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    The Spanish Fiscal Transition Tax Reform and Inequality in the Late Twentieth Century / by Sara Torregrosa Hetland. by Torregrosa Hetland, Sara

    Published 2021
    Table of Contents: “…Chapter 1: Modern taxation and the Spanish case -- Chapter 2: Historical background: the Spanish taxation prior to the tax reforms -- Chapter 3: Needs, rationals and reasons for tax reforms -- Chapter 4: Processes of tax reforms -- Chapter 5: Winners and losers in the reforms -- Chapter 6: End results of the tax reforms -- Chapter 7: Final conclusions: the lessons learnt from Spain.…”
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    Taxation and Management of Natural Resources in Africa edited by Mohammed Amidu, Abdallah Ali-Nakyea, Joshua Yindenaba Abor.

    Published 2024
    Table of Contents: “…Resource rent and capital gains taxes in Africa -- 8. Taxation of oil and gas revenue in African countries -- 9. …”
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    Taxation History, Theory, Law and Administration by Parthasarathi Shome. by Shome, Parthasarathi

    Published 2021
    Table of Contents: “…-Taxation in Pre-independence Period—The Salt Tax -- Part II: Theory of Taxation: Principles of Taxation -- Market Behaviour of Consumers and Producers -- Introduction of a Tax in the Market -- Incidence of a Tax -- Equity Effects of Taxation -- Tax and Stabilisation of the Economy -- Part III: Tax Law: Tax Assignment and Revenue Sharing -- Tax Legislation -- Drafting Tax Law -- Part IV: Prevalent Taxes: Income Taxes—Design and Evidence -- Taxation of Income from Interest, Dividends, and Capital Gains -- Taxation of Individual Income—India Case Study -- Corporate Income Tax—Design and Evidence -- Corporate Income Tax—India Case Study -- Minimum Alternate Tax —India Case Study -- Consumption and Production Taxes -- Environment Taxes and User Charges -- Indirect Taxation Prior to GST—India Case Study -- Goods and Services Tax (GST) —India Case Study -- Taxation of International Trade—Design and Experience -- Unusual Taxes -- Part V: International Taxation: Double Taxation Avoidance Agreements -- Specific Anti-Avoidance Rules (SAAR) -- General Anti-Avoidance Rules (GAAR) -- Tax Base Erosion and Profit Shifting (BEPS) -- Taxation of Digital Economy -- Part VI: Tax Administration: Structure, Customers and People -- Key Administration Processes -- Dispute Management -- Technology and Research -- Customs Administration -- Part VII: Ideal Tax Design: A Good Tax System: A Rapid Review.…”
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    Worlds of Taxation The Political Economy of Taxing, Spending, and Redistribution Since 1945 / edited by Gisela Huerlimann, W. Elliot Brownlee, Eisaku Ide.

    Published 2018
    Table of Contents: “…-- A Reverse-Functioning System: Japan’s Social Security System and Tax Progression in the Early Twenty-First Century -- A Fair Case for Tax Relief: Swiss Tax Policy, 1940s to 1960s -- Unfairness, Inequality, and Tax Evasion: An Analysis of the Distribution of the Tax Burden in Greece, 1955–1989 -- Limits to Redistribution in Late Democratic Transitions: The Case of Spain.…”
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    Advances in Empirical Economic Research 2022 International Conference on Applied Economics (ICOAE), Madrid, Spain, July 7-9, 2022 / edited by Nicholas Tsounis, Aspasia Vlachvei.

    Published 2023
    Table of Contents: “…The spatial distribution of the population in peninsular Spain. An evolution of a permanent nature -- 11. …”
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    International Trade, Economic Development, and the Vietnamese Economy Essays in Honor of Binh Tran-Nam / edited by Cuong Le Van, Van Pham Hoang, Makoto Tawada.

    Published 2022
    Table of Contents: “…Chapter 1.Introduction -- Chapter 2. Efficiency-inducing tax credits for charitable donations when taxpayers have heterogeneous behavioral norms -- Chapter 3. …”
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    Handbook of Merger Control and Environmental Policy Theory and Applications / by Luis Gautier, Mahelet G. Fikru. by Gautier, Luis, Fikru, Mahelet G.

    Published 2024
    Table of Contents: “…Part I Merger Incentives in Pollution Intensive Industries -- Merger Incentives and the Natural Environment -- Mergers in Cournot Markets with Environmental Externality and Product Differentiation -- The Impact of Foreign Emission Tax on Domestic Merger Profitability -- Electric Utility Mergers in the Presence of Distributed Renewable Energy -- An Empirical Investigation of the Impact of Environmental Policy on M&A Activities -- Part II Welfare Implication of Mergers -- Welfare Impact of New Firm Acquisition -- Merger Induced Welfare Gains in the Presence of Environmental Externality and Product Differentiation -- Are Big Mergers Welfare Enhancing when there is Environmental Externality -- Part III Environmental Policy in the Presence of Mergers -- Merger Control and Environmental Policy -- Environmental Taxation and Mergers in Oligopoly Markets with Product Differentiation -- Cross-Country Emission Tax Effect of Mergers -- The Design of Emission Taxes in Markets with New Firm Acquisitions -- An Analytical Approach for Policy Coordination.…”
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    The European Harmonization of National Accounting Rules The Application of Directive 2013/34/EU in Europe / edited by Alberto Incollingo, Andrea Lionzo.

    Published 2023
    Table of Contents: “…The evolution of accounting regulations in the EU -- Germany -- United Kingdom -- France -- Italy -- Spain -- Denmark -- Sweden -- The Netherlands -- Objectives, overriding principles and relevance -- Financial statements layouts -- Write-down for impairment losses -- Accounting for Capital and Reserves, OCI and Profit Distribution -- Income taxes in financial statements -- Non-financial reporting in the European Union: current issues and prospects -- Private firm accounting in the EU: still an incomplete and fragmented picture.…”
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    Intangibles in the World of Transfer Pricing Identifying - Valuing - Implementing / edited by Björn Heidecke, Marc C. Hübscher, Richard Schmidtke, Martin Schmitt.

    Published 2021
    Table of Contents: “…Arm´s length prices and fair market value -- Market approach -- Relief From Royalty -- MEEM -- Incremental cash flow method -- Cost approach -- Calculating Planning Data and Its Plausibility -- Discount rates -- Part IV: Country Perspective of Intangibles from a Transfer Pricing Perspective -- Introduction -- Austria -- Belgium -- Brazil -- Canada -- China -- East Africa -- France -- Germany -- Ghana -- India -- Italy -- Mexico -- Middle East -- Nigeria -- Poland -- Russia -- Spain -- Sweden -- United Kingdom -- CJEU Court Cases – IP and Taxation -- Part V: Implementing Intercompany Intangible Systems -- Withholding Tax Aspects of License Models -- A legal review of IP migrations -- IP from an M&A Tax Perspective -- Intellectual Property from a Customs Perspective.…”
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    Rural Aging in 21st Century America edited by Nina Glasgow, E. Helen Berry. by Glasgow, Nina

    Published 2013
    Table of Contents: “…Johnson -- 12: Aging Populations and Rural Places: Impacts on and Innovations in Land Use Planning: Kathryn Brasier, Anouk Patel-Campillo and Jill Findeis -- 13: Volunteerism and Social Entrepreneurship among Older In-Migrants to Rural Areas: Nina Glasgow, Hosik Min and David L. Brown -- 14: Intergenerational Relationships and Rural Return Migration: Christiane von Reichert, John B. …”
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