Download or read book Travails in Tax written by Tanina Rostain and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This chapter tells two stories: the story of KPMG's emergence as an industry leader in the tax shelter market and the story of Mike Hamersley, a lawyer at the firm, who ultimately exposed its tax shelter activities after he was pressured to participate in an audit he believed to be fraudulent. From the late 1990s into the next decade, KPMG devoted significant resources to developing and mass marketing hundreds of abusive tax shelters. These products were designed to enable their purchasers - typically high wealth individuals and Fortune 500 companies - to avoid paying taxes on the huge financial gains they enjoyed during the stock market boom. Abusive tax shelters deprived the Treasury of tens of billions of dollars in lost tax revenue. KPMG, which made hundreds of millions of dollars from its tax shelter business, was by no means the only large accounting firm involved, but is likely the firm in the most trouble. After its tax shelter activities came to light, the Justice Department launched a criminal investigation, focusing on some thirty current and former partners and employees, many of them lawyers. KPMG's fall from grace offers a cautionary tale about the risks of law practice in large professional organizations in the 21st century. On an institutional level, it illustrates how business rationality can displace professional norms, a process accelerated at the firm by its enormous size, organizational structure, and deeply conformist culture. On an individual level, the KPMG story also provides a lesson in the growth of self-knowledge and personal accountability. Hamersley managed to avoid the processes of group-think and self-rationalization to which his colleagues succumbed, but he did not leave the firm early enough to avoid being put to the choice between engaging in conduct he believed was criminal or becoming a whistleblower and risking his career, reputation, and economic security in the process.
Download or read book Rebellion Rascals and Revenue written by Michael Keen and published by Princeton University Press. This book was released on 2021-04-06 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt: An engaging and enlightening account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts—and, in repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth-century Britain, a cut in the tax on tea massively increased revenue. In this entertaining book, two leading authorities on taxation, Michael Keen and Joel Slemrod, provide a fascinating and informative tour through these and many other episodes in tax history, both preposterous and dramatic—from the plundering described by Herodotus and an Incan tax payable in lice to the (misremembered) Boston Tea Party and the scandals of the Panama Papers. Along the way, readers meet a colorful cast of tax rascals, and even a few tax heroes. While it is hard to fathom the inspiration behind such taxes as one on ships that tended to make them sink, Keen and Slemrod show that yesterday’s tax systems have more in common with ours than we may think. Georgian England’s window tax now seems quaint, but was an ingenious way of judging wealth unobtrusively. And Tsar Peter the Great’s tax on beards aimed to induce the nobility to shave, much like today’s carbon taxes aim to slow global warming. Rebellion, Rascals, and Revenue is a surprising and one-of-a-kind account of how history illuminates the perennial challenges and timeless principles of taxation—and how the past holds clues to solving the tax problems of today.
Download or read book Ethics and Taxation written by Robert F. van Brederode and published by Springer Nature. This book was released on 2019-11-02 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: • the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.
Download or read book Tax Performance in Indian States written by Biswadeb Chatterjee and published by Mittal Publications. This book was released on 1997 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Off Balance written by Paul Blustein and published by McGill-Queen's Press - MQUP. This book was released on 2016-10-17 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: Award-winning journalist and author Paul Blustein has received wide acclaim for his books about the inner workings of international economic institutions, notably the International Monetary Fund and World Trade Organization. In Off Balance, he weaves a compelling narrative that details the failings of such institutions in the global financial crisis that erupted in 2008. Based on interviews with scores of policy makers and on thousands of pages of confidential documents to which Blustein obtained exclusive access, the book focusses mainly on the IMF and the Financial Stability Forum in the run-up to and early months of the crisis. Blustein exposes serious weaknesses in these and other institutions, which lead to sobering conclusions about the governability of the global economy.
