Contemporary issues in taxation research: [... based for the most part on papers that were presented at the 10th annual conference of the Tax Research Network which was held at the University of Birmingham in the United Kingdom on 11th and 12th September 2000]
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Aldershot [u.a.]
Ashgate
2003
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 251 S. |
| ISBN: | 0754631427 |
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Datensatz im Suchindex
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| adam_text | Contents
Acknowledgements vii
List of Contributors viii
INTRODUCTION
1. Contemporary Issues in Taxation Research: An Overview 3
Andy Lymer and David Salter
2. Putting Research into Practice
Francesca Lagerberg 9
PART I: COMPLIANCE
3. Tax Practitioners and Tax Compliance 17
Peggy Hite, John Hasseldine, Abeer Al-Khoury,
Simon James, Steve Toms and Marika Toumi
4. A Survey of Tax Evasion Using the Randomized Response 45
Technique
Jodie Houston and Alfred Tran
5. Research Methodology for Estimating the 69
Compliance Costs of the Goods and Services Tax in Australia
JeffPope
PART II: E-COMMERCE AND TAXATION
6. Electronic Commerce and International Taxation: A 89
Preliminary Analysis
Jane Frecknall Hughes and Keith W. Glaister
vi Contemporary Issues in Taxation Research
7. International Direct Taxation of E-commerce: 107
Developing a New Conceptual Model from Marketing Principles
Catherine Pilkington and Susan Farron
PART III: INTERNATIONAL TAXATION: INTERNATIONAL AND
EUROPEAN UNION INITIATIVES
8. Recent Policy Initiatives in the International Taxation of Capital 125
Michael P. Devereux
9. The Political Economy of EU Direct Tax Policy 145
Claudio M. Radaelli
PART IV: VALUE ADDED TAX
10. VAT Supplies of Services: A Definition in Search of a Meaning 169
Ian Roxan
11. Best Practice in Tax Administration: A Study of the Interaction 201
between VAT Advisors and Customs Officers
Ann Hansford and John Hasseldine
12. Addressing the Regressivity of a Value Added Tax (VAT): 209
Lessons from Singapore s Experience with the Goods and
Services Tax (GST)
Eng-Hin Poh
Index 249
|
| adam_txt |
Contents
Acknowledgements vii
List of Contributors viii
INTRODUCTION
1. Contemporary Issues in Taxation Research: An Overview 3
Andy Lymer and David Salter
2. Putting Research into Practice
Francesca Lagerberg 9
PART I: COMPLIANCE
3. Tax Practitioners and Tax Compliance 17
Peggy Hite, John Hasseldine, Abeer Al-Khoury,
Simon James, Steve Toms and Marika Toumi
4. A Survey of Tax Evasion Using the Randomized Response 45
Technique
Jodie Houston and Alfred Tran
5. Research Methodology for Estimating the 69
Compliance Costs of the Goods and Services Tax in Australia
JeffPope
PART II: E-COMMERCE AND TAXATION
6. Electronic Commerce and International Taxation: A 89
Preliminary Analysis
Jane Frecknall Hughes and Keith W. Glaister
vi Contemporary Issues in Taxation Research
7. International Direct Taxation of E-commerce: 107
Developing a New Conceptual Model from Marketing Principles
Catherine Pilkington and Susan Farron
PART III: INTERNATIONAL TAXATION: INTERNATIONAL AND
EUROPEAN UNION INITIATIVES
8. Recent Policy Initiatives in the International Taxation of Capital 125
Michael P. Devereux
9. The Political Economy of EU Direct Tax Policy 145
Claudio M. Radaelli
PART IV: VALUE ADDED TAX
10. VAT Supplies of Services: A Definition in Search of a Meaning 169
Ian Roxan
11. Best Practice in Tax Administration: A Study of the Interaction 201
between VAT Advisors and Customs Officers
Ann Hansford and John Hasseldine
12. Addressing the Regressivity of a Value Added Tax (VAT): 209
Lessons from Singapore's Experience with the Goods and
Services Tax (GST)
Eng-Hin Poh
Index 249 |
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| spelling | Contemporary issues in taxation research [... based for the most part on papers that were presented at the 10th annual conference of the Tax Research Network which was held at the University of Birmingham in the United Kingdom on 11th and 12th September 2000] ed. by Andy Lymer ... Aldershot [u.a.] Ashgate 2003 XII, 251 S. txt rdacontent n rdamedia nc rdacarrier Steuer Taxation -- Congresses Taxation -- Research -- Congresses (DE-588)1071861417 Konferenzschrift gnd-content Lymer, Andrew (DE-588)128780029 edt HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016849238&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Contemporary issues in taxation research [... based for the most part on papers that were presented at the 10th annual conference of the Tax Research Network which was held at the University of Birmingham in the United Kingdom on 11th and 12th September 2000] Steuer Taxation -- Congresses Taxation -- Research -- Congresses |
| subject_GND | (DE-588)1071861417 |
| title | Contemporary issues in taxation research [... based for the most part on papers that were presented at the 10th annual conference of the Tax Research Network which was held at the University of Birmingham in the United Kingdom on 11th and 12th September 2000] |
| title_auth | Contemporary issues in taxation research [... based for the most part on papers that were presented at the 10th annual conference of the Tax Research Network which was held at the University of Birmingham in the United Kingdom on 11th and 12th September 2000] |
| title_exact_search | Contemporary issues in taxation research [... based for the most part on papers that were presented at the 10th annual conference of the Tax Research Network which was held at the University of Birmingham in the United Kingdom on 11th and 12th September 2000] |
| title_exact_search_txtP | Contemporary issues in taxation research [... based for the most part on papers that were presented at the 10th annual conference of the Tax Research Network which was held at the University of Birmingham in the United Kingdom on 11th and 12th September 2000] |
| title_full | Contemporary issues in taxation research [... based for the most part on papers that were presented at the 10th annual conference of the Tax Research Network which was held at the University of Birmingham in the United Kingdom on 11th and 12th September 2000] ed. by Andy Lymer ... |
| title_fullStr | Contemporary issues in taxation research [... based for the most part on papers that were presented at the 10th annual conference of the Tax Research Network which was held at the University of Birmingham in the United Kingdom on 11th and 12th September 2000] ed. by Andy Lymer ... |
| title_full_unstemmed | Contemporary issues in taxation research [... based for the most part on papers that were presented at the 10th annual conference of the Tax Research Network which was held at the University of Birmingham in the United Kingdom on 11th and 12th September 2000] ed. by Andy Lymer ... |
| title_short | Contemporary issues in taxation research |
| title_sort | contemporary issues in taxation research based for the most part on papers that were presented at the 10th annual conference of the tax research network which was held at the university of birmingham in the united kingdom on 11th and 12th september 2000 |
| title_sub | [... based for the most part on papers that were presented at the 10th annual conference of the Tax Research Network which was held at the University of Birmingham in the United Kingdom on 11th and 12th September 2000] |
| topic | Steuer Taxation -- Congresses Taxation -- Research -- Congresses |
| topic_facet | Steuer Taxation -- Congresses Taxation -- Research -- Congresses Konferenzschrift |
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