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Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation

Small Company Financial Reporting (Paperback, 2nd edition): Steve Collings Small Company Financial Reporting (Paperback, 2nd edition)
Steve Collings
R3,074 Discovery Miles 30 740 Ships in 10 - 15 working days

Small Company Financial Reporting, Second Edition provides comprehensive and practical guidance on the small companies' financial reporting framework and the micro-entities legislation. Its aim is to help those using the current standards by explaining the recognition, measurement and presentation requirements of UK GAAP and company law as well as bringing this theory to life through the use of real-life examples and model accounts. Written by a specialist on small company reporting issues, it outlines the theory of the current UK GAAP regime, and explains why transactions and events affecting the financial statements are disclosed in a certain way, to enable preparers of small company financial statements to tailor certain disclosures to their client or company. Updated to incorporate changes arising from the FRC's Triennial Review in December 2017, this Second Edition includes: FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland as amended for small companies (March 2018) FRS 105 The Financial Reporting Standard applicable to the micro-entities regime (March 2018) Companies Act 2006 and related statutory instruments Companies (Accounting) Act 2017 (for small and micro-entities in the Republic of Ireland) Small Company Financial Reporting is an invaluable resource for accountants and auditors with clients that fall under the small company regime, as well as finance directors and owners of small companies affected by these changes. Steve Collings FMAAT, FCCA is the audit and technical partner at Leavitt Walmsley Associates Ltd and a member of the UK GAAP Technical Advisory Group at the Financial Reporting Council. He regularly lectures on small company reporting issues and the book benefits from his wide range of experience in dealing with clients in this area. He is also the author of Accounts and Audit of Limited Liability Partnerships, Fifth Edition and Financial Reporting for Unlisted Companies in the UK and the Republic of Ireland, Second Edition (both published by Bloomsbury Professional).

Federal Taxation of Wealth Transfers - Analyses, Proposals & Perspectives (Hardcover): Jerry Washington Federal Taxation of Wealth Transfers - Analyses, Proposals & Perspectives (Hardcover)
Jerry Washington
R3,411 Discovery Miles 34 110 Ships in 10 - 15 working days

This book contains an explanation of the major provisions of the federal estate, gift, and generation-skipping transfer taxes as they apply to transfers in 2014. It provides basic principles regarding the computation of these three transfer taxes. It also provides a history, description, and analysis of the Federal estate, gift, and generation-skipping transfer taxes (also referred to as the "wealth transfer taxes"), as well as a description of selected reform proposals.

What Everyone Needs to Know about Tax - An Introduction to the UK Tax System (Paperback): James Hannam What Everyone Needs to Know about Tax - An Introduction to the UK Tax System (Paperback)
James Hannam
R546 R397 Discovery Miles 3 970 Save R149 (27%) Ships in 10 - 15 working days

You are paying much more in tax than you think you are What Everyone Needs to Know About Tax takes an entertaining and informative look at the UK tax system in all its glory to show you just how much you pay, how the money is collected and how it affects ordinary people every day. Giving context to recent controversies including the Panama Papers, tax avoidance by multinationals, Brexit and more, this book provides a straightforward explanation of tax and the policy behind it for non-specialists no accounting or legal knowledge is required. The system's underlying logic is illustrated through three 'golden rules' that explain many of the UK tax regime's oddities, and the discussion focuses on the way things are rather than utopian ideas about how they might be. Case studies show how the VAT on a plumber's bill all adds up; why fraudsters made a movie to throw HMRC off their scent; how a wealthy couple can pay so little tax on a six-figure income; and the way tracing the money you paid for your iPad sheds light why the EU is demanding Apple pay billions extra in tax. Ever the political battlefield, tax is too important for you to rely on media hype for information. It affects everyone, every day, and it pays for voters and taxpayers to know more. This book leaves aside technical detail and the arcana of the tax code to give you a real-world look at how tax works. * Learn about the many ways that the tax system separates us from our money * Discover how Brexit could change the way we pay taxes * Understand how changing tax policy affects people's everyday lives * See through the rhetoric surrounding controversies in the media With tax, we have to admit that there are no easy answers. No one enjoys paying them, but without them, the Government would shut down. Seeing through politicians' cant and superficial press coverage is critical for your ability to make the decisions that benefit you; What Everyone Needs to Know About Tax gives you the background and foundational knowledge you need to be a well-informed taxpayer.

