Tax policy handbook /:
This handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concept, principles, and prevailing principal issues of taxation. It attempt...
Gespeichert in:
| Körperschaft: | |
|---|---|
| Weitere Verfasser: | |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C. :
Tax Policy Division, Fiscal Affairs Department, International Monetary Fund,
1995.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | This handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concept, principles, and prevailing principal issues of taxation. It attempts to provide a systematic exposition of important tax policy issues selected for their theoretical foundations and their practical relevance, and brings the reader closer to some of the recent advances in the theoretical literature on tax policy. |
| Beschreibung: | 1 online resource (xi, 318 pages) : illustrations |
| Format: | Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. |
| Bibliographie: | Includes bibliographical references. |
| ISBN: | 9781455212361 1455212369 9781455224548 1455224545 1462313817 9781462313815 1283534827 9781283534826 9786613847270 6613847275 |
Internformat
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| 245 | 0 | 0 | |a Tax policy handbook / |c edited by Parthasarathi Shome. |
| 264 | 1 | |a Washington, D.C. : |b Tax Policy Division, Fiscal Affairs Department, International Monetary Fund, |c 1995. | |
| 264 | 4 | |c ©1995 | |
| 300 | |a 1 online resource (xi, 318 pages) : |b illustrations | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 504 | |a Includes bibliographical references. | ||
| 520 | 0 | |a This handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concept, principles, and prevailing principal issues of taxation. It attempts to provide a systematic exposition of important tax policy issues selected for their theoretical foundations and their practical relevance, and brings the reader closer to some of the recent advances in the theoretical literature on tax policy. | |
| 588 | 0 | |a Print version record. | |
| 506 | |3 Use copy |f Restrictions unspecified |2 star |5 MiAaHDL | ||
| 533 | |a Electronic reproduction. |b [Place of publication not identified] : |c HathiTrust Digital Library, |d 2010. |5 MiAaHDL | ||
| 538 | |a Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. |u http://purl.oclc.org/DLF/benchrepro0212 |5 MiAaHDL | ||
| 583 | 1 | |a digitized |c 2010 |h HathiTrust Digital Library |l committed to preserve |2 pda |5 MiAaHDL | |
| 505 | 0 | |a Contents -- I. Introduction -- II. General Concepts and Issues -- Taxation and Efficiency -- Taxation and Equity -- Concepts of Tax Incidence -- General Equilibrium Incidence of Taxes -- Static Versus Intertemporal Effects of Taxation -- Taxing Consumption/Expenditure Versus Taxing Income -- Taxation and Risk Taking -- The Effects of Taxation in Imperfect Markets -- The Theory of Second Best -- References -- III. Domestic Consumption and Production Taxes -- Theory of Optimal Commodity Taxation -- General Sales/Turnover Tax | |
| 505 | 8 | |a Tax Cascading: Concept and MeasurementMechanisms to Alleviate Cascading -- A Comparison Between the Sales Tax and a VAT -- Value-Added Tax -- Excise Taxes -- User Charges and Environmental Taxes -- References -- IV. Income and Wealth Taxes -- The Concept of Income -- Personal Income Tax -- Theory of Optimal Income Taxation -- The Base of the Personal Income Tax -- The Choice of Taxable Unit -- The Progressivity of Personal Income Tax Systems -- Corporate Income Tax -- The Concepts of Business Income and Taxable Income -- Depreciation Schedules | |
| 505 | 8 | |a Inventory ValuationLoss Carryforward and Loss Carryback -- Inflation Adjustment -- Loan Loss Provisioning -- Issues Relating to Personal and Corporate Income Taxes -- Integration of Personal and Corporate Income Taxes: Advantages and Disadvantages -- The Mechanics of Integration -- Taxation of Capital Gains -- Debt and Equity Financing -- The Concept of Cost of Capital: Marginal Effective Tax Rate on Investment -- Tax Incentives -- Cash-Flow Tax -- Payroll Taxes and the Funding of Social Security Systems -- Asset and Wealth Taxes | |
