A primer on property tax: administration and policy
This book provides original essays written by scholars exploring the relationship between tax, law and development. The contributors cover a range of tax issues, drawing on economic, political, social, and institutional perspectives to offer a comprehensive view of how tax laws …
Tax Law, State-building and the Constitution -- Tax Devolution -- Reform and Scrutiny of Tax Policymaking -- Taxpayer Protection -- Europe and Beyond -- Constitutional Disruption. "This monograph looks at how tax is intertwined with constitutional law and the state in the UK's …
Tax law changes at a startling rate - not only does societal change bring with it demands for change in the tax system, but changes in the political climate will force change, as will many other competing pressures. With this pace of change, it is easy to focus on the practical …
"This volume presents a new approach to today's tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central tension in academic tax literature - which is filtering into everyday discussions …
Die Übertragung einer Kapitalgesellschaft kann grundsätzlich mittels Share Deal oder Asset Deal erfolgen. Besteht ein nicht entscheidungsneutrales Besteuerungssystem, kommt es i.d.R. zwischen Veräußerer und Erwerber bezüglich des Durchführungsweges zu einem Interessenkonflikt. S…
Introduction : a tribute to professor Judith Freedman's outstanding career / Glen Loutzenhiser and Rita de la Feria -- Geoffrey and Elspeth Howe and the path towards independent taxation of husbands and wives : 1968-1980 / Glen Loutzenhiser -- Does an inheritance tax have a futu…
