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The Value Added 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:
10.1093/0199242569.003.0015
Subject:
Economics and Finance, South and East Asia

The value‐added tax was finally introduced in Japan in April 1989, after long‐standing trial and error by the government. The whole picture of Japan's VAT must be clarified before and after its ... More


Corporate Taxes in the World Economy: Reforming the Taxation of Cross-border Income

Harry Grubert and Rosanne Altshuler

in Fundamental Tax Reform: Issues, Choices, and Implications

Published in print:
2008
Published Online:
August 2013
ISBN:
9780262042475
eISBN:
9780262271707
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262042475.003.0020
Subject:
Economics and Finance, Econometrics

This chapter examines the corporate income tax in a world economy, focusing on potential reforms of the tax treatment of cross-border income flows. Specifically, it considers proposals for tax ... More


The Federal Constitutional Law on Taxation and Religion

Edward A. Zelinsky

in Taxing the Church: Religion, Exemptions, Entanglement, and the Constitution

Published in print:
2017
Published Online:
October 2017
ISBN:
9780190853952
eISBN:
9780190853983
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190853952.003.0001
Subject:
Law, Constitutional and Administrative Law

This chapter discusses the tax-related case law of the U.S. Supreme Court under the First Amendment, presaging many of the themes of this book: The first of these is the significance of entanglement ... More


State Constitutions on Religion and Taxation

Edward A. Zelinsky

in Taxing the Church: Religion, Exemptions, Entanglement, and the Constitution

Published in print:
2017
Published Online:
October 2017
ISBN:
9780190853952
eISBN:
9780190853983
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190853952.003.0002
Subject:
Law, Constitutional and Administrative Law

This chapter examines the states’ respective constitutional provisions concerning churches and taxation. These state constitutional measures mandate property tax exemption for religious properties ... More


City-States, Taxes, and Trade

Alain Bresson

in The Making of the Ancient Greek Economy: Institutions, Markets, and Growth in the City-States

Published in print:
2018
Published Online:
January 2019
ISBN:
9780691183411
eISBN:
9781400852451
Item type:
chapter
Publisher:
Princeton University Press
DOI:
10.23943/princeton/9780691183411.003.0011
Subject:
History, Ancient History / Archaeology

This chapter examines the taxation system for trade and commerce in ancient Greece. It first considers how foreign trade and customs duties were supervised before discussing the system of taxation ... More


Policy-Authorizing Amendments

John Dinan

in State Constitutional Politics: Governing by Amendment in the American States

Published in print:
2018
Published Online:
September 2018
ISBN:
9780226532783
eISBN:
9780226532950
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226532950.003.0007
Subject:
Political Science, American Politics

This chapter, the second of three chapters analyzing policy-related state constitutional amendments, examines amendments that authorize passage of public policies. The chapter chronicles the range of ... More


Tax Law and Redistribution

Eyal Zamir and Doron Teichman

in Behavioral Law and Economics

Published in print:
2018
Published Online:
June 2018
ISBN:
9780190901349
eISBN:
9780190901387
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190901349.003.0014
Subject:
Law, Philosophy of Law

This chapter examines the implications of behavioral insights for tax design, taxpayers’ decision-making, and tax compliance. With regard to tax design, the chapter discusses policymakers’ own ... More


The Internal Revenue Code and Religious Institutions

Edward A. Zelinsky

in Taxing the Church: Religion, Exemptions, Entanglement, and the Constitution

Published in print:
2017
Published Online:
October 2017
ISBN:
9780190853952
eISBN:
9780190853983
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190853952.003.0003
Subject:
Law, Constitutional and Administrative Law

This chapter examines the Internal Revenue Code’s treatment of religious entities. The federal tax statute embodies three diverse approaches to taxing and exempting sectarian organizations and ... More


The Public Funding Requirement: Tax Exemptions, Student Forums, and Government Orthodoxies

John D. Inazu

in Confident Pluralism: Surviving and Thriving through Deep Difference

Published in print:
2016
Published Online:
January 2017
ISBN:
9780226365459
eISBN:
9780226365596
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226365596.003.0005
Subject:
Law, Constitutional and Administrative Law

Chapter 4 shows how some forms of government funding are indispensable to the vision of Confident Pluralism. Using as a case study the 1970s magazine, Big Mama Rag, this chapter explains why the ... More


ECHR Litigation as a Tool for Tax Justice in Europe

Céline Braumann

in Tax, Inequality, and Human Rights

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190882228
eISBN:
9780190882266
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190882228.003.0019
Subject:
Law, Human Rights and Immigration

This chapter examines the prospects for challenging a tax exemption granted to a private company by invoking the prohibition on discrimination in the European Charter on Human Rights (ECHR). Should ... More


The Property-based Revenue Boom and the Accompanying Expenditure Surge

Donal Donovan and Antoin E. Murphy

in The Fall of the Celtic Tiger: Ireland and the Euro Debt Crisis

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199663958
eISBN:
9780191749223
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199663958.003.0008
Subject:
Economics and Finance, Financial Economics