| 505 | 8 | |a Business Assets and Receipts TaxesTaxation of Land and Property -- Taxation of Bequests, Inheritances, and Gifts -- References -- V. Taxation and the Open Economy -- International Trade Taxes -- Free Trade and Protectionism -- Measuring the Bias of a Trade Regime: Nominal and Effective Protection -- Optimal Import Tariffs and Tariff Structure -- Tariffs on Inputs and Duty Drawbacks -- Export Duties and Windfall Gains -- Taxation of Income -- Source Versus Residence Principle -- Relief from Double Taxation -- Aspects of Tax Treaties | |
| 505 | 8 | |a International Capital FlowsInternational Transfer Pricing and Taxation -- Treatment of Subsidiaries and Branches -- Tax Coordination and Harmonization -- References -- VI. Special Topics -- Taxation of Mineral and Petroleum Resources -- Taxation of the Financial Sector -- Intergovernmental Fiscal Relations -- Alternative Methods of Revenue Forecasting and Estimating -- Presumptive Taxation -- Minimum Taxes -- The Interrelationship Between Tax Policy and Tax Administration -- References -- VII. Tax Reform and IMF Tax Policy Advice | |
| 546 | |a English. | ||
| 650 | 0 | |a Taxation |v Handbooks, manuals, etc. | |
| 650 | 0 | |a Fiscal policy |v Handbooks, manuals, etc. | |
| 650 | 6 | |a Impôt |v Guides, manuels, etc. | |
| 650 | 6 | |a Politique fiscale |v Guides, manuels, etc. | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x International |x Taxation. |2 bisacsh | |
| 650 | 7 | |a Fiscal policy |2 fast | |
| 650 | 7 | |a Taxation |2 fast | |
| 650 | 1 | 7 | |a Belastingpolitiek. |2 gtt |
| 650 | 7 | |a Inpôt |x Guides, manuels, etc. |2 ram | |
| 650 | 7 | |a Politique fiscale |x Guides, manuels, etc. |2 ram | |
| 655 | 7 | |a Handbooks and manuals |2 fast | |
| 700 | 1 | |a Shome, Parthasarathi, |d 1950- |e editor. |1 https://id.oclc.org/worldcat/entity/E39PCjBdfVm7DTf9mGT4Wh8DMP |0 http://id.loc.gov/authorities/names/n83130307 | |
| 710 | 2 | |a International Monetary Fund, |e issuing body. |0 http://id.loc.gov/authorities/names/n81052755 | |
| 710 | 2 | |a International Monetary Fund. |b Tax Policy Division. |0 http://id.loc.gov/authorities/names/no93029666 | |
| 758 | |i has work: |a Tax policy handbook (Text) |1 https://id.oclc.org/worldcat/entity/E39PCFBJtYMrh7C9p7KRxcyvtq |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |t Tax policy handbook. |d [Washington, D.C.?] : Tax Policy Division, Fiscal Affairs Dept., International Monetary Fund, 1995 |z 155775490X |w (DLC) 95164934 |w (OCoLC)32519785 |
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Datensatz im Suchindex
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| adam_text | |
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| author2_role | edt |
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| author_GND | http://id.loc.gov/authorities/names/n83130307 |
| author_corporate | International Monetary Fund. Tax Policy Division |
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| callnumber-raw | HJ2305 .T177 1995eb |
| callnumber-search | HJ2305 .T177 1995eb |
| callnumber-sort | HJ 42305 T177 41995EB |
| callnumber-subject | HJ - Public Finance |
| collection | ZDB-4-EBA |
| contents | Contents -- I. Introduction -- II. General Concepts and Issues -- Taxation and Efficiency -- Taxation and Equity -- Concepts of Tax Incidence -- General Equilibrium Incidence of Taxes -- Static Versus Intertemporal Effects of Taxation -- Taxing Consumption/Expenditure Versus Taxing Income -- Taxation and Risk Taking -- The Effects of Taxation in Imperfect Markets -- The Theory of Second Best -- References -- III. Domestic Consumption and Production Taxes -- Theory of Optimal Commodity Taxation -- General Sales/Turnover Tax Tax Cascading: Concept and MeasurementMechanisms to Alleviate Cascading -- A Comparison Between the Sales Tax and a VAT -- Value-Added Tax -- Excise Taxes -- User Charges and Environmental Taxes -- References -- IV. Income and Wealth Taxes -- The Concept of Income -- Personal Income Tax -- Theory of Optimal Income Taxation -- The Base of the Personal Income Tax -- The Choice of Taxable Unit -- The Progressivity of Personal Income Tax Systems -- Corporate Income Tax -- The Concepts of Business Income and Taxable Income -- Depreciation