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Thursday, May 7, 2020 | History

4 edition of Neutrality and subsidiarity in taxation found in the catalog.

Neutrality and subsidiarity in taxation

Stephen Smith

Neutrality and subsidiarity in taxation

by Stephen Smith

  • 6 Want to read
  • 17 Currently reading

Published by Kluwer Law International in London, Boston .
Written in English

    Places:
  • European Union countries.
    • Subjects:
    • Fiscal policy -- European Union countries,
    • Taxation -- Law and legislation -- European Union countries,
    • Subsidiarity,
    • Intergovernmental tax relations -- European Union countries

    • Edition Notes

      Includes bibliographical references.

      Statementby Stephen Smith and René Barents.
      SeriesEFS ;, 3, EFS (Series) ;, 3.
      ContributionsBarents, R.
      Classifications
      LC ClassificationsKJE7105 .S64 1996
      The Physical Object
      Pagination42 p. :
      Number of Pages42
      ID Numbers
      Open LibraryOL627027M
      ISBN 109041109013
      LC Control Number96227390

      taxation rules, together with a range of adequate relief mechanisms. However, in some instances, differences in the way two or more countries interpret place of taxation rules may create situations where neutrality is not achieved. This may also happen when businesses with no or limited right of deduction are Size: KB. Value Added Tax and Direct Taxation - Similarities and Differences Table of Contents VAT/GST AND DIRECT TAXES: DIFFERENT PURPOSES Joachim Englisch I. The concept of “direct taxes” to be contrasted with VAT/GST II. The relevant perspective on the “purpose” of a tax 1. An approach based on legal principles 2.

      tax. In this sense, neutrality also entails that the tax system raises revenue while minimising discrimination in favour of, or against, any particular economic choice. This implies that the same principles of taxation should apply to all forms of business, while addressing specific features that may otherwise undermine an equal and neutral. The Neutrality of Money. The term ‘neutrality of money’ has had numerous mean-ings over the years. Patinkin () traces the entire history of its use. Currently, the term is used to in two specificways. Thefirst refers to the division of a static economic model into a real part, in which the quantity of output is determined, and a File Size: 82KB.

        On the one hand, the FCC is looking to impose net neutrality regulations in the name of protecting the open Internet, even if it means reclassifying the Internet as a regulated public utility. At Author: Capital Flows.   For decades, U.S. international tax policy has shifted back and forth between territorial-source-exemption taxation and worldwide-residence-credit taxation. The former is generally associated with capital import neutrality (CIN) and the Cited by: 2.


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Neutrality and subsidiarity in taxation by Stephen Smith Download PDF EPUB FB2

Neutrality and Subsidiarity in Taxation (Efs (Series), 3.) [Stephen Smith] on *FREE* shipping Neutrality and subsidiarity in taxation book qualifying offers. Tax coordination in the European Union (EU) should be guided by the twin stars of neutrality and subsidiarity.

While tax neutrality generally requires a substantial degree of tax harmonizationCited by: 2. Get this from a library. Neutrality and subsidiarity in taxation. [Stephen Smith; R Barents] -- In the first paper the author discusses the complex balance between neutrality and subsidiarity in the field of indirect taxation.

In the second paper the author argues that subsidiarity is a vague. Tax neutrality is a widely accepted concept in principle. In practice, however, tradeoffs between different concepts of neutrality and different goals can be difficult to resolve. What “Tax Neutrality” Means and Why Businesses Don’t Care.

The Tax Foundation’s major justification for much of the SBTCI is that it rewards tax neutrality – in other words, state tax systems that do not favor certain kinds of economic activity over others.

According to the political economy literature, the allocation of tasks between different levels of government should follow the basic principle of fiscal federalism (MusgraveOates ). Taxation of cross-border income, harmonization and tax neutrality under European Community law, Klaus Vogel-- comment - trade-off between subsidiarity and neutrality, Johan Brands-- comment - the meaning of non-discrimination, Kees van Raad.