This chapter outlines the emergence of the fiscal crisis in more detail. It shows how the initial budgetary largesse arising from Ireland’s property and construction boom was distributed widely ... More


Tax-Efficient Investing

Andrew Ang

in Asset Management: A Systematic Approach to Factor Investing

Published in print:
2014
Published Online:
August 2014
ISBN:
9780199959327
eISBN:
9780199382323
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199959327.003.0012
Subject:
Economics and Finance, Financial Economics

Tax-efficient asset management confronts investors with a traditional asset allocation problem—how much of each asset to hold—and also an asset location problem. The traditional asset allocation ... More


Against Leptines (Or. 20)

Gunther Martin

in Divine Talk: Religious Argumentation in Demosthenes

Published in print:
2009
Published Online:
September 2009
ISBN:
9780199560226
eISBN:
9780191721427
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199560226.003.0009
Subject:
Classical Studies, Literary Studies: Classical, Early, and Medieval

The trial against the law of Leptines on tax exemption combines elements of assembly debate and public trials, with the former prevailing. In the speech Against Leptines this is reflected by the ... More


Pets, Death, and Taxes: The Legal Boundaries of Religion

Barbara R. Ambros

in Bones of Contention: Animals and Religion in Contemporary Japan

Published in print:
2012
Published Online:
November 2016
ISBN:
9780824836269
eISBN:
9780824871512
Item type:
chapter
Publisher:
University of Hawai'i Press
DOI:
10.21313/hawaii/9780824836269.003.0003
Subject:
Religion, Religious Studies

This chapter examines legal controversies surrounding the taxation of pet memorial rites in Japan. Between 2005 and 2008, two different regional courts in Nagoya and Tokyo grappled with the issue of ... More


The Cultural Corridor Project: Revitalization and Preservation in Downtown Rio De Janeiro

Vicente Del Rio and Denise De Alcantara

in Contemporary Urbanism Brazil: Beyond Brasilia

Published in print:
2008
Published Online:
September 2011
ISBN:
9780813032818
eISBN:
9780813039275
Item type:
chapter
Publisher:
University Press of Florida
DOI:
10.5744/florida/9780813032818.003.0006
Subject:
Society and Culture, Latin American Studies

This chapter examines the revitalization and preservation in Rio de Janeiro, Brazil, in the context of the Cultural Corridor Project (CCP). This project was conceived in the early 1980s and it ... More


Profitable Partnerships: Monopolies, Traders, Kings, and Cities

Vincent Gabrielsen

in The Economies of Hellenistic Societies, Third to First Centuries BC

Published in print:
2011
Published Online:
March 2015
ISBN:
9780199587926
eISBN:
9780191804533
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780199587926.003.0011
Subject:
History, Ancient History / Archaeology

This chapter examines the establishment of monopolies or monopoly-like arrangements by states and private economic actors in the Hellenistic period. It is organized as follows. Section 2 looks ... More


The Blurring of Public and Private

Michelle A. Purdy

in Transforming the Elite: Black Students and the Desegregation of Private Schools

Published in print:
2018
Published Online:
May 2019
ISBN:
9781469643496
eISBN:
9781469643519
Item type:
chapter
Publisher:
University of North Carolina Press
DOI:
10.5149/northcarolina/9781469643496.003.0003
Subject:
History, African-American History

In this chapter, the author analyses Westminster’s development and its adoption of an open admissions policy in 1965 alongside an increasing national effort to recruit black students to independent ... More


Being Mindful of Opposing Forces

Kim Bobo and Marién Casillas Pabellón

in The Worker Center Handbook: A Practical Guide for Starting and Building the New Labor Movement

Published in print:
2016
Published Online:
January 2017
ISBN:
9781501704475
eISBN:
9781501705892
Item type:
chapter
Publisher:
Cornell University Press
DOI:
10.7591/cornell/9781501704475.003.0018
Subject:
Sociology, Occupations, Professions, and Work

This chapter explains how worker centers can deal with forces in society that would like to harm or destroy them. It first highlights the important lessons that can be learned from the experience of ... More


Nuclear safety

Geir Hønneland and Anne-Kristin Jørgensen

in Implementing International Environmental Agreements in Russia

Published in print:
2003
Published Online:
July 2012
ISBN:
9780719063862
eISBN:
9781781700181
Item type:
chapter
Publisher:
Manchester University Press
DOI:
10.7228/manchester/9780719063862.003.0005
Subject:
Political Science, Environmental Politics

The threats posed by the nuclear complex of Northwestern Russia have attracted attention in recent years. The issue of nuclear safety stands forth as the most highly profiled problem area among the ... More


The Great Divergence

Joshua T. McCabe

in The Fiscalization of Social Policy: How Taxpayers Trumped Children in the Fight Against Child Poverty

Published in print:
2018
Published Online:
May 2018
ISBN:
9780190841300
eISBN:
9780190841331
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190841300.003.0002
Subject:
Sociology, Politics, Social Movements and Social Change, Population and Demography

Chapter 2 looks at the “great divergence,” when logics of appropriateness were institutionalized in public policies. It shows just how similar all three countries were in the interwar period. Prior ... More


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