Search results for: the-structure-and-reform-of-direct-taxation

The Structure and Reform of Direct Taxation Routledge Revivals

Author : James E. Meade
File Size : 88.60 MB
Format : PDF, ePub, Docs
Download : 224
Read : 377
Download »
First published in 1978, The Structure and Reform of Direct Taxation presents the full findings and recommendations of the ‘Meade’ committee set up by The Institute for Fiscal Studies. It represents the most important contemporary examination of the structure of UK taxation and direct taxation systems in general. The results of two years’ intensive research and discussion by this independent committee are presented as a report under the joint authorship of an outstanding team of tax experts. The committee brought together professional practitioners-lawyers, accountants and taxation administrators-and academic specialists in fiscal studies, and here provides a unique review of direct taxation which is comprehensive, singularly original and full of good sense. The book begins with a return to first principles, restates the objectives of a good tax system and analyses existing structures. It goes on to examine the feasibility of basic reforms which would allow the system to become more straightforward in operation and which would base taxation on what individuals take out of the economy rather than on what they put into it.

The Structure and Reform of Direct Taxation

Author : Institute for Fiscal Studies (Great Britain)
File Size : 36.57 MB
Format : PDF, ePub, Mobi
Download : 173
Read : 587
Download »

The Structure and Reform of Direct Taxation

Author : C. J. Crofts
File Size : 90.19 MB
Format : PDF, ePub, Docs
Download : 619
Read : 1220
Download »

The Structure and Reform of Direct Taxation Report of a Committee Chaired by J E Meade The Institute for Fiscal Studies

Author : J.E. Meade
File Size : 51.99 MB
Format : PDF, Mobi
Download : 432
Read : 187
Download »

The Structure and Reform of Direct Taxation

Author :
File Size : 48.53 MB
Format : PDF, ePub
Download : 610
Read : 724
Download »

The Structure and Reform of Direct Taxation

Author : Institute for Fiscal Studies (Great Britain)
File Size : 32.93 MB
Format : PDF, Kindle
Download : 708
Read : 451
Download »

The Structure and Reform of Direct Taxation

Author : C. J. Crofts
File Size : 87.55 MB
Format : PDF, Kindle
Download : 916
Read : 281
Download »

The Reform of Direct Taxation

Author : Fabian Taxation Review Committee
File Size : 63.97 MB
Format : PDF, ePub, Docs
Download : 192
Read : 966
Download »

The Structure and Reform of Direct Taxation Routledge Revivals

Author : James E. Meade
File Size : 41.38 MB
Format : PDF, Mobi
Download : 227
Read : 430
Download »
First published in 1978, The Structure and Reform of Direct Taxation presents the full findings and recommendations of the ‘Meade’ committee set up by The Institute for Fiscal Studies. It represents the most important contemporary examination of the structure of UK taxation and direct taxation systems in general. The results of two years’ intensive research and discussion by this independent committee are presented as a report under the joint authorship of an outstanding team of tax experts. The committee brought together professional practitioners-lawyers, accountants and taxation administrators-and academic specialists in fiscal studies, and here provides a unique review of direct taxation which is comprehensive, singularly original and full of good sense. The book begins with a return to first principles, restates the objectives of a good tax system and analyses existing structures. It goes on to examine the feasibility of basic reforms which would allow the system to become more straightforward in operation and which would base taxation on what individuals take out of the economy rather than on what they put into it.

Perspectives on Tax Design and Tax Reform

Author : G. Thimmaiah
File Size : 53.46 MB
Format : PDF
Download : 756
Read : 250
Download »

Direct Taxes

Author : O. P. Vaish
File Size : 74.14 MB
Format : PDF
Download : 321
Read : 348
Download »

Tax Reforms and Administration

Author : Navjot Dhingra
File Size : 66.57 MB
Format : PDF, Mobi
Download : 221
Read : 254
Download »
An Indepth Study Of Union Govt`S Efforts At Tax Restructuring And Reforms - Covers Direct And Indirect Taxes - Personal Tax - Corporate Income Tax -Etc. 11 Chapters - 5 Appendices - Bibliography - Index.

Taxation in Developing Countries

Author : Richard Miller Bird
File Size : 61.58 MB
Format : PDF, Kindle
Download : 171
Read : 1148
Download »
Selection of studies relating to taxation in developing countries. The papers are organized under the following subjects: approaches to development taxation, lessons from experience, taxation and incentives, problems in direct taxation, the reform of indirect taxation, the role of local taxes, tax administration and tax policy. Contributors: Carl S. Shoup, Vito Tanzi, Richard Goode, Charles E. McLure, Richard Bird, Oliver Oldman, Sijbren Cnossen and many others.

An Analysis of Direct Taxation on Mexican Taxpayers

Author : Alvaro Baillet
File Size : 72.29 MB
Format : PDF, Mobi
Download : 824
Read : 1329
Download »