Taxing U.S. Multinational Corporations - Policy Options & Considerations (Hardcover): Angelique Gilder Taxing U.S. Multinational Corporations - Policy Options & Considerations (Hardcover)
Angelique Gilder
R4,053 Discovery Miles 40 530 Ships in 10 - 15 working days

In 2008, 12 percent of all federal revenues came from corporate income taxes. About half was paid by multinational corporations reporting income from foreign countries. How the federal government taxes U.S. multinational corporations has consequences for the U.S. economy overall as well as for the federal budget. Tax policies influence businesses' choices about how and where to invest, particularly as corporations assess whether it is more profitable to locate business operations in the United States or abroad. The tax laws also can create opportunities for tax avoidance by allowing multinational corporations to use accounting or other legal strategies to report income and expenses for their U.S. and foreign operations in ways that reduce their overall tax liability. This book examines policy options addressing particular concerns about the current system of taxation, with a focus on multinational corporations' investment strategies and reporting of income as well as U.S. revenues from corporate income taxes.

Taxing the Poor - Doing Damage to the Truly Disadvantaged (Paperback, New): Katherine S. Newman, Rourke O'Brien Taxing the Poor - Doing Damage to the Truly Disadvantaged (Paperback, New)
Katherine S. Newman, Rourke O'Brien
R684 R541 Discovery Miles 5 410 Save R143 (21%) Ships in 10 - 15 working days

This book looks at the way we tax the poor in the United States, particularly in the American South, where poor families are often subject to income taxes, and where regressive sales taxes apply even to food for home consumption. Katherine S. Newman and Rourke L. O'Brien argue that these policies contribute in unrecognized ways to poverty-related problems like obesity, early mortality, the high school dropout rates, teen pregnancy, and crime. They show how, decades before California's passage of Proposition 13, many southern states implemented legislation that makes it almost impossible to raise property or corporate taxes, a pattern now growing in the western states. "Taxing the Poor" demonstrates how sales taxes intended to replace the missing revenue - taxes that at first glance appear fair - actually punish the poor and exacerbate the very conditions that drove them into poverty in the first place.

Taxing Multinationals - Preventing tax base erosion through the reform of cross-border intercompany deductions, ATTA Doctoral... Taxing Multinationals - Preventing tax base erosion through the reform of cross-border intercompany deductions, ATTA Doctoral Series, vol. 7 (Paperback)
Ann Kayis-Kumar
R1,960 Discovery Miles 19 600 Ships in 10 - 15 working days

One of the most significant trends in the evolution of global tax systems has been the rise from relative obscurity of thin capitalisation rules, which are perceived as anti-avoidance rules. Despite their prevalence, it is unclear whether thin capitalisation rules: (1) attain tax neutrality (specifically, do these rules mitigate the tax-induced cross-border debt bias); and, (2) are effective in both theory and practice. Taxing Multinationals approaches the issue of thin capitalisation from a novel perspective by conceptualising the cross-border debt bias as the 'disease' and thin capitalisation as merely the 'symptom'. The overarching question guiding this book is whether, given the opportunity to start over, the tax-induced cross-border debt bias would be better addressed by retaining thin capitalisation rules in their current form or whether an alternative reform would be more suited to dealing with this 'disease'. Taxing Multinationals: Preventing tax base erosion through the reform of cross-border intercompany deduction is the seventh volume in the Australasian Tax Teachers' Association (ATTA) Doctoral Series.

