critical tax theory an introduction

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Critical Tax Theory

Author : Anthony C. Infanti
ISBN : 9780521511360
Genre : Business & Economics
File Size : 23. 38 MB
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This book represents the first compilation of the key works in the area of critical tax theory. "Critical tax theory" is an umbrella moniker for an area of tax scholarship that examines why the tax laws are the way they are and, more particularly, the impact that the tax laws have on traditionally subordinated groups. The main purpose of this book is to make this new and growing body of work more accessible to those outside of the area.

Tax Policy Women And The Law

Author : Ann Mumford
ISBN : 9781139493475
Genre : Law
File Size : 81. 16 MB
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Tax policy frequently targets the choices that women face in many aspects of their lives. Decisions regarding working away from home, having children, marrying, registering a partnership or cohabiting with a partner all entail tax consequences. The end of the twentieth century saw progress in women's legal and social equality, but many governments began to increase their reliance on the tax system as a means of influencing the choices that women make. The juxtaposition of this instrumentalist deployment of tax with persisting economic inequality for women is the starting point for this book. Employing a range of theoretical approaches, and grounding its investigations in sociological theory and cultural philosophy, it provides the foundation for a comparative, contextual consideration of the issues that arise at the intersection of women, tax policy and the law.

Environmental Border Tax Adjustments And International Trade Law

Author : Alice Pirlot
ISBN : 9781786435514
Genre :
File Size : 80. 2 MB
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This timely book brings clarity to the debate on the new legal phenomenon of environmental border tax adjustments. It will help form a better understanding of the role and limits these taxes have on environmental policies in combating global environmental challenges, such as climate change.

Taxing Culture

Author : Ann Mumford
ISBN : 9781351896009
Genre :
File Size : 51. 42 MB
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The introduction of self-assessment for income tax collection in the late 1990s marked a striking moment of cultural convergence between the UK and the US. This book analyses the socio-political factors leading to and resulting from this fundamental change in the relationship between taxpayers and the Inland Revenue, using perspectives in comparative law and the new outlooks of modern tax and cultural theory. It will be of interest to those studying theories of compliance, cultural legal studies, and law and society.

Feminist Judgments Rewritten Tax Opinions

Author : Bridget J. Crawford
ISBN : 9781316510209
Genre : Law
File Size : 71. 32 MB
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Feminist scholars rewrite major tax decisions in order to illustrate the key role of viewpoint in statutory interpretation.

Tax Fairness And Folk Justice

Author : Steven M. Sheffrin
ISBN : 9780521195621
Genre : Business & Economics
File Size : 71. 25 MB
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Much of the discussion of tax fairness today focuses on distribution - who gets what. But this is too limited a focus. To the average person, tax fairness means something else: primarily receiving benefits commensurate with the taxes one pays, being treated with basic respect by the law and the tax authorities, and respecting legitimate efforts to earn income. The average person is not totally indifferent to inequality, but concerns for redistribution are moderated by the extent to which income and wealth have been perceived to be earned through honest effort. This book demonstrates how an understanding of "folk justice" can deepen our understanding of how tax systems actually work and how they might potentially be reformed.

The Theory Of Taxation And Public Economics

Author : Louis Kaplow
ISBN : 9781400839223
Genre : Business & Economics
File Size : 35. 51 MB
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The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first to be systematically developed in several decades. An original treatment of the subject rather than a textbook synthesis, the book contains new analysis that generates novel results, including some that overturn long-standing conventional wisdom. This fresh approach should change thinking, research, and teaching for decades to come. Building on the work of James Mirrlees, Anthony Atkinson and Joseph Stiglitz, and subsequent researchers, and in the spirit of classics by A. C. Pigou, William Vickrey, and Richard Musgrave, this book steps back from particular lines of inquiry to consider the field as a whole, including the relationships among different fiscal instruments. Louis Kaplow puts forward a framework that makes it possible to rigorously examine both distributive and distortionary effects of particular policies despite their complex interactions with others. To do so, various reforms--ranging from commodity or estate and gift taxation to regulation and public goods provision--are combined with a distributively offsetting adjustment to the income tax. The resulting distribution-neutral reform package holds much constant while leaving in play the distinctive effects of the policy instrument under consideration. By applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross-fertilization and yields solutions to previously intractable problems.


