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Comparative Income Taxation, Structural Analysis

Comparative Income Taxation, Structural Analysis - 2nd edition

Comparative Income Taxation, Structural Analysis - 2nd edition

ISBN13: 9780735551954

ISBN10: 0735551952

Comparative Income Taxation, Structural Analysis by Hugh J. Ault and Brian J. Arnold - ISBN 9780735551954
Edition: 2ND 04
Copyright: 2004
Publisher: Aspen Publishers
Published: 2004
International: No
Comparative Income Taxation, Structural Analysis by Hugh J. Ault and Brian J. Arnold - ISBN 9780735551954

ISBN13: 9780735551954

ISBN10: 0735551952

Edition: 2ND 04

Summary

When you want to show your students how other countries deal with issues of income tax design, this up-to-date and insightful text is your best source. COMPARATIVE INCOME TAXATION, Second Edition, studies the different solutions to common problems adopted in nine industrialized nations, stimulates a deeper understanding of the U.S. system, and suggests possible alternatives. This impressive work is known for its: - comparative analysis of the structural and design issues involved in the mature tax systems of Australia, Canada, France, Germany, Japan, The Netherlands, Sweden, the United Kingdom, and the United States - suggested approaches for alternative ways of dealing with corresponding issues in a domestic setting - distinguished authorship, drawing on the talents of experts in each of the national systems considered - refreshingly clear and effective text - coverage of recurring problems of income tax design with respect to individuals, business organizations, and international transactions, such as the taxation of fringe benefits, the treatment of unrealized appreciation at death, the classification of business entities, and expatriation to avoid taxes Fully updated to reflect the state of the law through 2003, the Second Edition: - presents some differences in emphasis and organization to keep pace with recent developments - includes several new sections reflecting the dramatic and widespread changes in the basic systems for corporate-shareholder transactions - contains additional information on the institutional background of the European Union - provides more references to electronic sources of further information in the bibliography To enrich classroom discussion of domestic problems and to set a foundation for further research and study, be sure to recommend COMPARATIVE INCOME TAXATION: A Structural Analysis, Second Edition, to your students.

Table of Contents

Table of Contents

Part One: GENERAL DESCRIPTION Australia Canada France Germany Japan The Netherlands Sweden The United Kingdom The United States of America The European Union Part Two: BASIC INCOME TAXATION Global Versus Scheduler Design of Income Tax Inclusions in the Tax Base Deductions Accounting Attribution of Income Part Three: TAXATION OF BUSINESS ORGANIZATIONS Corporate-Shareholder Taxation Partnership Taxation Part Four: INTERNATIONAL TAXATION Residence Taxation Source Taxation Additional International Topics Part Five: SELECTED BIBLIOGRAPHY Index

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