Tax for Australians For Dummies (Paperback, 2015-16 Edition): Jimmy B. Prince Tax for Australians For Dummies (Paperback, 2015-16 Edition)
Jimmy B. Prince
R367 R276 Discovery Miles 2 760 Save R91 (25%) Ships in 10 - 15 working days
Charitable Giving and Tax Policy - A Historical and Comparative Perspective (Hardcover): Gabrielle Fack, Camille Landais Charitable Giving and Tax Policy - A Historical and Comparative Perspective (Hardcover)
Gabrielle Fack, Camille Landais
R1,244 Discovery Miles 12 440 Ships in 10 - 15 working days

Over the past couple of decades, differentials in the level of private contributions to charitable organizations have become a central matter of public policy. Because private charitable contributions finance many socially valuable activities (for example, education and the arts), many governments have tried to boost private philanthropy through various active policy interventions. Furthermore, the temptation to rely on private contributions to finance the provision of public goods has increased substantially in recent years as fiscal constraints have become tighter. Yet there is little robust quantitative evidence regarding the differentials in private charitable giving across countries, and more importantly very little consensus on why these differentials may exist. This volume provides an original, comparative, and historical analysis of charitable giving and of tax policies towards private philanthropy across different countries. It sheds new light on the determinants of private philanthropy and offers interesting practical insights for improving tax policies towards charitable giving.

Financial Reporting for Unlisted Companies in the UK and Republic of Ireland (Paperback, 2nd Revised edition): Steve Collings Financial Reporting for Unlisted Companies in the UK and Republic of Ireland (Paperback, 2nd Revised edition)
Steve Collings
R2,801 Discovery Miles 28 010 Ships in 10 - 15 working days

Based on 4 years' worth of understanding, this new edition of Financial Reporting for Unlisted Companies in the UK and the Republic of Ireland details how the standard should be applied in different circumstances. This is conveyed using many real-life examples from practice. The content has also been restructured so it is more in line with the structure of FRS 102. This edition of the title also incorporates the micro-entities regime, which had not been transposed into company law at the time the 1st edition was written. The book has also been revised with the changes brought in through the FRC's Triennial Review which was published in December 2017. The principal amendments to the standard are as follows: - The simplification of the measurement of directors' loans to small entities - A requirement for fewer intangible assets to be separated from goodwill in a business combination - Permit investment property rented to another group entity is to be measured by reference to cost, rather than fair value - There is expansion of the circumstances in which a financial instrument may be measured at amortised cost, rather than fair value - The definition of a financial institution has been simplified. New case law covered includes: - Companies Act 2006 and related SIs - FRS 102 The Financial Reporting Standard Applicable in the UK and the Republic of Ireland (March 2018) - FRS 105 The Financial Reporting Standard Applicable to the Micro-entities Regime (March 2018)

Tax Fairness and Folk Justice (Paperback, New): Steven M. Sheffrin Tax Fairness and Folk Justice (Paperback, New)
Steven M. Sheffrin
R507 Discovery Miles 5 070 Ships in 10 - 15 working days

Why have Americans severely limited the estate and gift tax - ostensibly targeted at only the very wealthy - but greatly expanded the subsidies to low-wage workers through the Earned Income Tax Credit, now the single largest poverty program in the country? Why do people hate the property tax so much, yet seemingly revolt against it only during periods of economic change? Why are some groups of taxpayers more obedient to the tax authorities than others, even when they face the same enforcement regime? These puzzling questions all revolve around perceptions of tax fairness. Is the public simply inconsistent? A sympathetic and unified explanation for these attitudes is based on understanding the everyday psychology of fairness and how it comes to be applied in taxation. This book demonstrates how a serious consideration of 'folk justice' can deepen our understanding of how tax systems actually function and how they can perhaps be reformed.

