framework of ... More


Politics, Economics, Class, and Taxation

Kenneth Newton and Maria A. Confalonieri

in The Scope of Government

Published in print:
1998
Published Online:
November 2003
ISBN:
9780198294740
eISBN:
9780191598838
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0198294743.003.0006
Subject:
Political Science, Comparative Politics

Examines the economic, political, and social bases of public support for, and opposition to, the tax regimes of Western Europe, finding that the political basis outweighs the other two. The chapter ... More


Public Economics in Action: The Basic Income/Flat Tax Proposal

A. B. Atkinson

Published in print:
1996
Published Online:
November 2003
ISBN:
9780198292166
eISBN:
9780191595875
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/0198292163.001.0001
Subject:
Economics and Finance, Public and Welfare

The book provides an introduction to the key ideas of public economics. For this purpose, it takes as a case study the proposal for a basic income financed by a flat tax on all income. This radical ... More


Basic Structures

Hiromitsu Ishi

in The Japanese Tax System

Published in print:
2001
Published Online:
November 2003
ISBN:
9780199242566
eISBN:
9780191596452
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199242569.003.0005
Subject:
Economics and Finance, South and East Asia

Basic Structures of the individual income tax are examined in various ways. Throughout the post‐war period, the income tax has reigned in the Japanese tax system, occupying a significant portion of ... More


Corporate tax at the turn of the century

STEVEN A. BANK

in From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195326192
eISBN:
9780199775811
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195326192.003.003
Subject:
Law, Legal History

This chapter discusses corporate tax in the early 20th century. The 1894 corporate income tax represented the culmination of a gradual evolution of corporate taxation at the state and federal level ... More


The Highest Sustainable Basic Income

Philippe Van Parijs

in Real Freedom for All: What (if Anything) Can Justify Capitalism?

Published in print:
1997
Published Online:
November 2003
ISBN:
9780198293576
eISBN:
9780191600074
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0198293577.003.0003
Subject:
Political Science, Political Theory

As a first cut, how close a society's institutions are to the ideal of a free society is determined by how high an unconditional basic income it manages to sustainably give to all its members. There ... More


Rebuilding the Tax System

Hiromitsu Ishi

in The Japanese Tax System

Published in print:
2001
Published Online:
November 2003
ISBN:
9780199242566
eISBN:
9780191596452
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199242569.003.0017
Subject:
Economics and Finance, South and East Asia

Treats two sweeping tax reforms starting from the late 1980s, that is to say, that for 1987–93 and that for 1994–99. It is important to explore the reasons leading up to a need for major reforms and ... More


Combining Fiscal Sovereignty and Coordination: National Taxation in a Globalizing World

Peggy.B Musgrave

in The New Public Finance: Responding to Global Challenges

Published in print:
2006
Published Online:
October 2011
ISBN:
9780195179972
eISBN:
9780199850709
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195179972.003.0007
Subject:
Economics and Finance, International

This chapter examines the combination of fiscal sovereignty and coordination in national taxation systems in the context of globalization. It evaluates the rationale behind the design of cooperative ... More


Inflation Adjustments

Hiromitsu Ishi

in The Japanese Tax System

Published in print:
2001
Published Online:
November 2003
ISBN:
9780199242566
eISBN:
9780191596452
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199242569.003.0007
Subject:
Economics and Finance, South and East Asia

Discusses on the impact of income tax structure. It is widely acknowledged that the major goal of tax reductions was to adjust for the heavier tax burdens arising from inflation; at least it was true ... More


From industry taxes to corporate taxes

STEVEN A. BANK

in From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195326192
eISBN:
9780199775811
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195326192.003.002
Subject:
Law, Legal History

This chapter discusses the transition from the Civil War era's industry-based approach to taxation, to corporate taxes. At the state level, the separate corporate tax began to emerge in the latter ... More


Setting the Stage for the Debate

Raymond G. Batina and Toshihiro Ihori

in Consumption Tax Policy and the Taxation of Capital Income

Published in print:
2000
Published Online:
October 2011
ISBN:
9780198297901
eISBN:
9780191685361
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198297901.003.0001
Subject:
Economics and Finance, Financial Economics

This introductory chapter discusses the purpose of this book and its content. The main purpose of this book is to study consumption tax policy and the taxation of capital. Several reasons are ... More


The Tax Mix Matters Less Than We Thought

Lane Kenworthy

in Progress for the Poor

Published in print:
2011
Published Online:
January 2012
ISBN:
9780199591527
eISBN:
9780191731389
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199591527.003.0008
Subject:
Political Science, Political Economy

To provide transfers and services, governments must tax. In affluent countries the principal sources of government revenue are taxes on income (individual and corporate), payroll, and consumption. ... More


The Income Concept

Fred Campano and Dominick Salvatore

in Income Distribution: Includes CD

Published in print:
2006
Published Online:
May 2006
ISBN:
9780195300918
eISBN:
9780199783441
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0195300912.003.0002
Subject:
Economics and Finance, Development, Growth, and Environmental

The definition of income in developed and developing countries is introduced. The use of household sample surveys to gather information on income distribution is discussed as well as the derived ... More


Effects of Taxation on the Distribution of Income

Hiromitsu Ishi

in The Japanese Tax System

Published in print:
2001
Published Online:
November 2003
ISBN:
9780199242566
eISBN:
9780191596452
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199242569.003.0009
Subject:
Economics and Finance, South and East Asia

Deals with the effects of income taxes on income distribution. It is widely believed that the individual income tax, with progressive tax rates, can reduce the inequality of income distribution or at ... More


The roots of a corporate tax

STEVEN A. BANK

in From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195326192
eISBN:
9780199775811
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195326192.003.001
Subject:
Law, Legal History

This chapter discusses the roots of the corporate income tax, which can be found in the 19th century. The early taxation of corporations — generally through capital stock taxes, dividend taxes, or ... More


Global Perspectives on Income Taxation Law

Reuven Avi-Yonah, Nicola Sartori, and Omri Marian

Published in print:
2011
Published Online:
May 2011
ISBN:
9780195321357
eISBN:
9780199893690
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195321357.001.0001
Subject:
Law, Company and Commercial Law, Public International Law

This book covers the standard topics regarding income tax, using a comparative perspective. The book considers the US approach as a benchmark and compares it with approaches used in other countries ... More


Taxation and Well‐being

Bernard Van Praag

in Happiness Quantified: A Satisfaction Calculus Approach

Published in print:
2007
Published Online:
May 2008
ISBN:
9780199226146
eISBN:
9780191718595
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199226146.003.0012
Subject:
Economics and Finance, Behavioural Economics

This chapter examines the feasibility of a lump-sum tax based on ‘ability’, defined as a function of IQ and education. Empirical research on a Dutch database shows that shifting from income-based to ... More


Principles of Corporate Taxation

Hiromitsu Ishi

in The Japanese Tax System

Published in print:
2001
Published Online:
November 2003
ISBN:
9780199242566
eISBN:
9780191596452
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199242569.003.0010
Subject:
Economics and Finance, South and East Asia

Describes the general features of corporate taxes, which has steadily developed into the largest or second largest source of tax revenue in the national tax system. Major issues are its basic nature, ... More


Taxation of Income from Capital

Dale W. Jorgenson and Kun‐Young Yun

in Tax Reform and the Cost of Capital

Published in print:
1991
Published Online:
November 2003
ISBN:
9780198285939
eISBN:
9780191596490
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0198285930.003.0002
Subject:
Economics and Finance, Public and Welfare

Features of the US tax system and law are employed to illustrate the complexities that arise in practical discussions of tax policy: the tax treatment is considered of income from assets held by ... More


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