The Base for Direct Taxation

Author : James Banks
File Size : 48.69 MB
Format : PDF, ePub
Download : 692
Read : 1214
Download »
The traditional starting place for a study of tax reform is a definition of an ideal tax base, which is then adjusted in light of additional issues. After arguing briefly that this is not a good starting place, the essay reviews the optimal taxation literature inferences for tax base policy, focusing on three questions: --- If there is annual non-linear (progressive) taxation of earnings, how should annual capital income be taxed - not at all, linearly (flat rate, as in the Nordic dual income tax), by relating the marginal tax rates on capital and labour incomes (as in the US), or by taxing all income the same? --- If there is annual non-linear taxation of earnings, should there be a deduction for net savings? --- If there is annual non-linear taxation of earnings, is it worth having a more complex tax structure, particularly age-dependent tax rates? Would greater use of age-dependent rules in capital income taxation be worthwhile? The essay presents the Atkinson-Stiglitz and Chamley-Judd results that capital income should not be taxed, but concludes that the required conditions are too restrictive and not robust enough for policy purposes. Hence there should be some role for including capital income as a part of the tax base. The essay discusses some empirical underpinnings for two key elements in the conclusion - differences in savings propensities and the shape of earnings (and uncertainty about earnings) over the lifetime. The conclusion that capital income should be taxed does not lead to the conclusion that the tax base should be total income, the sum of labour income and capital income. The chapter leans toward relating marginal tax rates on capital and labour incomes as opposed to the Nordic dual tax. Also examined are age-dependent taxes (for example different taxation of earnings for workers of different ages). Keywords: Earnings tax, Capital income tax, Income tax, Age-dependent tax, Horizontal equity, Meade Report. JEL Classifications: H20, H21, H24.

Tax System in India

Author : M. M. Sury
File Size : 90.29 MB
Format : PDF
Download : 971
Read : 501
Download »
Taxes are as old as civilisations. Taxes are imposed so that a government may perform its traditional functions (defence, and maintenance of law and order), undertake welfare and developmental activities, and make provision for public goods to satisfy collective needs of the people. It has also to pay for its own administration. It needs financial resources for these purposes and taxation is one method of transferring money from private to public hands. Taxation is necessary because what the government gives it must first take away. The Indian tax system has undergone major structural changes since Independence in 1947. It has become comprehensive and complicated over the years. It has successfully mobilised resources to finance developmental, welfare and administrative activities of public authorities. Besides being the main source of revenue, both for the Central and State Governments, it is an effective instrument to realise various socio-economic objectives of national policies. However, the tax system has been relying heavily on indirect taxes and suffering extensively from fiscal malady called tax evasion. Restructuring of the tax system has constituted a major component of fiscal reforms initiated since 1991. The main focus of the tax reforms has been on simplification and rationalisation of both direct and indirect taxes with the objective of augmenting revenues and removing anomalies in the tax structure. Tax reforms in recent years have brought the tax system much closer to international tax practices. The post-1991 period has witnessed a sharp decline in the rates of income tax, excise duty and customs tariff. The theory that high rates of duty lead to higher revenue collection has been discarded in favour of lower rates with fewer exemptions and concessions. The strategy in respect of direct taxation is to minimise distortions in tax structure by expanding the tax base, moderating tax rates, improving efficiency of tax administration and increasing the deterrence level. The strategy in respect of indirect taxes is to move towards a fully integrated national level goods and services tax (GST). This book provides an exhaustive and analytical account of tax structure developments in India since Independence in 1947 with focus on post-1991 reforms. It places current developments in the field of taxation in perspective. Containing 25 chapters (divided into 7 theme parts), it explains and examines almost every aspect of the Indian tax system. Besides, it provides detailed time-series tax statistics of India for the period 1950-51 to 2013-14/2015-16. The overall approach to the subject is descriptive, and at places analytical. The book is designed to interest a cross-section of readers, viz. teachers and students of economics, commerce, law, public administration, business management, chartered accountancy and company secretaryship. It will also serve the needs of legislators, business executives, entrepreneurs and investors, and others interested in tax structure developments in India.

Direct Taxation

Author : Ireland. Commission on Taxation
File Size : 74.29 MB
Format : PDF, ePub, Docs
Download : 370
Read : 282
Download »

Tax Reforms and Revenue Mobilization in Kenya

Author : Moses Kinyanjui Muriithi
File Size : 85.79 MB
Format : PDF, ePub, Mobi
Download : 317
Read : 1085
Download »

TAX REFORMS TAXES WITHOUT TAX LAWS

Author : VIJAYA KRUSHNA VARMA
File Size : 88.8 MB
Format : PDF, ePub
Download : 257
Read : 469
Download »
Ultimate Tax Reforms - All Direct and Indirect taxes accompanied by tax laws, accounting, auditing and tax returns, can be abolished if a new tax system called “TOP Tax system” is adopted and implemented by all nations. Ultimate Tax reforms will not only check the global economic recession but also relieve 7 billion people of the world from the cobweb of ambiguous and complex tax structures, plethora of tax laws, mandatory and cumbersome accounting, auditing, tax returns and consequent quagmire of all tax related cases. Salient features of this new tax system.................... Taxation, tax collection, tax enforcement, tax compliance, allocation of revenues to various ministries or departments and money supply into the economy are unified and integrated in the banking system. In this new tax system there will be no Direct taxes, Indirect taxes, tax laws, tax returns, tax collection departments, tax enforcement agencies and tax tribunals. Citizens need not maintain separate account books and submit tax returns annually for paying either Direct taxes on personal incomes or Indirect taxes while running business or industry. Yet, the tax revenues collected by banks from single tax called TOP Tax will be 30 to 40% more when compared to total tax revenues accrued from all Direct and Indirect taxes in the present tax system. TOP Tax system” will make the budget preparation of any country to be simple, easy and time saving exercise. 100% tax collections without tax collection departments. There will be no tax collection expenditure for the Governments and no tax compliance cost for the people. There will be no check posts, way bills, accounting, auditing, tax laws, tax raids, etc., Tax component on any commodity or service will be less than 11%, unlike more than 30% in the present tax system. The prices will be substantially decreased. There will be no tax evasion and its main product black money. Read full article......

Direct Taxation of Agriculture in India

Author : A. C. Angrish
File Size : 48.78 MB
Format : PDF, ePub, Docs
Download : 847
Read : 760
Download »