Financial Markets and Public Finance - Sovereign Risks, Credit Markets and Fiscal Federalism (Paperback): Erik R Fasten Financial Markets and Public Finance - Sovereign Risks, Credit Markets and Fiscal Federalism (Paperback)
Erik R Fasten
R859 R725 Discovery Miles 7 250 Save R134 (16%) Ships in 10 - 15 working days

The interaction between financial markets and public finance has recently become an even more important policy field. Risk factors have been revealed that harm public balance sheets. Additionally, the considerable sovereign indebtedness of various developed economies trigger increasing financial and economic instability. This dissertation examines institutions that evolved in both financial markets and governance structures, and it assesses their interrelationship. Various questions arise in this field: How do markets value fiscal sustainability and contingent liabilities of governments? Which institutions might contain public indebtedness on sub-national tiers of government? Which institutions contribute to the sound functioning of markets and how do they work? Which channels of transmission of fiscal policy on economic activity are relevant? How is the sovereign debt crisis to be contained? Dissertation. Series: Neue Studien zur Politischen konomie (New Studies of Political Economy) Vol. 10]

INDIRECT TAX TUTORIAL (FA2019) (Paperback): Aubrey Penning, Bob Thomas INDIRECT TAX TUTORIAL (FA2019) (Paperback)
Aubrey Penning, Bob Thomas
R534 Discovery Miles 5 340 Ships in 10 - 15 working days
Student's Approach To Income Tax 2012 - Natural Persons (Paperback): Student's Approach To Income Tax 2012 - Natural Persons (Paperback)
R549 R406 Discovery Miles 4 060 Save R143 (26%) In stock
The Power of Economists within the State (Hardcover): Johan Christensen The Power of Economists within the State (Hardcover)
Johan Christensen
R1,517 R1,223 Discovery Miles 12 230 Save R294 (19%) Ships in 10 - 15 working days

The spread of market-oriented reforms has been one of the major political and economic trends of the late twentieth and early twenty-first centuries. Governments have, to varying degrees, adopted policies that have led to deregulation: the liberalization of trade; the privatization of state entities; and low-rate, broad-base taxes. Yet some countries embraced these policies more than others. Johan Christensen examines one major contributor to this disparity: the entrenchment of U.S.-trained, neoclassical economists in political institutions the world over. While previous studies have highlighted the role of political parties and production regimes, Christensen uses comparative case studies of New Zealand, Ireland, Norway, and Denmark to show how the influence of economists affected the extent to which each nation adopted market-oriented tax policies. He finds that, in countries where economic experts held powerful positions, neoclassical economics broke through with greater force. Drawing on revealing interviews with 80 policy elites, he examines the specific ways in which economists shaped reforms, relying on an activist approach to policymaking and the perceived utility of their science to drive change.

Soft Budget Constraints in German Fiscal Federalism - Lessons for Fiscal Governance (Paperback): Gehrmann, Bj Gehrmann Soft Budget Constraints in German Fiscal Federalism - Lessons for Fiscal Governance (Paperback)
Gehrmann, Bj Gehrmann
R1,116 R928 Discovery Miles 9 280 Save R188 (17%) Ships in 10 - 15 working days

Fiscal federalism is characterized by an inherent inefficiency which has increasingly surfaced in the last two decades: the soft budget constraint. As evidence shows, sub-national governments can expect to be bailed out by the central government in cases of fiscal distress. How can this "federal disease" be overcome? How can bailout expectations be reduced? And what are the lessons to be learned for fiscal governance? This dissertation contributes to the research on fiscal federalism in Germany, explaining sub-national bailout expectations and proposing agency cost-efficient solutions for fiscal governance, both from the perspective of public choice and new institutional economics. Dissertation.

Tolley's Taxwise I 2019-20 (Paperback): David Heaton, Philip Rutherford, Julie Ward Tolley's Taxwise I 2019-20 (Paperback)
David Heaton, Philip Rutherford, Julie Ward
R3,848 R3,651 Discovery Miles 36 510 Save R197 (5%) Ships in 10 - 15 working days

The first part of this two-volume set is a highly practical text on how to best approach real-life computations. Coverage includes IT, NIC, corporation tax, CGT, stamp taxes and VAT. Useful guidance tools include Q&As, cross-referencing and comprehensive indexing for fast, effective research. Worked examples are complemented by detailed explanatory notes and there are step-by-step guidelines on the layout of computations. Written by tax experts who are renowned not only for their technical skills but also for their ability to explain complex tax issues in clear and simple terms. Required reading for all students in professional tax examinations.