Schedules Inventory ValuationLoss Carryforward and Loss Carryback -- Inflation Adjustment -- Loan Loss Provisioning -- Issues Relating to Personal and Corporate Income Taxes -- Integration of Personal and Corporate Income Taxes: Advantages and Disadvantages -- The Mechanics of Integration -- Taxation of Capital Gains -- Debt and Equity Financing -- The Concept of Cost of Capital: Marginal Effective Tax Rate on Investment -- Tax Incentives -- Cash-Flow Tax -- Payroll Taxes and the Funding of Social Security Systems -- Asset and Wealth Taxes Business Assets and Receipts TaxesTaxation of Land and Property -- Taxation of Bequests, Inheritances, and Gifts -- References -- V. Taxation and the Open Economy -- International Trade Taxes -- Free Trade and Protectionism -- Measuring the Bias of a Trade Regime: Nominal and Effective Protection -- Optimal Import Tariffs and Tariff Structure -- Tariffs on Inputs and Duty Drawbacks -- Export Duties and Windfall Gains -- Taxation of Income -- Source Versus Residence Principle -- Relief from Double Taxation -- Aspects of Tax Treaties International Capital FlowsInternational Transfer Pricing and Taxation -- Treatment of Subsidiaries and Branches -- Tax Coordination and Harmonization -- References -- VI. Special Topics -- Taxation of Mineral and Petroleum Resources -- Taxation of the Financial Sector -- Intergovernmental Fiscal Relations -- Alternative Methods of Revenue Forecasting and Estimating -- Presumptive Taxation -- Minimum Taxes -- The Interrelationship Between Tax Policy and Tax Administration -- References -- VII. Tax Reform and IMF Tax Policy Advice |
| ctrlnum | (OCoLC)793203774 |
| dewey-full | 336.2 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.2 |
| dewey-search | 336.2 |
| dewey-sort | 3336.2 |
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| discipline | Wirtschaftswissenschaften |
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1995eb</subfield></datafield><datafield tag="072" ind1=" " ind2="7"><subfield code="a">BUS</subfield><subfield code="x">064020</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="082" ind1="7" ind2=" "><subfield code="a">336.2</subfield><subfield code="2">22</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">83.52</subfield><subfield code="2">bcl</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">MAIN</subfield></datafield><datafield tag="245" ind1="0" ind2="0"><subfield code="a">Tax policy handbook /</subfield><subfield code="c">edited by Parthasarathi Shome.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Washington, D.C. :</subfield><subfield code="b">Tax Policy Division, Fiscal Affairs Department, International Monetary Fund,</subfield><subfield code="c">1995.</subfield></datafield><datafield tag="264" ind1=" " ind2="4"><subfield code="c">©1995</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource (xi, 318 pages) :</subfield><subfield code="b">illustrations</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">computer</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">online resource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="504" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references.</subfield></datafield><datafield tag="520" ind1="0" ind2=" "><subfield code="a">This handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concept, principles, and prevailing principal issues of taxation. It attempts to provide a systematic exposition of important tax policy issues selected for their theoretical foundations and their practical relevance, and brings the reader closer to some of the recent advances in the theoretical literature on tax policy.</subfield></datafield><datafield tag="588" ind1="0" ind2=" "><subfield code="a">Print version record.</subfield></datafield><datafield tag="506" ind1=" " ind2=" "><subfield code="3">Use copy</subfield><subfield code="f">Restrictions unspecified</subfield><subfield code="2">star</subfield><subfield code="5">MiAaHDL</subfield></datafield><datafield tag="533" ind1=" " ind2=" "><subfield code="a">Electronic reproduction.</subfield><subfield code="b">[Place of publication not identified] :</subfield><subfield code="c">HathiTrust Digital Library,</subfield><subfield code="d">2010.