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Adjusting National Tax Policy to Economic Internationalization Strategies and Outcomes

Steffen Ganghof

in Welfare and Work in the Open Economy Volume II: Diverse Responses to Common Challenges in Twelve Countries

Published in print:
2000
Published Online:
November 2003
ISBN:
9780199240920
eISBN:
9780191600180
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199240922.003.0013
Subject:
Political Science, Comparative Politics

While tax competition is widely regarded as a major fiscal constraint on the welfare state, in fact, very little is known about its real impact. How have advanced industrialized states reacted to the ... More


The Tax Base

Liam Murphy and Thomas Nagel

in The Myth of Ownership: Taxes and Justice

Published in print:
2002
Published Online:
November 2003
ISBN:
9780195150162
eISBN:
9780199833924
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0195150163.003.0005
Subject:
Political Science, Political Theory

The choice of tax base–income, consumption, wealth–is an instrumental one: it depends upon the efficiency and justice of the outcomes different tax bases promote. Traditional fairness-based arguments ... More


Jobs with Equality

Lane Kenworthy

Published in print:
2008
Published Online:
September 2008
ISBN:
9780199550593
eISBN:
9780191720727
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199550593.001.0001
Subject:
Political Science, Comparative Politics, Political Economy

Economic and social shifts have led to rising income inequality in the world's affluent countries. This is worrisome for reasons of fairness and because inequality has adverse effects on other ... 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


Appraisal and Further Reform

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:
10.1093/0199242569.003.0019
Subject:
Economics and Finance, South and East Asia

Assesses the overall performance of past tax reforms thathas developed in three stages; the Nakasone and Takeshita reform packages from the mid‐1980s, and recent tax reform in the 1990s. From an ... More


National Taxation, Fiscal Federalism and Global Taxation

Robin Boadway

in New Sources of Development Finance

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199278558
eISBN:
9780191601590
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199278555.003.0011
Subject:
Economics and Finance, Development, Growth, and Environmental

This chapter, together with chs. 2 and 10, approaches the question of development funding in a theoretical way, rather than by examining individual proposals for sources. One purpose of the book is ... More


The Erosion of Individual Income Tax

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:
10.1093/0199242569.003.0006
Subject:
Economics and Finance, South and East Asia

Tries to estimate the phenomena of eroding income tax base and revenues caused by a number of special provisions for specific seven years. Obviously, tax erosion impairs the equity of the existing ... 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


The Form of the State

Chris Wickham

in Framing the Early Middle Ages: Europe and the Mediterranean, 400—800

Published in print:
2005
Published Online:
October 2011
ISBN:
9780199264490
eISBN:
9780191698934
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199264490.003.0003
Subject:
History, European Medieval History

This chapter distinguishes between three sorts of polities. The first are strong states, such as the Roman empire and its Byzantine and Arab successors, based on taxation and a paid army as an ... More


Exceptions to the Freedom Applicable to Intra-Community and Third Country Situations

Steffen Hindelang

in The Free Movement of Capital and Foreign Direct Investment: The Scope of Protection in EU Law

Published in print:
2009
Published Online:
September 2009
ISBN:
9780199572656
eISBN:
9780191705540
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199572656.003.0007
Subject:
Law, EU Law

This chapter addresses those exceptions that apply in intra Community and third-country contexts alike, i.e., Article 58 (1) lit. b EC and the ‘rule of reason’ (unwritten exceptions). Within this ... More


Destination-Based Cash Flow Taxation

Michael P. Devereux, Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schön, and John Vella

in Taxing Profit in a Global Economy

Published in print:
2021
Published Online:
March 2021
ISBN:
9780198808060
eISBN:
9780191845826
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198808060.003.0007
Subject:
Law, Company and Commercial Law

This chapter sets out and evaluates our second main proposal: the Destination-based Cash Flow Tax (DBCFT). This has two basic components: (a) a ‘cash flow’ element, which gives immediate relief to ... More


Global Public Economics

James A. Mirrlees

in New Sources of Development Finance

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199278558
eISBN:
9780191601590
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199278555.003.0010
Subject:
Economics and Finance, Development, Growth, and Environmental