Tax Policy and the Economy, Volume 31 (Hardcover): Robert A. Moffitt Tax Policy and the Economy, Volume 31 (Hardcover)
Robert A. Moffitt
R1,282 Discovery Miles 12 820 Ships in 10 - 15 working days

The papers in Tax Policy and the Economy Volume 31 are all directly related to important and often long-standing issues, often including how transfer programs affect tax rates and behavior. In the first paper, Alan Auerbach, Laurence Kotlikoff, Darryl Koehler, and Manni Yu take a lifetime perspective on the marginal tax rates facing older individuals and families arising from a comprehensive set of sources. In the second, Gizem Kosar and Robert A. Moffitt provide new estimates of the cumulative marginal tax rates facing low-income families over the period 1997-2007. In the third paper, Emmanuel Saez presents evidence on the elasticity of taxable income with respect to tax rates, drawing on data from the 2013 federal income tax reform. In the fourth, Conor Clarke and Wojciech Kopczuk survey the treatment of business income taxation in the United States since the 1950s, providing new data on how business income and its taxation have evolved over time. In the fifth paper, Louis Kaplow argues that the reduction in statutory tax rates from base-broadening may not reduce effective marginal tax rates on households.

AAT Personal Tax FA2019 - Question Bank (Paperback): BPP Learning Media AAT Personal Tax FA2019 - Question Bank (Paperback)
BPP Learning Media
R436 Discovery Miles 4 360 Ships in 10 - 15 working days

The Question Bank provides all the knowledge required for the Personal Tax unit. Question Banks allow students to test knowledge by putting theory into practice and refine exam technique. Features include: assessment standard practice questions and answers, guidance of revision technique, hints and tips. Our materials and online equivalents will help ensure you are ready for your assessments and prepared for your career in accounting.

Taxes and Trust - From Coercion to Compliance in Poland, Russia and Ukraine (Paperback): Marc P. Berenson Taxes and Trust - From Coercion to Compliance in Poland, Russia and Ukraine (Paperback)
Marc P. Berenson
R781 Discovery Miles 7 810 Ships in 10 - 15 working days

Taxes and Trust is the first book on taxes to focus on trust and the first work of social science to concentrate on how tax policy actually gets implemented on the ground in Poland, Russia and Ukraine. It highlights the nuances of the transitional Ukraine case and explains precisely how and why that 'borderland' country differs from the more ideal-types of coercive Russia and compliance-oriented Poland. Through nine bespoke taxpayer surveys, an unprecedented bureaucratic survey and more than fifteen years of qualitative research, the book emphasizes the building and accumulation of trust to transition from a coercive tax state to a compliant one. The context of the book will appeal to students and scholars of taxation worldwide and to those who study Russia and Eastern Europe. This title is also available as Open Access.

Advanced Tax Strategies for LLCs and Partnerships (Paperback): Larry Tunnell, Robert Ricketts Advanced Tax Strategies for LLCs and Partnerships (Paperback)
Larry Tunnell, Robert Ricketts
R2,019 R1,339 Discovery Miles 13 390 Save R680 (34%) Ships in 10 - 15 working days