</subfield><subfield code="5">MiAaHDL</subfield></datafield><datafield tag="538" ind1=" " ind2=" "><subfield code="a">Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.</subfield><subfield code="u">http://purl.oclc.org/DLF/benchrepro0212</subfield><subfield code="5">MiAaHDL</subfield></datafield><datafield tag="583" ind1="1" ind2=" "><subfield code="a">digitized</subfield><subfield code="c">2010</subfield><subfield code="h">HathiTrust Digital Library</subfield><subfield code="l">committed to preserve</subfield><subfield code="2">pda</subfield><subfield code="5">MiAaHDL</subfield></datafield><datafield tag="505" ind1="0" ind2=" "><subfield code="a">Contents -- I. Introduction -- II. General Concepts and Issues -- Taxation and Efficiency -- Taxation and Equity -- Concepts of Tax Incidence -- General Equilibrium Incidence of Taxes -- Static Versus Intertemporal Effects of Taxation -- Taxing Consumption/Expenditure Versus Taxing Income -- Taxation and Risk Taking -- The Effects of Taxation in Imperfect Markets -- The Theory of Second Best -- References -- III. Domestic Consumption and Production Taxes -- Theory of Optimal Commodity Taxation -- General Sales/Turnover Tax</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Tax Cascading: Concept and MeasurementMechanisms to Alleviate Cascading -- A Comparison Between the Sales Tax and a VAT -- Value-Added Tax -- Excise Taxes -- User Charges and Environmental Taxes -- References -- IV. Income and Wealth Taxes -- The Concept of Income -- Personal Income Tax -- Theory of Optimal Income Taxation -- The Base of the Personal Income Tax -- The Choice of Taxable Unit -- The Progressivity of Personal Income Tax Systems -- Corporate Income Tax -- The Concepts of Business Income and Taxable Income -- Depreciation Schedules</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Inventory ValuationLoss Carryforward and Loss Carryback -- Inflation Adjustment -- Loan Loss Provisioning -- Issues Relating to Personal and Corporate Income Taxes -- Integration of Personal and Corporate Income Taxes: Advantages and Disadvantages -- The Mechanics of Integration -- Taxation of Capital Gains -- Debt and Equity Financing -- The Concept of Cost of Capital: Marginal Effective Tax Rate on Investment -- Tax Incentives -- Cash-Flow Tax -- Payroll Taxes and the Funding of Social Security Systems -- Asset and Wealth Taxes</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Business Assets and Receipts TaxesTaxation of Land and Property -- Taxation of Bequests, Inheritances, and Gifts -- References -- V. 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| genre | Handbooks and manuals fast |
| genre_facet | Handbooks and manuals |
| id | ZDB-4-EBA-ocn793203774 |
| illustrated | Illustrated |
| indexdate | 2024-11-27T13:18:22Z |
| institution | BVB |
| institution_GND | http://id.loc.gov/authorities/names/n81052755 http://id.loc.gov/authorities/names/no93029666 |
| isbn | 9781455212361 1455212369 9781455224548 1455224545 1462313817 9781462313815 1283534827 9781283534826 9786613847270 6613847275 |
| language | English |
| lccn | 95164934 |
| oclc_num | 793203774 |
| open_access_boolean | |
| owner | MAIN DE-863 DE-BY-FWS |
| owner_facet | MAIN DE-863 DE-BY-FWS |
| physical | 1 online resource (xi, 318 pages) : illustrations |
| psigel | ZDB-4-EBA |
| publishDate | 1995 |
| publishDateSearch | 1995 |
| publishDateSort | 1995 |
| publisher | Tax Policy Division, Fiscal Affairs Department, International Monetary Fund, |
| record_format | marc |
| spelling | Tax policy handbook / edited by Parthasarathi Shome. Washington, D.C. : Tax Policy Division, Fiscal Affairs Department, International Monetary Fund, 1995. ©1995 1 online resource (xi, 318 pages) : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier Includes bibliographical references. This handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concept, principles, and prevailing principal issues of taxation. It attempts to provide a systematic exposition of important tax policy issues selected for their theoretical foundations and their practical relevance, and brings the reader closer to some of the recent advances in the theoretical literature on tax