Essays on business taxation and development - LSE Theses.
This dissertation consists of three essays on taxation. The first essay examines whether government policy, through the use of tax incentives, is able to encourage household savings. This essay analyzes the impact of the 1990 Education Savings Bond Program. This policy created an additional tax incentive for owners of existing government savings bonds, by allowing interest earnings to be.
Essays in Taxation. By E. R. A. Seligman, Columbia College, New York. Pp. 424. (London: Macmillan and Co., 1895.) PROFESSOR SELIGMAN is one of the few economists that have influenced the.
Modern Fiscal Issues: Essays in Honour of Carl S. Shoup Richard M. Bird. John G. Head. Series: Heritage. international taxation, taxation in developing countries, metropolitan fiscal problems, income taxation, and tax structure-are discussed along with new concerns such as modern public expenditure theory and environmental theory. The book will be a useful addition to university and college.
About this Book Catalog Record Details. Essays in taxation, by Edwin R.A. Seligman. Seligman, Edwin R. A. (Edwin Robert Anderson), 1861-1939.
Download The Journal Of International Taxation ebook PDF or Read Online books in PDF, EPUB,. PDF Download: 656 Read: 1118. Download eBook. The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm’s length standard for the determination of transfer prices is under.
Equality of taxation, therefore, as a maxim of politics, means equality of sacrifice.” (Mill, 1848, Bk. V, Ch. II ). Of course, equal sacrifice by itself does not necessarily imply progressive taxation. If the marginal utility of income ( or wealth ) decreases the richer one is, then a given amount of tax falls more lightly on the richer than on the poorer. So equal loss of utility implies.
An Essay on the Effects of Taxation on the Corporate Financial Policy George Contos, Internal Revenue Service The taxation of corporate profits in the United States has been one of the most widely discussed issues in the area of public finance. Corporate revenues are currently subject to double taxation. Profits are taxed first at the corporate level and then, when distributed as dividends or.