Download or read book The Terrorist Next Door written by Daniel Levitas and published by Macmillan. This book was released on 2004-01-20 with total page 530 pages. Available in PDF, EPUB and Kindle. Book excerpt: September 11, 2001, focused America's attention on the terrorist threat from abroad, but as the World Trade Center towers collapsed, domestic right-wing hate groups were celebrating in the United States. "Hallelu-Yahweh! May the WAR be started! DEATH to His enemies, may the World Trade Center BURN TO THE GROUND!" announced August Kreis of the paramilitary group, the Posse Comitatus. "We can blame no others than ourselves for our problems due to the fact that we allow ...Satan's children, called jews (sic) today, to have dominion over our lives." The Terrorist Next Door reveals the men behind far right groups like the Posse Comitatus - Latin for "power of the county" -- and the ideas that inspired their attempts to bring about a racist revolution in the United States. Timothy McVeigh was executed for killing 168 people when he bombed the Alfred P. Murrah Federal Building in 1995, but The Terrorist Next Door goes well beyond the destruction in Oklahoma City and takes readers deeper and more broadly inside the Posse and other groups that comprise the paramilitary right. From the emergence of white supremacist groups following the Civil War, through the segregationist violence of the civil rights era, the right-wing tax protest movement of the 1970s, the farm crisis of the 1980s and the militia movement of the 1990s, the book details the roots of the radical right. It also tells the story of men like William Potter Gale, a retired Army officer and the founder of the Posse Comitatus whose hate-filled sermons and calls to armed insurrection have fueled generations of tax protesters, militiamen and other anti-government zealots since the 1960s. Written by Daniel Levitas, a national expert on the origins and activities of white supremacist and neo-Nazi groups, The Terrorist Next Door is painstakingly researched and includes rich detail from official documents (including the FBI), private archives and confidential sources never before disclosed. In detailing these and other developments, The Terrorist Next Door will prove to be the most definitive history of the roots of the American militia movement and the rural radical right ever written.
Download or read book The Complete CFO Handbook written by Frank J. Fabozzi and published by John Wiley & Sons. This book was released on 2007-11-02 with total page 868 pages. Available in PDF, EPUB and Kindle. Book excerpt: This must-have reference covers all of the major areas of cost accounting and analysis including product costing, relevant costs, cost-volume analysis, performance evaluation, transfer pricing, and capital budgeting. Includes methods of reorganizing, classifying, allocating, aggregating, and reporting actual costs and comparing them with standard costs. Equips experienced cost accountants with a reference tool and students with a thorough textbook. Provides numerous examples, succinct language, chapter review, glossary, and appendices. Includes an abundance of exercises, many of which are based on exam questions from the CPA and CMA exams.
Download or read book Sexe Du Droit Du Travail en Europe written by Giota Kravaritou-Manitake and published by Kluwer Law International B.V.. This book was released on 1996-08-14 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: Hommes et des femmes
Download or read book Law as a Means to an End written by Brian Z. Tamanaha and published by Cambridge University Press. This book was released on 2006-10-02 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: The contemporary US legal culture is marked by ubiquitous battles among various groups attempting to seize control of the law and wield it against others in pursuit of their particular agenda. This battle takes place in administrative, legislative, and judicial arenas at both the state and federal levels. This book identifies the underlying source of these battles in the spread of the instrumental view of law - the idea that law is purely a means to an end - in a context of sharp disagreement over the social good. It traces the rise of the instrumental view of law in the course of the past two centuries, then demonstrates the pervasiveness of this view of law and its implications within the contemporary legal culture, and ends by showing the various ways in which seeing law in purely instrumental terms threatens to corrode the rule of law.
Download or read book Business Civil Society and the New Politics of Corporate Tax Justice written by Richard Eccleston and published by Edward Elgar Publishing. This book was released on 2018-11-30 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the financial crisis the extent of corporate tax avoidance has attracted media headlines and the attention of political leaders the world over. This study examines the ‘new’ politics of corporate taxation and the role of civil society organisations in shaping the international tax agenda and influencing the tax practices of the world’s largest and most powerful corporations. It highlights the complex and multi-dimensional strategies used by activists to influence public opinion, formal regulation and corporate behaviour in relation to international taxation.
