The Power To Tax

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The Power To Tax

Author : Professor of Social and Political Theory Geoffrey Brennan
ISBN : 0521233291
Genre : Business & Economics
File Size : 85.23 MB
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Should government's power to tax be limited? The events of the late 1970s in the wake of California's Proposition 13 brought this question very sharply into popular focus. Whether the power to tax should be restricted, and if so how, are issues of immediate policy significance. Providing a serious analysis of these issues, the authors offer an approach to the understanding and evaluation of the fiscal system, one that yields profound implications. Fiscal arrangements are analysed in terms of the preferences of citizen-taxpayers who are permitted at some constitutional level of choice to select the fiscal institutions to which they themselves are to be subject over an uncertain future. The central question becomes: How much 'power to tax' would the citizen voluntarily grant to government as a party to some initial social contract devising a fiscal constitution? Those in office are assumed to exploit the power assigned to them to the maximum possible extent: government is modelled as 'revenue-maximizing Leviathan'. Armed with such a model, the authors proceed to trace out the restrictions on the power to tax that might be expected to emerge from the citizen's constitutional deliberations.
Category: Business & Economics

Politics Taxation And The Rule Of Law

Author : Donald P. Racheter
ISBN : 140207154X
Genre : Business & Economics
File Size : 31.88 MB
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Public Interest Institute began operations in 1992 as Iowa's only state-level, independent, research organization. As a public-policy research organization, our four principal goals are to become an information and analysis resource for all Iowans; provide local, state, and national policy-makers with a rigorous, objective, and understandable analysis of specific policy initiatives; identify practical alternatives for action on critical issues; and provide a forum for policy-makers and individuals to share ideas and concerns. The Institute promotes the importance of a free-enterprise economic system and its relationship to a free and democratic society. It seeks to support the proper role of a limited government in a society based upon individual freedom and liberty. Concerned citizens are challenged to become better informed about public issues, for ideas have consequences, and involved individuals can make a difference. Following the general treatment of how to achieve these ideals contained in LIMITING LEVIATHAN, we have continued our series of books designed to examine the topics raised there in greater depth. In FEDERALIST GOVERNMENT IN PRINCIPLE AND PRACTICE we developed the ways in which dividing governmental power between levels such as national and state can help citizens preserve their freedoms. In this volume we develop the ways in which property rights do the same.
Category: Business & Economics

The Glorification Of Plunder

Author : Malcolm James
ISBN : 9781910151440
Genre : History
File Size : 27.52 MB
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This book is about two things: tax and power. The processes through which tax law is formulated, involve more than the formal legislative and judicial processes which result in statute and case law. Tax law is an expression of tax policy, which is subjective and a heterogeneous product of states, cultures and politics. Regarding taxation as a branch of either black letter law or orthodox economics ignore, or even deny, this subjectivity. This book explores the complex dynamics of the debates which inform tax policy, the interaction between tax and power and how power relations between various groups in society and between individuals and the state are manifested through tax system. This helps to explain why the rules, procedures and practices are all formulated to suit their interests of the most powerful groups in society. Taxation is a powerful lens through which to analyse relationships between individuals and the state, since history has shown that there is a longstanding power relationship between rulers and subjects, which is articulated through tax regimes. Tax can therefore be seen as a technology which mediates such tensions and relationships and the way that choices are made and conflicts are resolved can give valuable insights into societal power relationships.
Category: History

The Taxing Power

Author : Erik M. Jensen
ISBN : 031331229X
Genre : Law
File Size : 66.54 MB
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Reexamines the constitutional principles affecting taxation by focusing on the limitations of Congressional power.
Category: Law

Private Wealth And Public Revenue

Author : Tasha Fairfield
ISBN : 9781107088375
Genre : Political Science
File Size : 63.16 MB
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This book identifies sources of power that help business and economic elites influence policy decisions.
Category: Political Science

Tax Sovereignty In The Beps Era

Author : Sergio André Rocha
ISBN : 9789041167088
Genre : Law
File Size : 35.10 MB
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The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country’s exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. In this collection of essays, internationally respected practitioners and academics reveal how the OECD’s Base Erosion and Pro t Shifting (BEPS) initiative, although a major step in the right direction, is insuf cient to resolve the tax sovereignty paradox. Each contribution deals with different facets of a single topic: How tax sovereignty is shaped in a post ,BEPS world. The contributors provide in ,depth analysis of such relevant issues as the following: hy multilateral cooperation and soft law consensus are the preferred solutions to a loss of autonomy over national tax policy; – how digital commerce has upended traditional notions of source and residence; – why residence and source continue to be the two essential building blocks of tax sovereignty and the backbone of the international tax system; – how developing countries can take advantage of the new international tax architecture to ensure that their voices are truly shaping the standards; and – transfer pricing reform. Collectively, the authors provide an authoritative commentary on the necessary preconditions for exercising the power to tax in today’s world. Their perspectives and recommendations will prove of great value to all policymakers, legislators, practitioners, and academics in the international taxation arena.
Category: Law