This chapter, together with chs. 2 and 11, approaches the question of development funding in a theoretical way, rather than by examining individual proposals for sources. One purpose of the book is ... More


Selected Business Tax Issues

Avi-Yonah Reuven, Nicola Sartori, and Omri Marian

in Global Perspectives on Income Taxation Law

Published in print:
2011
Published Online:
May 2011
ISBN:
9780195321357
eISBN:
9780199893690
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195321357.003.0008
Subject:
Law, Company and Commercial Law, Public International Law

This chapter examines the evolution of corporate taxation primarily (but not only) in the G7 countries with respect to the definition of a corporate taxpayer, corporate residency, corporate tax ... More


Taxable Income

Avi-Yonah Reuven, Nicola Sartori, and Omri Marian

in Global Perspectives on Income Taxation Law

Published in print:
2011
Published Online:
May 2011
ISBN:
9780195321357
eISBN:
9780199893690
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195321357.003.0002
Subject:
Law, Company and Commercial Law, Public International Law

This chapter addresses the starting point of any study on income tax: the definition of income as the base of the tax (the subject matter on which the tax is imposed). First, it discusses the two ... More


Policy Lessons from Optimal Tax Theory

Robin Boadway

in From Optimal Tax Theory to Tax Policy: Retrospective and Prospective Views

Published in print:
2012
Published Online:
August 2013
ISBN:
9780262017114
eISBN:
9780262301688
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262017114.003.0030
Subject:
Economics and Finance, Economic Systems

This chapter focuses on some of the main insights gained from optimal tax analysis for policy. The discussion covers the uniformity of commodity taxes; production efficiency; capital taxation and the ... More


Tax Protests, Tax Resistance, and Tax Cheating

Lawrence Zelenak

in Learning to Love Form 1040: Two Cheers for the Return-Based Mass Income Tax

Published in print:
2013
Published Online:
September 2013
ISBN:
9780226018928
eISBN:
9780226019086
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226019086.003.0003
Subject:
Law, Constitutional and Administrative Law

This chapter considers the return-based mass tax as a vehicle for not paying taxes, in the case of tax protesters and tax cheaters. Income tax has been used extensively as a vehicle for protests by ... More


What Governments May Do: Policy Options

Jack M. Mintz and Alfons J. Weichenrieder

in The Indirect Side of Direct Investment: Multinational Company Finance and Taxation

Published in print:
2010
Published Online:
August 2013
ISBN:
9780262014496
eISBN:
9780262289658
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262014496.003.0006
Subject:
Economics and Finance, Econometrics

This chapter reviews various policy approaches to the taxation of international income and the deductibility of financing costs. It begins by considering tax policy objectives that a government may ... More


The Justice of the Tax Base and the Case for Income Tax

Patrick Emerton and Kathryn James

in Philosophical Foundations of Tax Law

Published in print:
2017
Published Online:
April 2017
ISBN:
9780198798439
eISBN:
9780191839436
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198798439.003.0007
Subject:
Law, Philosophy of Law, Company and Commercial Law

This chapter contests the claim made by Murphy and Nagel that the choice of tax base is of only instrumental significance to economic justice. The authors agree that what ultimately justifies ... More


Labor Supply, Tax Base, and Public Policy in Sweden

Thomas Aronsson and James R. Walker

in Reforming the Welfare State: Recovery and Beyond in Sweden

Published in print:
2010
Published Online:
February 2013
ISBN:
9780226261928
eISBN:
9780226261911
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226261911.003.0005
Subject:
Economics and Finance, Public and Welfare

Sweden's diverse set of social insurance programs provides a high safety net for its citizens but requires a high rate of taxation. Social insurance programs create their own disincentives for market ... More


A View of the Forest

Edward J. McCaffery (ed.)

in The Oxford Introductions to U.S. Law: Income Tax Law

Published in print:
2012
Published Online:
April 2015
ISBN:
9780195376715
eISBN:
9780190260224
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780195376715.003.0001
Subject:
Law, Constitutional and Administrative Law

This chapter focuses on the essential theoretical foundations of taxation and some key basic concepts such as the tax base and rate structure. It discusses the three types of tax bases in considering ... More


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