policy. Print version record. Use copy Restrictions unspecified star MiAaHDL Electronic reproduction. [Place of publication not identified] : HathiTrust Digital Library, 2010. MiAaHDL Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212 MiAaHDL digitized 2010 HathiTrust Digital Library committed to preserve pda MiAaHDL Contents -- I. Introduction -- II. General Concepts and Issues -- Taxation and Efficiency -- Taxation and Equity -- Concepts of Tax Incidence -- General Equilibrium Incidence of Taxes -- Static Versus Intertemporal Effects of Taxation -- Taxing Consumption/Expenditure Versus Taxing Income -- Taxation and Risk Taking -- The Effects of Taxation in Imperfect Markets -- The Theory of Second Best -- References -- III. Domestic Consumption and Production Taxes -- Theory of Optimal Commodity Taxation -- General Sales/Turnover Tax Tax Cascading: Concept and MeasurementMechanisms to Alleviate Cascading -- A Comparison Between the Sales Tax and a VAT -- Value-Added Tax -- Excise Taxes -- User Charges and Environmental Taxes -- References -- IV. Income and Wealth Taxes -- The Concept of Income -- Personal Income Tax -- Theory of Optimal Income Taxation -- The Base of the Personal Income Tax -- The Choice of Taxable Unit -- The Progressivity of Personal Income Tax Systems -- Corporate Income Tax -- The Concepts of Business Income and Taxable Income -- Depreciation Schedules Inventory ValuationLoss Carryforward and Loss Carryback -- Inflation Adjustment -- Loan Loss Provisioning -- Issues Relating to Personal and Corporate Income Taxes -- Integration of Personal and Corporate Income Taxes: Advantages and Disadvantages -- The Mechanics of Integration -- Taxation of Capital Gains -- Debt and Equity Financing -- The Concept of Cost of Capital: Marginal Effective Tax Rate on Investment -- Tax Incentives -- Cash-Flow Tax -- Payroll Taxes and the Funding of Social Security Systems -- Asset and Wealth Taxes Business Assets and Receipts TaxesTaxation of Land and Property -- Taxation of Bequests, Inheritances, and Gifts -- References -- V. Taxation and the Open Economy -- International Trade Taxes -- Free Trade and Protectionism -- Measuring the Bias of a Trade Regime: Nominal and Effective Protection -- Optimal Import Tariffs and Tariff Structure -- Tariffs on Inputs and Duty Drawbacks -- Export Duties and Windfall Gains -- Taxation of Income -- Source Versus Residence Principle -- Relief from Double Taxation -- Aspects of Tax Treaties International Capital FlowsInternational Transfer Pricing and Taxation -- Treatment of Subsidiaries and Branches -- Tax Coordination and Harmonization -- References -- VI. Special Topics -- Taxation of Mineral and Petroleum Resources -- Taxation of the Financial Sector -- Intergovernmental Fiscal Relations -- Alternative Methods of Revenue Forecasting and Estimating -- Presumptive Taxation -- Minimum Taxes -- The Interrelationship Between Tax Policy and Tax Administration -- References -- VII. Tax Reform and IMF Tax Policy Advice English. Taxation Handbooks, manuals, etc. Fiscal policy Handbooks, manuals, etc. Impôt Guides, manuels, etc. Politique fiscale Guides, manuels, etc. BUSINESS & ECONOMICS International Taxation. bisacsh Fiscal policy fast Taxation fast Belastingpolitiek. gtt Inpôt Guides, manuels, etc. ram Politique fiscale Guides, manuels, etc. ram Handbooks and manuals fast Shome, Parthasarathi, 1950- editor. https://id.oclc.org/worldcat/entity/E39PCjBdfVm7DTf9mGT4Wh8DMP http://id.loc.gov/authorities/names/n83130307 International Monetary Fund, issuing body. http://id.loc.gov/authorities/names/n81052755 International Monetary Fund. Tax Policy Division. http://id.loc.gov/authorities/names/no93029666 has work: Tax policy handbook (Text) https://id.oclc.org/worldcat/entity/E39PCFBJtYMrh7C9p7KRxcyvtq https://id.oclc.org/worldcat/ontology/hasWork Print version: Tax policy handbook. [Washington, D.C.?] : Tax Policy Division, Fiscal Affairs Dept., International Monetary Fund, 1995 155775490X (DLC) 95164934 (OCoLC)32519785 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=449419 Volltext |
