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The origins of double taxation

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/9780195326192.003.006
Subject:
Law, Legal History

This chapter discusses the roots of double taxation. The 1930s marked a shift in tax policy toward corporations. Much of the focus during the post-war years had been on creating a separate corporate ... More


The lost moment in corporate tax reform

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/9780195326192.003.007
Subject:
Law, Legal History

The turning point in the development of the corporate tax may have been the decade following World War II. There was significant consensus that the taxation of corporations was problematic. ... 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


Effective Tax Rates

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:
10.1093/0198285930.003.0004
Subject:
Economics and Finance, Public and Welfare

Alternative policy provisions are compared for capital income taxation and the social rates of return in terms of marginal effective tax rates, since, by measuring these for different assets, it is ... More


The rise of the separate 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/9780195326192.003.004
Subject:
Law, Legal History

This chapter details the advent of the separate corporate tax. Although the ratification of the Sixteenth Amendment in 1913 allowed Congress to adopt an individual income tax, the corporate income ... More


Nonrecognition and the corporate tax shield

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/9780195326192.003.005
Subject:
Law, Legal History

This chapter continues the discussion of the transition to a separate corporate income tax in the 20th century. In the first two decades of the 20th century, mergers and acquisitions became ... More


Taxation

Chŏng Yagyong

in Admonitions on Governing the People: Manual for All Administrators

Published in print:
2010
Published Online:
March 2012
ISBN:
9780520260917
eISBN:
9780520947702
Item type:
chapter
Publisher:
University of California Press
DOI:
10.1525/california/9780520260917.003.0006
Subject:
History, Asian History

This part of the text contains the English translation of nine chapters in Book VI of Mongmin simsŏ on administration for district magistrates. The chapters discuss the following: land ... 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


Unjust Enrichment and the Idea of Public Law

Charles Mitchell and Peter Oliver

in Philosophical Foundations of the Law of Unjust Enrichment

Published in print:
2009
Published Online:
May 2009
ISBN:
9780199567751
eISBN:
9780191705267
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199567751.003.0014
Subject:
Law, Law of Obligations, Philosophy of Law

This chapter considers Martin Loughlin's work on the nature of public law and its implications for claims to recover money paid as tax which is not due. Loughlin argues that most Anglo-American ... More


Tax Law

John Tiley and Stephen Oliver

in The Judicial House of Lords 1876–2009:

Published in print:
2009
Published Online:
September 2009
ISBN:
9780199532711
eISBN:
9780191705489
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199532711.003.0046
Subject:
Law, Legal History

This chapter focuses on the House of Lords and its contribution to tax law. It considers how a number of issues raised in magisterial work have fared since 1970. It then looks at the most ... More


Religious Giving Outside the Law in New Delhi

Erica Bornstein

in Sacred Aid: Faith and Humanitarianism

Published in print:
2012
Published Online:
September 2012
ISBN:
9780199916023
eISBN:
9780199950447
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199916023.003.0006
Subject:
Political Science, International Relations and Politics

This chapter explains how and why religious charity and secular humanitarianism have been legally separated into two distinctive fields in India. It first describes the nature and extent of religious ... More


Tax Avoidance

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/9780195321357.003.0007
Subject:
Law, Company and Commercial Law, Public International Law

This chapter provides a brief overview of the different approaches that countries pursue with regard to the concept of tax avoidance. It begins by defining tax evasion, tax avoidance, and licit tax ... More


Some Theoretical Aspects of “Comparative Taxation”

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/9780195321357.003.0001
Subject:
Law, Company and Commercial Law, Public International Law

This chapter begins with a brief discussion of the concept of “comparative taxation.” It then considers several approaches to the study of comparative tax law.


Giving Back: Norms, Ethics, and Law in the Service of Philanthropy *

Patricia Illingworth

in Giving Well: The Ethics of Philanthropy

Published in print:
2011
Published Online:
January 2011
ISBN:
9780199739073
eISBN:
9780199855872
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199739073.003.0011
Subject:
Philosophy, General

This chapter looks at how charitable tax law can be used to increase giving. The chapter focuses (1) on the rule that nonitemizers may not deduct their charitable gifts and (2) on the water's edge ... More


Federalism, Regulatory Competition, and The Limited Liability Movement: The Coyote Howled and the Herd Stampeded

J. WILLIAM CALLISON

in The Governance of Close Corporations and Partnerships: US and European Perspectives

Published in print:
2004
Published Online:
January 2010
ISBN:
9780199264353
eISBN:
9780191718496
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199264353.003.0008
Subject:
Law, Comparative Law, Company and Commercial Law

This chapter describes the different tax treatments of US tax corporations and US tax partnerships, as well as the Internal Revenue Service's (IRS) and the court's original position that ... More


Selected International Tax Issues 1

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/9780195321357.003.0009
Subject:
Law, Company and Commercial Law, Public International Law

This chapter discusses some basic international tax issues. Within the field of international tax law, convergence is evident mainly in the treaty network. There are currently over 2,500 bilateral ... More


The Implications of Making Tax Crimes a Predicate Crime for Money Laundering in the EU: Building a Legal Dataset of Tax Crimes and Money Laundering in the European Union

Lucia Rossel, Brigitte Unger, Jason Batchelor, and Jan van Koningsveld

in Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS

Published in print:
2021
Published Online:
February 2021
ISBN:
9780198854722
eISBN:
9780191888922
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854722.003.0013
Subject:
Economics and Finance, International, Microeconomics

This chapter sheds light on the divergence of tax crimes and money laundering laws across Europe after the implementation of the 4th Anti Money Laundering Directive. Laws are a crucial part of the ... More


Introduction

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/9780195321357.003.2000
Subject:
Law, Company and Commercial Law, Public International Law

This introductory chapter first sets out the purpose of the book, which is to cover the standard topics in a basic income tax course from a comparative perspective. It then addresses the question of ... More


Planning and Policy Issues Under the Existing U.S. Rules

Daniel N. Shaviro

in Fixing U.S. International Taxation

Published in print:
2014
Published Online:
April 2014
ISBN:
9780199359752
eISBN:
9780199359776
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199359752.003.0003
Subject:
Law, Private International Law

This chapter examines some of the main incentives and tax planning opportunities created by existing U.S. international tax rules, and discusses the impact of marginal changes to the rules. It also ... More


Married women’s right to pay taxes: debates on gender, economic citizenship and tax law reform in Denmark, 1945–83

Anna-Birte Ravn

in Gender equality and welfare politics in Scandinavia: The limits of political ambition?

Published in print:
2009
Published Online:
March 2012
ISBN:
9781847424655
eISBN:
9781447302407
Item type:
chapter
Publisher:
Policy Press
DOI:
10.1332/policypress/9781847424655.003.0004
Subject:
Sociology, Gender and Sexuality

This chapter describes the factors contributing to preserving the gendered tax-law system, and the factors finally leading to change. It then follows parliamentary debates and reports from official ... More


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