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Confidence games: Lawyers:, accountants, and the tax shelter industry
For ten boom-powered years at the turn of the twenty-first century, some of America's most prominent law and accounting firms created and marketed products that enabled the very rich—including newly minted dot-com millionaires—to avoid paying their fair share of taxes by claiming benefits not recognized by law. These abusive domestic tax shelters bore such exotic names as BOSS, BLIPS, and C…
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- 9780262323161
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- 1 online resource
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From optimal tax theory to tax policy :retrospective and prospective views
Many things inform a country's choice of tax system, including political considerations, public opinion, bureaucratic complexities, and ideas drawn from theoretical analysis. In this work, Robin Boadway examines the role of optimal tax analysis in informing and influencing tax policy design.OCLC-licensed vendor bibliographic record.
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- 9780262301688
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- 1 online resource (vi, 290 pages) :illustrations.
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Tax Policy and Labor Market Performance
The effect of tax policies and welfare state incentives on the performance of the labor market: theoretical and empirical analyses by leading European and American economists.High unemployment in many European OECD countries has been attributed to factors ranging from rigid wages and low job mobility to an interaction of high taxes and generous social benefits that may discourage labor force pa…
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- ISBN/ISSN
- 9780262266864
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- 1 online resource (xviii, 322 pages) :illustrations.
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Taxation, Incomplete Markets, and Social Security
In this book, Peter Diamond analyzes social security as a particular example of optimal taxation theory. Assuming a world of incomplete markets and asymmetric information, he uses a variety of simple models to illuminate the economic forces that bear on specific social security policy issues. The focus is on the degree of progressivity desirable in social security and the design of incentives t…
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- ISBN/ISSN
- 9780262271684
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- 1 online resource (xviii, 160 pages).
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Tax systems
"Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes t…
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- ISBN/ISSN
- 9780262319003
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- 1 online resource (x, 223 pages) :illustrations.
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Can we price carbon?
A political science analysis of the feasibility and sustainability of carbon pricing, drawing from North American, European, and Asian case studies.Climate change, economists generally agree, is best addressed by putting a price on the carbon content of fossil fuels--by taxing carbon, by cap-and-trade systems, or other methods. But what about the politics of carbon pricing? Do political realiti…
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- ISBN/ISSN
- 9780262346580
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- 1 online resource (xxvi, 347 pages) :illustrations.
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Our selfish tax laws :toward tax reform that mirrors our better selves
Most of us think of tax as a pocketbook issue: how much we owe, how much we'll get back, how much we can deduct. In Our Selfish Tax Laws, Anthony Infanti takes a broader view, considering not just how taxes affect us individually but how the tax system reflects our culture and society. He finds that American tax laws validate and benefit those who already possess power and privilege while stark…
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- ISBN/ISSN
- 9780262347532
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- 1 online resource
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Energy tax and regulatory policy in Europe :reform priorities
Concise introductions to the main issues in energy policy and their interaction with environmental policies in the EU. The European Union (EU) faces critical challenges in energy policy making, the most pressing of which are how to achieve the deep greenhouse gas reductions promised at the December 2015 UN Conference of the Parties in Paris, and how this effort can be coordinated with already e…
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- ISBN/ISSN
- 9780262340892
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- 1 online resource (408 pages)
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Global Carbon PricingThe Path to Climate Cooperation
Why the traditional "pledge and review" climate agreements have failed, and how carbon pricing, based on trust and reciprocity, could succeed.After twenty-five years of failure, climate negotiations continue to use a "pledge and review" approach: countries pledge (almost anything), subject to (unenforced) review. This approach ignores everything we know about human cooperation. In this book, le…
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- ISBN/ISSN
- 9780262340380
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- 1 online resource (xv, 252 pages :)illustrations
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Fundamental tax reform :issues, choices, and implications
Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.In this work, experts on tax policy examine the complex issues involved in fundamental tax reform, including the relative merits of income-based and consumption-based taxation. Other papers consider topics such as the effect of tax reform on businesses, especially on thei…
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- ISBN/ISSN
- 9780262271707
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- 1 online resource (xx, 546 pages) :illustrations
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