Tax expenditure management : a critical assessment / Mark Burton and Kerrie Sadiq. by Burton, Mark, Sadiq, Kerrie

Table of Contents: “…3.5.2 The reference benchmark approach3.5.2.1 Country examples; 3.5.3 The substitution benchmark approach; 3.5.3.1 Country examples; 3.6 Identification of all types of tax expenditures; 3.6.1 The limiting nature of the tax expenditures definition; 3.6.2 Resource and data constraints; 3.7 Measurement of tax expenditures; 3.7.1 The revenue foregone approach; 3.7.2 The revenue gain approach; 3.7.3 The outlay equivalence approach; 3.8 Structure and information contained in tax expenditures reports; 3.8.1 The overall structure; 3.8.2 Information on each tax expenditure; 3.9 Conclusion.…”
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Autonomy in subnational income taxes : evolving powers, existing practices in seven countries / edited by Violeta Ruiz-Almendral and François Vaillancourt.

Table of Contents: “…Cover -- Title -- Copyright -- Contents -- Subnational tax authority : introduction and summary of evidence / Violeta Ruiz Almendral and François Vaillancourt -- 1. …”
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Vietnam tax guide : domestic fiscal system and international treaties / Lorenzo Riccardi. by Riccardi, Lorenzo

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Globalization and Its Tax Discontents : Tax Policy and International Investments. by Cockfield, Arthur J.

Table of Contents: “…-- 3.0 Gains and Capital Gains -- 4.0 Real Property -- 5.0 Interposed Entities -- 6.0 Applying Pre-capital Gains Treaties -- 7.0 Looking Forward -- 12 Tax Treaty Templates -- 1.0 Introduction -- 2.0 Problems with the Current Tax Treaty Network -- 3.0 A Possible Solution -- 4.0 Conclusion -- PART IV: TAXING CROSS-BORDER SERVICES AND SERVICE PROVIDERS -- 13 Tax Discrimination and Trade in Services: Should the Nondiscrimination Article in the OECD Model Treaty Provide the Missing Link between Tax and Trade Agreements?…”
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Agent-based modeling of tax evasion : theoretical aspects and computational simulations / edited by Sascha Hokamp, László Gulyás, Matthew Koehler, Sanith Wijesinghe,

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Agent-based modeling of tax evasion : theoretical aspects and computational simulations / edited by Sascha Hokamp, László Gulyás, Matthew Koehler, Sanith Wijesinghe,

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Challenging gender inequality in tax policy making : comparative perspectives / edited by Kim Brooks [and others].

Table of Contents: “…A Gender Perspective Approach Regarding the Impact of Income Tax on Wage-earning Women in Spain /…”
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Nexus requirements for taxation of non-residents' business income : a normative evaluation in the context of the global economy / Stjepan Gadžo. by Gadžo, Stjepan

Table of Contents: “…Justification to tax as the main issue -- 2.2.6.2.2. Justification to tax on an international plane -- 2.2.6.3. …”
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Alternative Minimum Tax : What You Need To Know About the 'Other' Tax. by Peckron, Harold

Table of Contents: “…""Passive Activity Losses""""Pollution Control Facilities""; ""Tax Shelter Farm Activity""; ""Chapter 4: Tax Preference Items""; ""Accelerated Depreciation (pre-1987)""; ""Depletion""; ""Intangible Drilling Costs""; ""Small Business Stock Exclusion""; ""Tax-Exempt Interest""; ""Chapter 5: Importance of the AMT Credits""; ""Nonrefundable Personal Credits""; ""Foreign Tax Credit""; ""Minimum Tax Credit""; ""Chapter 6: AMT Planning""; ""Tax Planning""; ""AMT Planning Specifics""; ""Specific AMT Planning Tips""; ""Comprehensive AMT Problems""; ""Final Thoughts""; ""Glossary""…”
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Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition 2019 Cumulative Supplement by Blazek, Jody