What works best for clients? Learn the pros and cons of the LLC, general partnership, limited partnership, and limited liability partnership by focusing on planning and potential tax traps. This title offers a review of distinct advantages of these entities coupled with an examination of the risk members and partners face if they do not have a solid tax plan to minimize their exposure. In addition, the authors explore some of the more intricate rules and regulations of these entities so you can move your working knowledge of partnership and LLC taxation beyond the basics. This book prepares the reader to do the following: Analyze a partnership or LLC agreement to determine whether any special allocations in the agreement will be allowed under Code Section 704(b) Identify the potential economic consequences of special allocations to a partner or LLC member Identify the potential tax consequences when a partner or LLC member has a negative balance in his or her capital account Recognize the relationship between partnership and LLC allocations of profit and loss and the allocation of the risks and rewards of entity operations Distinguish between the requirements for substantiality and those for economic effect under the regulations Distinguish between "book" allocations required under Section 704(b) and "tax" allocations required under Section 704(c) Recognize the three methods described in the Section 704(c) regulations to make special allocations with respect to contributed property Determine when a non-contributing partner or LLC member will or will not be protected by required allocations under Section 704(c) Calculate the gain that can result from reallocation of liabilities when a partner joins a partnership Calculate a partner's or member's share of recourse liabilities of a partnership or LLC Distinguish between recourse and nonrecourse liabilities of a partnership or LLC Analyze the impact of a partner or LLC member's guarantee of a recourse or nonrecourse liability of the entity Recognize when to treat a liability as a recognized versus contingent liability and understand how to account for partnership or LLC contingent liabilities Calculate the basis of each property received by a partner receiving multiple properties in a liquidating vs. non-liquidating distribution from a partnership or LLC Recognize which properties will receive a step-up or step-down in basis when multiple properties are received from a partnership or LLC Allocate basis increases or decreases among multiple properties for federal income tax purposes Determine when an Internal Revenue code (IRC) Section 754 election will allow a partnership or LLC to adjust its basis in its assets Allocate required basis adjustments among partnership or LLC assets Determine the tax consequences associated with the sale of a partner's or member's interest in a partnership or LLC Recognize how using the installment method to account for the sale of a partnership interest will affect how the partner will report his or her gain on the sale Recognize when the sale of an interest in a partnership will trigger a technical termination of the partnership Determine the tax basis and holding period of assets owned by the partnership following a technical termination Determine the tax consequences associated with subsequent dispositions of built-in gain or loss assets following a technical termination

Tax Policy and the Economy, Volume 30, Volume 30 (Hardcover): Jeffrey R. Brown Tax Policy and the Economy, Volume 30, Volume 30 (Hardcover)
Jeffrey R. Brown
R1,225 R1,124 Discovery Miles 11 240 Save R101 (8%) Ships in 10 - 15 working days

The research papers in Volume 30 of Tax Policy and the Economy make significant contributions to the academic literature in public finance and provide important conceptual and empirical input to policy design. In the first paper, Gerald Carlino and Robert Inman consider whether state-level fiscal policies create spillovers for neighboring states and how federal stimulus can internalize these externalities. The second paper, by Nathan Hendren, presents a new framework for evaluating the welfare consequences of tax policy changes and explains how the key parameters needed to implement this framework can be estimated. The third paper, a collaborative effort by several academic and US Treasury economists, documents the dramatic increase in pass-through businesses, including partnerships and S-corporations, over the last thirty years. It notes that these entities now generate more than half of all US business income. The fourth paper examines property tax compliance using a pseudo-randomized experiment in Philadelphia, in which those who owed taxes received supplemental letters regarding their tax delinquency. The research explores what types of communication lead to higher rates of tax payment. In the fifth paper, Jeffrey Clemens discusses cross-program budgetary spillovers of minimum wage regulations. Severin Borenstein and Lucas Davis, the authors of the sixth paper, study the distributional effects of income tax credits for clean energy.

The Economics of Transfer Pricing (Hardcover): Lorraine Eden The Economics of Transfer Pricing (Hardcover)
Lorraine Eden
R10,469 Discovery Miles 104 690 In stock

This authoritative single-volume collection offers the most influential papers relating to the economics of transfer pricing. The literature notably covers the topic in light of divisionalization, government regulations, bargaining models, market distortions and product characteristics as well as touching on the important subjects of empirical estimates of transfer price manipulation and transfer mispricing estimates. Accompanied by an original introduction by Lorraine Eden, one of the founders and a leading contributor to the field, this volume promises to be useful reading for doctoral students, faculty members and policy makers who wish to extend their knowledge on the economics of transfer pricing.

