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The Digital VAT (D-VAT)

Richard Ainsworth
The most sustained U.S. tax policy debate of the past 30 years concerns proposals to replace and/ or supplement the Federal Income Tax with a consumption tax.[2] Public finance economists and legal tax...
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Fiscal Policy Report Card on America’s Governors: 2010

Chris Edwards
Executive Summary State governments have had to make tough budget choices in recent years. Tax revenues have stagnated as a result of the poor economy, and that has prompted governors to take a variety...
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Contributions to Capital from Nononers

Calvin Johnson
Section 118 gives a corporation an exemption for a‘‘contribution to capital’’ received from a nonshareholder or a shareholder not acting as such. A typical transaction within the exemption is a...
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Taxpayer’s Constitutional Rights: a South African Perspective

Daniel N. Erasmus II
1. INTRODUCTION The content of this paper is based on research concluded by the author of textbooks and case law, as well as from practical experience gained in conflict situations and discussions with...
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“Part Pay” Installment Agreements

Burton J. Haynes
The continuing hostility of the IRS bureaucracy toward offers in compromise, and the recent decision of the Congress to severely restrict the avail­ability and usefulness of bankruptcy, may combine to...
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Carbon tax heuristics and politics: the case of the gasoline tax

Shi-ling Hsu
Abstract Economists are beginning to form a consensus that the most effective and cost-effective way to reduce global greenhouse gas emissions is through a carbon tax. The insight of economists and...
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Let’s Hope the New OECD Guidelines on Money Laundering Will Not Create More Unnecessary Tax Auditing

Daniel N. Erasmus II
In a world where authorities are being given more powers to investigate various crimes, the situation also arises where some representatives of these authorities will attempt to abuse their powers. In...
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Globalization, Multinationals and Tax Base Allocation: Advance Pricing Agreements as Shifts in International Taxation?

Markus Brem
Abstract: This paper elaborates on the emergence of so-called Advance Pricing Agreements (APA) in international taxation and corresponding APA programs in individual countries. It refers to how globalizing...
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Value Added Tax and Sales Tax (comparative overview)

Lyubomir Zabov
I. INTRODUCTION: The Value Added Tax (hereinafter referred to as VAT) and the sales tax are indirect consumption taxes. Nevertheless, there are substantial differences between them. This paper aims...
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Replace the Corporate Tax With a Market Capitalization Tax

Calvin Johnson
This proposal would replace the 35 percent corporate tax on publicly traded companies with a low 20-basis point quarterly tax on the issuer on the market capitalization including both traded debt and equity....
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