Author : Simon R. James
ISBN : 0415188016
Genre : Income tax
File Size : 84. 3 MB
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The Theory Of Critical Distances

Author : David Taylor
ISBN : 0080554725
Genre : Technology & Engineering
File Size : 76. 13 MB
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Critical distance methods are extremely useful for predicting fracture and fatigue in engineering components. They also represent an important development in the theory of fracture mechanics. Despite being in use for over fifty years in some fields, there has never been a book about these methods – until now. So why now? Because the increasing use of computer-aided stress analysis (by FEA and other techniques) has made these methods extremely easy to use in practical situations. This is turn has prompted researchers to re-examine the underlying theory with renewed interest. The Theory of Critical Distances begins with a general introduction to the phenomena of mechanical failure in materials: a basic understanding of solid mechanics and materials engineering is assumed, though appropriate introductory references are provided where necessary. After a simple explanation of how to use critical distance methods, and a more detailed exposition of the methods including their history and classification, the book continues by showing examples of how critical distance approaches can be applied to predict fracture and fatigue in different classes of materials. Subsequent chapters include some more complex theoretical areas, such as multiaxial loading and contact problems, and a range of practical examples using case studies of real engineering components taken from the author’s own consultancy work. The Theory of Critical Distances will be of interest to a range of readers, from academic researchers concerned with the theoretical basis of the subject, to industrial engineers who wish to incorporate the method into modern computer-aided design and analysis. Comprehensive collection of published data, plus new data from the author's own laboratories A simple 'how-to-do-it' exposition of the method, plus examples and case studies Detailed theoretical treatment Covers all classes of materials: metals, polymers, ceramics and composites Includes fracture, fatigue, fretting, size effects and multiaxial loading

Handbook Of Research On Environmental Taxation

Author : Janet E. Milne
ISBN : 9781781952146
Genre : Business & Economics
File Size : 48. 58 MB
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ÔIngeniously organized in a life cycle format, the Handbook covers environmental taxation concepts, design, acceptance, implementation, and impact. The universal themes discussed in each area will appeal to a broad range of readers.Õ Ð Larry Kreiser, Cleveland State University, US ÔThis book is a smart and useful readerÕs guide providing analytical tools for a full comprehension of environmental taxes, with an interdisciplinary approach that looks at all the different phases of environmental taxation: from the design to the implementation, the political acceptance and the impact on the economy. The authorsÕ effort is very successful in endowing academicians, policy makers and the general public with an excellent proof of the effectiveness of environmental taxes and green tax reforms.Õ Ð Alberto Majocchi, University of Pavia, Italy ÔPutting the words ÒenvironmentÓ next to ÒtaxationÓ might not always be the flavour of the month, but no modern society can ignore the value of the natural environment and the need to maintain its good quality and no competitive economy can prosper without the necessary tax revenues to function. Environmental taxation offers the prospect of moving towards a more resource-efficient economy, where preference is given to tax more what we burn, less what we earn. I welcome this contribution to the literature.Õ Ð Commissioner Connie Hedegaard, European Commission ÔThe Milne and Andersen volume provides a splendid treatment of environmental taxation that encompasses the basic conceptual issues, problems of tax design and implementation, and several insightful case studies that show how environmental taxes actually work in practice. It is the best overall treatment of environmental taxation available: comprehensive, rigorous, and readable.Õ Ð Wallace Oates, University of Maryland, US The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals. The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence the acceptance of environmental taxation, the variety of ways to implement environmental taxes, their environmental and economic impact and, finally, the larger question of the role of taxation among other policy approaches to environmental protection. Intermixing theory with case studies, the Handbook offers readers lessons that can be applied around the world. It identifies key bodies of research for people who are already working in the field or entering the field and highlights issues that call for more research in the future. With systematic analysis of key issues in environmental taxation, this book will appeal to researchers, governments, think tanks, NGOs, and academics in law, economics, political science and public finance, as well as students specializing in environmental taxation and other market-based instruments.

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