Sumptuary Regulation in Australia 1901-27 - ATTA Doctoral Series, vol. 6 (Paperback): Caroline Dick Sumptuary Regulation in Australia 1901-27 - ATTA Doctoral Series, vol. 6 (Paperback)
Caroline Dick
R1,955 Discovery Miles 19 550 Ships in 10 - 15 working days

Unpicking the laws of consumption in early 20th century Australia It is generally considered that sumptuary law is an archaic form of governmental intervention that targeted the personal lives of people living in the early modern period in Europe, and has no modern significance. This book examines the post Federation period, between 1901 and 1927, to reveal that the sumptuary impulse was not only alive and well in the emergent modern Australia, but was transmuted by a new patrician elite into a form of social and legal regulation. Sumptuary Regulation in Australia 1901-1927 contends that this regulation was enacted primarily to control the clothing and entertainment choices of working Australians. The impulse was sustained through taxation and fiscal legal mechanisms (tariffs, for instance), wage cases, and through the agency of wartime regulations. All of these measures recall the sumptuary laws of early modern Europe. Sumptuary Regulation in Australia 1901-1927 is the sixth volume in the Australasian Tax Teachers' Association (ATTA) Doctoral Series.

Modernizing VATs in Africa (Hardcover): Sijbren Cnossen Modernizing VATs in Africa (Hardcover)
Sijbren Cnossen
R1,845 Discovery Miles 18 450 Ships in 10 - 15 working days

Most African countries are in dire need of more tax revenue. In 28 out of 45 countries with a value-added tax (VAT), total tax revenue as a percentage of GDP is around 15% or less, falling short of what is necessary to finance basic human and economic development. Far from being revenue-raising instruments, current African VATs are riddled with exemptions, exclusions, and zero rates on domestic goods and services that depress revenue, are highly distortionary, and greatly complicate the administration of VAT. Modernizing VATs in Africa enables policymakers, professionals, and students to analyse African tax systems to ascertain how they can be modernized. It explains the case for VAT base-broadening over rate-increasing, arguing that exemptions and zero rates mainly accrue benefits for higher-income groups. Even more persuasively, it demonstrates that the net result of fiscal systems can be equalizing if the revenue of broad-based VATs is used to finance in-kind transfers, such as healthcare and education. VAT modernization should be used to enable governments to finance development; Modernizing VATs in Africa puts a compelling case forward for how and why this can be achieved.

Taxation and Regulation of the Financial Sector (Hardcover): Ruud A. De Mooij, Gaetan Nicodeme Taxation and Regulation of the Financial Sector (Hardcover)
Ruud A. De Mooij, Gaetan Nicodeme
R473 R231 Discovery Miles 2 310 Save R242 (51%) Ships in 10 - 15 working days

Analytical and empirical perspectives on the interplay of taxation and regulation in the financial sector. The global financial crisis has prompted economists to rethink fundamental questions on how governments should intervene in the financial sector. Many countries have already begun to reform the taxation and regulation of the financial sector-in the United States, for example, the Dodd-Frank Act became law in 2010; in Europe, different countries have introduced additional taxes on the sector and made substantial progress toward a banking union for the eurozone. Only recently, however, has a new field in economics emerged to study the interplay between public finance and banking. This book offers the latest thinking on the topic by American and European economists. The contributors first explore new conceptual ground, offering rigorous theoretical analyses that help us better understand how tax policy and regulation can contribute to avoiding another crisis or reducing its impact. Contributors then investigate the behavior of financial institutions in response to various forms of taxation and regulation, offering empirical evidence that is vital for policy design. Contributors Thiess Buettner, Jin Cao, Giuseppina Cannas, Gunther Capelle-Blancard, Jessica Cariboni, Brian Coulter, Ernesto Crivelli, Ruud de Mooij, Michael P. Devereux, Katharina Erbe, Ricardo Fenochietto, Marco Petracco Giudici, Timothy J. Goodspeed, Reint Gropp, Olena Havyrlchyk, Michael Keen, Lawrence L. Kreicher, Julia Lendvai, Ben Lockwood, Massimo Marchesi, Donato Masciandaro, Colin Mayer, Robert N. McCauley, Patrick McGuire, Gaetan Nicodeme, Masanori Orihara, Francesco Passarelli, Carola Pessino, Rafal Raciborski, John Vickers, Lukas Vogel, Stefano Zedda

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