| spellingShingle | Tax policy handbook / Contents -- I. Introduction -- II. General Concepts and Issues -- Taxation and Efficiency -- Taxation and Equity -- Concepts of Tax Incidence -- General Equilibrium Incidence of Taxes -- Static Versus Intertemporal Effects of Taxation -- Taxing Consumption/Expenditure Versus Taxing Income -- Taxation and Risk Taking -- The Effects of Taxation in Imperfect Markets -- The Theory of Second Best -- References -- III. Domestic Consumption and Production Taxes -- Theory of Optimal Commodity Taxation -- General Sales/Turnover Tax Tax Cascading: Concept and MeasurementMechanisms to Alleviate Cascading -- A Comparison Between the Sales Tax and a VAT -- Value-Added Tax -- Excise Taxes -- User Charges and Environmental Taxes -- References -- IV. Income and Wealth Taxes -- The Concept of Income -- Personal Income Tax -- Theory of Optimal Income Taxation -- The Base of the Personal Income Tax -- The Choice of Taxable Unit -- The Progressivity of Personal Income Tax Systems -- Corporate Income Tax -- The Concepts of Business Income and Taxable Income -- Depreciation Schedules Inventory ValuationLoss Carryforward and Loss Carryback -- Inflation Adjustment -- Loan Loss Provisioning -- Issues Relating to Personal and Corporate Income Taxes -- Integration of Personal and Corporate Income Taxes: Advantages and Disadvantages -- The Mechanics of Integration -- Taxation of Capital Gains -- Debt and Equity Financing -- The Concept of Cost of Capital: Marginal Effective Tax Rate on Investment -- Tax Incentives -- Cash-Flow Tax -- Payroll Taxes and the Funding of Social Security Systems -- Asset and Wealth Taxes Business Assets and Receipts TaxesTaxation of Land and Property -- Taxation of Bequests, Inheritances, and Gifts -- References -- V. Taxation and the Open Economy -- International Trade Taxes -- Free Trade and Protectionism -- Measuring the Bias of a Trade Regime: Nominal and Effective Protection -- Optimal Import Tariffs and Tariff Structure -- Tariffs on Inputs and Duty Drawbacks -- Export Duties and Windfall Gains -- Taxation of Income -- Source Versus Residence Principle -- Relief from Double Taxation -- Aspects of Tax Treaties International Capital FlowsInternational Transfer Pricing and Taxation -- Treatment of Subsidiaries and Branches -- Tax Coordination and Harmonization -- References -- VI. Special Topics -- Taxation of Mineral and Petroleum Resources -- Taxation of the Financial Sector -- Intergovernmental Fiscal Relations -- Alternative Methods of Revenue Forecasting and Estimating -- Presumptive Taxation -- Minimum Taxes -- The Interrelationship Between Tax Policy and Tax Administration -- References -- VII. Tax Reform and IMF Tax Policy Advice Taxation Handbooks, manuals, etc. Fiscal policy Handbooks, manuals, etc. Impôt Guides, manuels, etc. Politique fiscale Guides, manuels, etc. BUSINESS & ECONOMICS International Taxation. bisacsh Fiscal policy fast Taxation fast Belastingpolitiek. gtt Inpôt Guides, manuels, etc. ram Politique fiscale Guides, manuels, etc. ram |
| title | Tax policy handbook / |
| title_auth | Tax policy handbook / |
| title_exact_search | Tax policy handbook / |
| title_full | Tax policy handbook / edited by Parthasarathi Shome. |
| title_fullStr | Tax policy handbook / edited by Parthasarathi Shome. |
| title_full_unstemmed | Tax policy handbook / edited by Parthasarathi Shome. |
| title_short | Tax policy handbook / |
| title_sort | tax policy handbook |
| topic | Taxation Handbooks, manuals, etc. Fiscal policy Handbooks, manuals, etc. Impôt Guides, manuels, etc. Politique fiscale Guides, manuels, etc. BUSINESS & ECONOMICS International Taxation. bisacsh Fiscal policy fast Taxation fast Belastingpolitiek. gtt Inpôt Guides, manuels, etc. ram Politique fiscale Guides, manuels, etc. ram |
| topic_facet | Taxation Handbooks, manuals, etc. Fiscal policy Handbooks, manuals, etc. Impôt Guides, manuels, etc. Politique fiscale Guides, manuels, etc. BUSINESS & ECONOMICS International Taxation. Fiscal policy Taxation Belastingpolitiek. Inpôt Guides, manuels, etc. Handbooks and manuals |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=449419 |
| work_keys_str_mv | AT shomeparthasarathi taxpolicyhandbook AT internationalmonetaryfund taxpolicyhandbook AT internationalmonetaryfundtaxpolicydivision taxpolicyhandbook |