Download or read book Local Tax Policy written by David Brunori and published by The Urban Insitute. This book was released on 2007 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Repenser Les Institutions Pour Le Travail Et L emploi written by Canadian Industrial Relations Association. Meeting and published by Presses Université Laval. This book was released on 2002 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Concilier flexibilit du travail et coh sion sociale written by Council of Europe and published by Council of Europe. This book was released on 2005-01-01 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ce volume bilingue pose la question des effets des réformes institutionnelles et organisationnelles du marché du travail sur la cohésion sociale. Dans cet ouvrage, le Conseil de l'Europe recherche la conciliation entre ce qui est inévitablement imposé par la mondialisation, c'est-à-dire la réorganisation des paramètres de la concurrence, et la cohésion sociale. La conciliation doit prendre en compte une valeur politique essentielle, la sécurité démocratique, qui se trouve d'abord dans l'emploi : le coût social et sociétal élevé de la précarité le confirme. Néanmoins, sécurité ne signifie pas rigidité et doit se traduire plutôt par la reconnaissance sociale d'un "droit à la transition" qui appelle à la coresponsabilité de tous les acteurs sociaux. La conciliation est plus qu'un devoir politique : elle est le prix de la stabilité qui assure la durabilité sociale.
Download or read book The Great Tax Wars written by Steven R. Weisman and published by Simon and Schuster. This book was released on 2004-10-26 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: A major work of history, The Great Tax Wars is the gripping, epic story of six decades of often violent conflict over wealth, power, and fairness that gave America the income tax. It's the story of a tumultuous period of radical change, from Abraham Lincoln and the Civil War through the progressive era under Theodore Roosevelt and ending with Woodrow Wilson and World War I. During these years of upheaval, America was transformed from an agrarian society into a mighty industrial nation, great fortunes were amassed, farmers and workers rebelled, class war was narrowly averted, and America emerged as a global power. The Great Tax Wars features an extraordinary cast of characters, including the men who built the nation's industries and the politicians and reformers who battled them -- from J. P. Morgan and Andrew Carnegie to Lincoln, T.R., Wilson, William Jennings Bryan, and Eugene Debs. From their ferocious battles emerged a more flexible definition of democracy, economic justice, and free enterprise largely framed by a more progressive tax system. In this groundbreaking book, Weisman shows how the ever controversial income tax transformed America and how today's debates about the tax echo those of the past.
Download or read book L avenir du travail en Afrique written by Jieun Choi and published by World Bank Publications. This book was released on 2021-10-11 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: L‘avenir du travail en Afrique se penche sur deux questions fondamentales : comment créer des emplois productifs et comment subvenir aux besoins des laissés-pour-compte. Le rapport met en lumière comment l’adoption des technologies numériques, conjuguée à d’autres phénomènes mondiaux, transforme la nature du travail en Afrique subsaharienne et pose un défi en même temps qu’elle crée de nouvelles possibilités. Les auteurs montrent que les nouvelles technologies ne sont pas simplement synonymes de destruction d’emplois, comme on le craint généralement, mais qu’elles peuvent permettre aux pays africains de construire un monde du travail inclusif et offrir des opportunités aux travailleurs les moins qualifiés. Pour exploiter ces opportunités, cependant, il est indispensable de mettre en place des politiques publiques et de réaliser des investissements productifs dans quatre domaines principaux. Il faudra notamment promouvoir des technologies numériques inclusives, développer le capital humain d’une main-d’oeuvre jeune, globalement peu qualifiée et qui s’accroît rapidement, augmenter la productivité des entreprises et des travailleurs du secteur informel et élargir la couverture de la protection sociale pour atténuer les risques liés aux bouleversements du marché du travail. Le présent rapport, prolongement du Rapport sur le développement dans le monde 2019 de la Banque mondiale, aborde en conclusion d’importantes questions de politique publique qui viendront alimenter de futurs travaux de recherche permettant de guider les pays africains sur la voie d’une croissance plus inclusive.
Download or read book Document de Travail written by and published by . This book was released on 2004 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Constitutional Transition and the Travail of Judges written by Marie Seong-Hak Kim and published by Cambridge University Press. This book was released on 2019-06-27 with total page 363 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discusses the judicial role in constitutional authoritarianism in the context of Korea's political and constitutional transitions.
