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  1. 101

    Advances in taxation. edited by John Hasseldine.

    Published 2019
    Table of Contents: “…Disclosure TransparencyConclusion; Notes; Acknowledgments; References; Appendix 1: Variable Definitions; FIN48 and Income Tax-based Earnings Management: Evidence from the Deferred Tax Asset Valuation Allowance; Introduction; Background; Research Method; One-stage Approach; Two-stage Approach; Data and Results; Sample Selection and Descriptive Statistics; Regression Analysis; Main Results; Robustness Tests; Crossover Analysis; Main Results; Additional Analysis of Analysts' Forecast Results; Conclusion; Notes; Acknowledgments; References.…”
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  2. 102

    The History of Double Taxation Conventions in the Pre-BEPS Era by Lang, Michael

    Published 2021
    Table of Contents: “…Chapter 14: The history of Spain's double tax conventions /…”
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  3. 103

    Qualified appraisals and qualified appraisers : expert tax valuation witness reports, testimony, procedure, law, and perspective / Michael R. Devitt, Lawrence A Sannicandro. by Devitt, Michael R., 1957-, Sannicandro, Lawrence A., 1979-

    Published 2017
    Table of Contents: “…Cover -- Title Page -- Copyright -- Contents -- Foreword -- Foreword -- Preface -- Chapter 1: Tax Valuation and the Necessity for Expert Appraisals -- Summary -- The Need for Valuation Experts -- Valuation in Tax Reporting -- Valuation in Tax Litigation -- Valuation in Business and Familial Matters -- Valuation Calculation Standards -- Fair Market Value Defined -- Implied Assumptions -- Cash Value and Market Value -- Computing Fair Market Value -- Step 1: Calculating Net Asset Value -- Step 2: Applying Discounts and Premiums -- Common Tax Appraisal Reports -- Appraisal Reports to Support Tax Reporting Positions -- Appraisal Reports to Support Tax Litigation -- Proliferation of Litigation -- Conclusion -- Chapter 2: Qualified Appraisal -- Summary -- Defining Qualified Appraisal -- Situations in Which a Qualified Appraisal May Be Required -- Qualified Appraisal Requirements for Charitable Contribution Deductions Context -- Requirements -- Legislative History -- Statutory Definition of a Qualified Appraisal -- Regulatory Definition of a Qualified Appraisal -- Requirement 1: The 60-Day Requirement: Treas. …”
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  4. 104

    Qualified appraisals and qualified appraisers : expert tax valuation witness reports, testimony, procedure, law, and perspective / Michael R. Devitt, Lawrence A Sannicandro. by Devitt, Michael R., 1957-, Sannicandro, Lawrence A., 1979-

    Published 2017
    Table of Contents: “…Cover -- Title Page -- Copyright -- Contents -- Foreword -- Foreword -- Preface -- Chapter 1: Tax Valuation and the Necessity for Expert Appraisals -- Summary -- The Need for Valuation Experts -- Valuation in Tax Reporting -- Valuation in Tax Litigation -- Valuation in Business and Familial Matters -- Valuation Calculation Standards -- Fair Market Value Defined -- Implied Assumptions -- Cash Value and Market Value -- Computing Fair Market Value -- Step 1: Calculating Net Asset Value -- Step 2: Applying Discounts and Premiums -- Common Tax Appraisal Reports -- Appraisal Reports to Support Tax Reporting Positions -- Appraisal Reports to Support Tax Litigation -- Proliferation of Litigation -- Conclusion -- Chapter 2: Qualified Appraisal -- Summary -- Defining Qualified Appraisal -- Situations in Which a Qualified Appraisal May Be Required -- Qualified Appraisal Requirements for Charitable Contribution Deductions Context -- Requirements -- Legislative History -- Statutory Definition of a Qualified Appraisal -- Regulatory Definition of a Qualified Appraisal -- Requirement 1: The 60-Day Requirement: Treas. …”
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  5. 105

    Monopoly Restored How the Super-Rich Robbed Main Street / by Jack Lawrence Luzkow. by Luzkow, Jack Lawrence

    Published 2018
    Table of Contents: “…The Ascendancy of the Corporate Elite -- 5. The Decline of Main Street and the Middle Class -- 6. The Politics of Taxes -- 7. …”
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  6. 106

    Your weekly address,

    Published 2014
    Full text (Wentworth users only)
    Electronic Video
  7. 107
  8. 108
  9. 109
  10. 110

    How Apple CEO Tim Cook would reform tax code / produced by Bloomberg.

    Published 2013
    Full text (Wentworth users only)
    Electronic Video
  11. 111

    Tax Concessions and Foreign Direct Investment in the Eastern Caribbean Currency Union / Goyal, Rishi. by Goyal, Rishi

    Published 2008
    Table of Contents: “…I. Introduction; II. Tax Concessions in the ECCU; A. Firm-Level Analysis; Figures; 1. …”
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  12. 112

    Critical issues in taxation and development / edited by Clemens Fuest and George R. Zodrow.

    Published 2013
    Table of Contents: “…Zodrow -- Taxation and development again / Michael Keen -- Do companies view bribes as a tax? …”
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  13. 113
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  15. 115

    The Effects of taxation on capital accumulation / edited by Martin Feldstein.

    Published 1987
    Table of Contents: “…Consumer Spending and the After-Tax Real Interest Rate; 3. Capital Gains Rates, Realizations, and Revenues; 4. …”
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  16. 116
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  20. 120

    Reform by Numbers : Measurement Applied to Customs and Tax Administrations in Developing Countries / Thomas Cantens, Robert Ireland and Gaël Raballand, editors.

    Published 2013
    Table of Contents: “…Cover; Contents; Foreword; Acknowledgments; About the Contributors; Abbreviations; Chapter 1 Introduction; The Importance of Performance Measurement in Customs and Tax Administrations; Ease of Performance Measurement in Customs and Tax Administrations; The "Gaming Effect"; The Importance of Experimenting and Evaluating; The Importance of Details; Presentation of This Book; Notes; References; Chapter 2 The Figures Culture in Cameroon Customs; Use of Numbers in Cameroon Customs: The Management by Objectives Method in the 1990s.…”
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