(source: Nielsen Book. The Two Faces of Tax Neutrality: Do They Interact or Are They Mutually Exclusive. Douglas A. Kahn The term "tax neutrality" refers to at least two quite different concepts.

In its most common usage, tax neutrality refers to tax scribed and explained most thoroughly in a book (Personal Income Taxation) authored by an economist, Henry.

Abstract. How much tax coordination is desirable in the European Union — and of what type. This chapter seeks to address these issues by taking as guiding principles the notions of subsidiarity and proportionality that have been central in wider discussions of the appropriate architecture of European Union policy by: 1.

Tax neutrality is a widely accepted concept in principle. In practice, however, tradeoffs between different concepts of neutrality and different goals can be difficult to Size: 49KB. Taxation - Taxation - Principles of taxation: The 18th-century economist and philosopher Adam Smith attempted to systematize the rules that should govern a rational system of taxation.

In The Wealth of Nations (Book V, chapter 2) he set down four general canons: Although they need to be reinterpreted from time to time, these principles retain remarkable relevance. Tax rate for revenue neutrality. The primary rate presented adheres to the legislative framework of the FairTax bill in rate presentation, which is calculated as a percentage of total spending, sometimes called a tax-inclusive rate.

The rate presentation of a traditional sales tax may also be included and is referred to as the tax-exclusive rate (see Presentation of tax rate).

Taxation: A Very Short Introduction (Very Short Introductions Book ) by Stephen Smith Kindle Edition. Fiscal neutrality occurs when taxes and government spending are neutral, with neither having an effect on demand. Fiscal neutrality creates a condition where demand is neither stimulated nor Author: Will Kenton.

Neutrality Of Money: The neutrality of money, also called neutral money, says changes in the money supply only affect nominal variables and not real variables. In other words, an increase or Author: Daniel Liberto.

At their best, taxes are broad-based and neutral, meaning that they do not favor certain kinds of economic activity over others.

But in practice, taxes often end up being non-neutral. Well-meaning legislators decide, for example, that essential needs should have lower taxes in order to make them just a little bit less of a burden. Tax neutrality and business taxation in Russia: A proposal for a consumption-based reform of the Russian income and profit tax Article (PDF Available) Author: Dirk Kiesewetter.

In economics, the excess burden of taxation, also known as the deadweight cost or deadweight loss of taxation, is one of the economic losses that society suffers as the result of taxes or subsidies.

Economic theory posits that distortions change the amount and type of economic behavior from that which would occur in a free market without the tax.

Excess burdens can be. Get this from a library. Taxation of cross-border income, harmonization, and tax neutrality under European Community law: an institutional approach. [Klaus Vogel; Foundation for European Fiscal Studies.] -- This study discusses the issues involved in making an informed choice between the source principle and the domicile principle as the basis for allocating the corporate profits.

AICPA principles of good tax policy OECD tax principles U.S. Joint Committee on Taxation (JCT) analysis criteria U.S. Government Accountability Office (GAO) criteria for a good tax system Equity and fairness See neutrality below.

Is “the tax system fair. Does the tax system treat similarly situated individuals similarly. Does the tax system File Size: 2MB. literature on the equity and neutrality aspects of the international taxation of capital, and assess the contribution of the Report of the Royal Commission on Taxation4 in this area.

We show that the 1C.S. Shoup, Public Finance (Chicago: Aldine Publishing Co., ) at, 21bid at 31bid at. BY STEVE POCIASK - While the FCC's order does not explicitly impose new taxes, it does open to the door for others to tax the Internet for the first time under existing state and local laws, and Author: Capital Flows.TAXES, TAXATION AND THE TAX SYSTEM TAXES,TAXATION AND THE TAX SYSTEM ír Mokrý,CSc.,University of Economics in Bratislava State revenues fulfil an irreplaceable role and pur-pose in ensuring economic development and, in par-ticular, economic growth.

To find our way around them, some sort of classification is   The subsidiarity principle, however, indicates a preference for source country taxation over residence-country taxation of corporate source income in the EU.

By implication, capital import neutrality is favored over capital export by: 2.