Statistic of the Week: Income Tax Books
- Tax and wealth creation. Johnston, Donald J. // OECD Observer;Jan2002, Issue 230, p3
Presents a commentary on taxation. Notion of progressive tax on income; Importance of paying taxes; Impacts of undisciplined public finance.
- AUSTRALIA'S PROPOSED UNRELATED COMMERCIAL ACTIVITIES TAX: LESSONS FROM THE U.S. UBIT. BURCH, MICAH // Journal of the Australasian Tax Teachers Association;2012, Vol. 7 Issue 1, p21
After announcing its intention to tax income from the unrelated commercial activities of not-for-profit entities in its 2011-2012 budget, the Australian government delayed by a year (to 1 July 2012) the start date for its Better Targeting for Not-For-Profit Tax Concessions reforms. The delay is...
- THE INDIVIDUAL INCOME TAX IN THE WORLD . Kenny, Lawrence W.; Winer, Stanley L. // Proceedings of the Annual Conference on Taxation;2001, p296
Examines the determinants of the reliance on individual income tax when the tax source is regarded as part of a larger fiscal system. Model of tax structure in democratic countries; Analysis of key issues of interest; Implications on taxation and public finance.
- MAybe this is as good as it gets. Ruthven, Phil // BRW;1/20/2005, Vol. 27 Issue 2, p24
Focuses on taxation in Australia. Threshold for the top marginal rate for personal income taxes.
- For Our Sins. // New Republic;3/15/22, Vol. 30 Issue 380, p64
Comments on several issues relevant to taxation in the U.S. Income tax; Indirect taxation; Implications on public finance.
- Double taxation. // Accountancy;Oct76, Vol. 87 Issue 998, p13
This article reports on the availability of the draft of a proposed double taxation relief Order 1976 in Ireland in October 1976.
- Expensive inducement. Greene, Chris; Maddalena, Christina // Accountancy;Oct95, Vol. 116 Issue 1226, p118
Reports on a ruling of the Special Commissioner in Great Britain that a payment received by an employee when he resigns is taxable. Background on the case "Antelope v Ellis."
- Take advantage of new tax rules when filing returns. Battersdy, Mark E. // Urology Times;Feb2004, Vol. 32 Issue 2, p39
Comments on how to take advantage of certain U.S. tax rules for urologists to avail deductions arising from expenses incurred. Overview on Jobs and Growth Tax Relief Reconciliation Act of 2003; Validity of deducting operating expenses necessary to operate the business from the total gross...
- Institutions, Tax Structure and State--Local Fiscal Stress. Edgerton, Jesse; Haughwout, Andrew F.; Rosen, Rae // National Tax Journal;Mar2004, Vol. 57 Issue 1, p147
We discuss budgetary institutions and the evolution of tax systems in the state and local sector, drawing on evidence from New York City. An increasing reliance on personal taxes and a corresponding de-emphasis on property taxes made the city's tax revenues significantly less stable and...