American Constitutional Law

Author : Donald P. Kommers
ISBN : 0742526879
Genre : Political Science
File Size : 72.73 MB
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A course on constitutional law and civil liberties can be-and is-nothing less than an extended inquiry into the meaning of America. American Constitutional Law, newly revised by Donald P. Kommers, John E. Finn, and Gary J. Jacobsohn, is a casebook made for such an inquiry. True to the liberal arts tradition from which it emerges, it goes beyond the facts and rulings of the great Supreme Court cases to engage important issues of political theory and the nature of our democracy. Although the focus is on law in the United States, Kommers, Finn, and Jacobsohn break new ground by incorporating comparative materials that enrich the study of the American Constitution, challenging the reader to assess American values in light of other legal systems and understandings of governance. In an era of constitutional globalization, this new edition of a distinguished text is essential to an appreciation of tradition and diversity.
Category: Political Science

Illinois Inheritance Tax Manual

Author : Illinois. Attorney General's Office
ISBN : UIUC:30112109642634
Genre : Inheritance and transfer tax
File Size : 26.68 MB
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Includes partial text of the Illinois inheritance tax act.
Category: Inheritance and transfer tax

A History Of Taxation And Expenditure In The Western World

Author : Carolyn Webber
ISBN : UCSC:32106007367730
Genre : Expenditures, Public
File Size : 32.10 MB
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In this comprehensive analysis of social systems of taxation and budgeting, the authors provide detailed examples from ancient Mesopotamia and Egypt, Greece and Rome, the Middle Ages in Europe, and modern times to show how governments through the ages have raised money and spent it. They examine the two essential activities of government--taxing and spending--against the background of the societies in which they were imbedded and the development of government's administrative capacities. They also argue that government mobilization of resources involves critical human concerns--waging war and providing for the welfare of the people. ISBN 0-671-54617-1: $24.95.
Category: Expenditures, Public

The Power Of Zero Revised And Updated

Author : David McKnight
ISBN : 9781984823083
Genre : Business & Economics
File Size : 74.88 MB
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OVER 250,000 COPIES IN PRINT, WITH A NEW CHAPTER ON THE 2018 TAX CUTS. There's a massive freight train bearing down on the average American investor, and it's coming in the form of higher taxes. The United States Government has made trillions of dollars in unfunded promises for programs like Social Security and Medicare—and the only way to deliver on these promises is to raise taxes. Some experts have even suggested that tax rates will need to double, just to keep our country solvent. Unfortunately, if you're like most Americans, you've saved the majority of your retirement assets in tax-deferred vehicles like 401(k)s and IRAs. If tax rates go up, how much of your hard-earned money will you really get to keep? In The Power of Zero, McKnight provides a concise, step-by-step roadmap on how to get to the 0% tax bracket by the time you retire, effectively eliminating tax rate risk from your retirement picture. Now, in this expanded edition, McKnight has updated the book with a new chapter on the 2017 Tax Cuts and Jobs Act, showing readers how to navigate the new tax law in its first year of being in effect, and how they can extend the life of their retirement savings by taking advantage of it now. The day of reckoning is fast approaching. Are you ready to do what it takes to experience the power of zero?
Category: Business & Economics

The Economic Psychology Of Tax Behaviour

Author : Erich Kirchler
ISBN : 1107321174
Genre : Psychology
File Size : 20.67 MB
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Tax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on tax compliance, with a focus on tax evasion, and integrates the findings into a model based on the interaction climate between tax authorities and taxpayers. The interaction climate is defined by citizens' trust in authorities and the power of authorities to control taxpayers effectively; depending on trust and power, either voluntary compliance, enforced compliance or no compliance are likely outcomes. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this book will appeal to researchers in economic psychology, behavioural economics and public administration.
Category: Psychology

Prentice Hall Federal Tax Course

Author : Prentice-Hall, Inc
ISBN : UCAL:B4326359
Genre : Taxation
File Size : 27.85 MB
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1970 includes special supplement: Concise explanation of the Tax Reform Act of 1969.
Category: Taxation

The Bond Buyer

Author :
ISBN : COLUMBIA:CU05693225
Genre : Bonds
File Size : 53.26 MB
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Category: Bonds

American Taxation American Slavery

Author : Robin L. Einhorn
ISBN : 9780226194882
Genre : Business & Economics
File Size : 74.18 MB
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For all the recent attention to the slaveholding of the founding fathers, we still know remarkably little about the influence of slavery on American politics. American Taxation, American Slavery tackles this problem in a new way. Rather than parsing the ideological pronouncements of charismatic slaveholders, it examines the concrete policy decisions that slaveholders and non-slaveholders made in the critical realm of taxation. The result is surprising—that the enduring power of antigovernment rhetoric in the United States stems from the nation’s history of slavery rather than its history of liberty. We are all familiar with the states’ rights arguments of proslavery politicians who wanted to keep the federal government weak and decentralized. But here Robin Einhorn shows the deep, broad, and continuous influence of slavery on this idea in American politics. From the earliest colonial times right up to the Civil War, slaveholding elites feared strong democratic government as a threat to the institution of slavery. American Taxation, American Slavery shows how their heated battles over taxation, the power to tax, and the distribution of tax burdens were rooted not in debates over personal liberty but rather in the rights of slaveholders to hold human beings as property. Along the way, Einhorn exposes the antidemocratic origins of the popular Jeffersonian rhetoric about weak government by showing that governments were actually more democratic—and stronger—where most people were free. A strikingly original look at the role of slavery in the making of the United States, American Taxation, American Slavery will prove essential to anyone interested in the history of American government and politics.
Category: Business & Economics