Table of Contents: “…Part II Standards for Private FoundationsChapter 12 Private Foundations-General Concepts; * 12.2 Special Rules Pertaining to Private Foundations; 12.4 Termination of Private Foundation Status; Chapter 13 Excise Tax Based on Investment Income: IRC 4940; * 13.1 Formula for Taxable Income; * 13.2 Capital Gains; * 13.2A Tax on Private Colleges and Universities; Chapter 14 Self-Dealing: IRC 4941; * 14.1 Definition of Self-Dealing; * 14.2 Sale, Exchange, or Lease of Property; 14.3 Loans; * 14.4 Compensation; * 14.5 Transactions That Benefit Disqualified Persons…”
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Global tax revolution : the rise of tax competition and the battle to defend it / Chris Edwards, Daniel J. Mitchell. by Edwards, Chris (Chris R.)

Table of Contents: “…Introduction -- Capital explosion -- Tax cut revolution -- Flat tax club -- Mobile brains and mobile wealth -- Taxing businesses in the global economy -- The economics of tax competition -- The battle for freedom and competition -- The moral case for tax competition -- Options for U.S. policy.…”
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Federal income taxation : model problems and outstanding answers / Camilla E. Watson. by Watson, Camilla E.

Table of Contents: “…The concept of gross income : realization and recognition -- The concept of gross income : exclusions -- Property transactions : the concept of basis and capital recovery -- Purchase and sale of a principal residence -- Dissolution of a marriage -- Employee fringe benefits -- Meals and lodging furnished to an employee -- Life insurance -- Discharge of indebtedness -- Assignment of income -- Education incentives -- Casualty losses, medical expenses, and the tax benefit rule -- Charitable deductions -- Moving expenses -- Business expense deductions -- Nonbusiness, profit-oriented expenses -- Mixed purpose expenditures -- Sale of a vacation/secondary residence -- Accounting methods : cash receipts/disbursements and accrual -- Claim of right and tax benefit doctrines -- Capital gains and losses -- Depreciation -- Characterization of gain and loss in the sale of business property -- Installment sales -- Nonrecognition transactions : like-kind exchanges and involuntary conversions -- Nonrecognition transactions : wash sales of stock and securities -- Loss transactions between related parties -- Transfers of property for services -- Income in respect of a decedent -- Grantor trusts -- Bad debts -- Interest deductions -- Adjusted gross income and social security benefits -- Personal exemptions, standard deduction, itemized deductions and tax credits -- Tax shelters -- Tax procedure.…”
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The Rich Are Taxed Enough A Debate / Intelligence Squared.

Table of Contents: “…(3:27) -- QA: Role of the Social Contract (7:37) -- QA: Capital Gains Tax Versus the Income Tax. (0:54) -- QA: Hypothetical Deal (2:28) -- QA: Do Taxes Have Disproportionate Effect on Economy? …”
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Wiley Tax Preparer A Guide to Form 1040 / The Tax Institute at H&R Block. by The Tax Institute at H&R Block

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The tax & legal playbook : game-changing solutions to your small business questions / by Mark J. Kohler. by Kohler, Mark J.

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EUROPEAN TAX INTEGRATION : law, policy and politics. by PASQUALE PISTONE

Table of Contents: “…Cover -- Title -- Copyright -- Preface -- European Tax Integration: The Need for a Traffic Light at the Crossroads of Law, Policy and Politics -- Part 1 European Tax Integration: In What Direction? …”
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On the principles of taxing beer and other brief philosophical essays / by James V. Schall. by Schall, James V.

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The Tax-Free Tour Corporate Tax Havens / NPO/Netherlands Public Broadcast.

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Estate and gift taxes / Clay B. Apperton, editor.

Table of Contents: “…If The Estate Tax is Reformed and Retained, the Logical Top tax Rate Would Be 15 Percent, the Same as the Capital Gains Rate; Myth 9. …”
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UAE INTERNATIONAL TAX by Hull, Howard R.

Table of Contents: “…Cover -- Title -- Copyright -- Acknowledgements -- Foreword -- Table of Contents -- Introduction -- Part 1: UAE Tax Overview -- Chapter 1: Tax Jurisdictions -- 1.1. …”
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