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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


Revenue and Taxation

Danny M. Adkison and Lisa McNair Palmer

in The Oklahoma State Constitution

Published in print:
2020
Published Online:
September 2020
ISBN:
9780197514818
eISBN:
9780197514849
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780197514818.003.0015
Subject:
Law, Constitutional and Administrative Law

This chapter details Article X of the Oklahoma constitution, which concerns revenue and taxation. The original form of this provision was borrowed from the constitutions of North and South Dakota, ... 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


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


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


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


Homestead Exemptions from Taxation

Danny M. Adkison and Lisa McNair Palmer

in The Oklahoma State Constitution

Published in print:
2020
Published Online:
September 2020
ISBN:
9780197514818
eISBN:
9780197514849
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780197514818.003.0018
Subject:
Law, Constitutional and Administrative Law

This chapter assesses Article XII-A of the Oklahoma constitution, which concerns homestead exemptions from taxation. Section 1 provides that “all homesteads as is or may be defined under the Laws of ... More


Setting Up the Voter Education Project, 1959–1962

Evan Faulkenbury

in Poll Power: The Voter Education Project and the Movement for the Ballot in the American South

Published in print:
2019
Published Online:
May 2020
ISBN:
9781469652009
eISBN:
9781469651330
Item type:
chapter
Publisher:
University of North Carolina Press
DOI:
10.5149/northcarolina/9781469652009.003.0003
Subject:
History, African-American History

This chapter explains the origins of the VEP. Over four years, three very different sides came together to form the VEP: the Department of Justice, civil rights activists, and liberal ... 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


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


The Trouble with Development

Benjamin Holtzman

in The Long Crisis: New York City and the Path to Neoliberalism

Published in print:
2021
Published Online:
January 2021
ISBN:
9780190843700
eISBN:
9780190843731
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190843700.003.0006
Subject:
History, American History: 20th Century

This chapter traces how, with limited federal and city funds at their disposal, Democratic and liberal officials in late 1960s and 1970s New York came to embrace generous tax and incentive policies ... More


Revenue

Richard B. Collins, Dale A. Oesterle, and Lawrence Friedman

in The Colorado State Constitution

Published in print:
2020
Published Online:
April 2021
ISBN:
9780190907723
eISBN:
9780190907754
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190907723.003.0010
Subject:
Law, Constitutional and Administrative Law

This chapter highlights Article X of the Colorado Constitution, dealing with revenue. It is one of the constitution’s most distinctive sections Detailed provisions lay out the state’s tax structure. ... More


The Tax Reform Act of 1969 and the Undermining of the Voter Education Project

Evan Faulkenbury

in Poll Power: The Voter Education Project and the Movement for the Ballot in the American South

Published in print:
2019
Published Online:
May 2020
ISBN:
9781469652009
eISBN:
9781469651330
Item type:
chapter
Publisher:
University of North Carolina Press
DOI:
10.5149/northcarolina/9781469652009.003.0006
Subject:
History, African-American History

This chapter cuts through all the dry, complex legal language of the 1969 tax reform bill to demonstrate how conservatives leveraged this law to undercut the VEP. Conservatives realized the VEP ... 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


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