Download or read book Law and Practice of Wealth tax Gift tax Expenditure tax Surtax written by India and published by . This book was released on 1965 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Law and Practice of Wealth Tax Gift Tax Estate Duty and Compaines profits Surtax written by Sukumar Bhattacharya and published by . This book was released on 1982 with total page 615 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book LAW AND PRACTICE OF WEALTH TAX Gift Tax Estate Duty Companies profits Surtax written by Sukumar Bhattacharya and published by . This book was released on 1976 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Law and Practice of Wealth Tax Gift Tax Estate Duty Companies profits Surtax written by Sukumar Bhattacharya and published by . This book was released on 1982 with total page 615 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Law and Practice of Gift tax and Wealth tax written by C. A. Gulanikar and published by . This book was released on 1984 with total page 1203 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Indian Income tax Law and Practice written by Sukumar Bhattacharya and published by . This book was released on 1964 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Wealth Tax Gift Tax Estate Duty Laws in Practice written by India and published by . This book was released on 1972 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Law Practice of Estate Duty Wealth Tax Gift Tax written by V. Balasubrahmaniam and published by Madras : Vishwanath Publications. This book was released on 1974 with total page 1103 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Wealth tax Expenditure Tax Acts Rules written by India and published by . This book was released on 2008-01-01 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Book contains Wealth Tax Act & Wealth Tax Rules with Expenditure Tax Act & Rules. Ready Referencer includes Tax Computation at a glance. Master Guide includes digest of relevant case laws & text of relevant statutes.
Download or read book The Federal Gift Tax written by David Joulfaian and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932. At its peak in fiscal year 1999, it raised $4.6 billion in revenues, before the recent phased-in tax rate reductions ushered by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) took effect. It is noteworthy that the gift tax was first enacted as a protective measure to minimize estate and income tax avoidance, and not for its direct revenue yield. Similarly, EGTRRA, while phasing out the estate tax, retained the gift tax for the very same reasons. Unlike the estate tax which faces an uncertain future, the gift tax is little affected by recent legislative proposals and will remain part of the tax code for the foreseeable future. Nevertheless, the gift tax has been the subject of little scrutiny and studies of its economic implications are rare. This paper is an attempt to fill this void. It traces the evolution of the gift tax since its inception, and sketches out the structure of the tax and its complex interactions with the income and estate taxes. The paper also provides an overview of the direct fiscal contribution of the gift tax, and traces the number of taxpayers over time as well as their attributes. It concludes with a discussion of the behavioral effects of the gift tax and a review of the scant literature. These include empirical evidence on the choice between gifts and bequests, timing of gifts, and compliance among others.
Download or read book Expenditure Tax written by Nicholas Kaldor and published by Routledge. This book was released on 2014-04-04 with total page 255 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'This is one of those rare technical books which has an importance outside its own field' The Daily Telegraph. 'One of the most stimulating post-war books on public finance' The Guardian. Part 1 examines the issue of Expenditure Tax in principle and includes chapters on the following: * Income, Expenditure and Taxable Capacity * The Concept of Income in Economic Theory * Taxation and Savings * Taxation and risk-bearing * Taxation and the Incentive to Work * Company Taxation * Taxation and Economic Progress Part 2 examines the issue of Expenditure Tax in practice, asking whether personal expenditure tax is practicable and putting forward a proposal for Surtax Reform.
Download or read book A Good Tax written by Joan Youngman and published by . This book was released on 2016 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
Download or read book Brazil Tax Expenditure Rationalization Within Broader Tax Reform written by Maria Delgado Coelho and published by International Monetary Fund. This book was released on 2021-09-24 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.
Download or read book Studies in Indian Taxation written by M. C. Shah and published by . This book was released on 1971 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book IMF Staff papers written by International Monetary Fund. Research Dept. and published by International Monetary Fund. This book was released on 1967-01-01 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews developments in the flow of private capital during 1957–1965 within the limitations of the basic data. This paper is divided into five sections. The paper examines the statistics on a broad global basis to gauge the rough magnitude of flows between the industrial and nonindustrial countries, analysed between long-term and short-term capital. The published figures show a net inflow of short-term capital to the nonindustrial countries over the two four-year periods, but the large negative net errors and omissions item for these countries suggests that some capital outflows have passed unidentified. The pattern of growth in direct investment from the first to the second four-year period suggests a decrease in the flow to the nonindustrial countries as a group. Despite the change in direct investment in nonindustrial countries shown by the aggregate figures, all the areas, except Latin America, registered appreciably greater direct investment receipts in the second than in the first four-year period.
Download or read book Rethinking Estate and Gift Taxation written by William G. Gale and published by Rowman & Littlefield. This book was released on 2011-07-01 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed to inform the current policy debate and build a conceptual basis for future scholarship. The book contains eleven original studies of estate and gift taxes, along with discussants' comments. The essays provide background and historical information; analyze the optimal taxation of estates and gifts; examine the effects of the tax on charitable contributions, saving behavior, the distribution and level of wealth, tax avoidance and tax evasion; and explore the effects of alternatives to estate taxation.
Download or read book Library of Congress Catalogs written by Library of Congress and published by . This book was released on 1970 with total page 664 pages. Available in PDF, EPUB and Kindle. Book excerpt:
