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Vol 21 No 9 Sept/Oct 2016

Book of the Month

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Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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Tax Conversations: A Guide to the Key Issues in the Tax reforn Debate

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Edited by: Richard Krever

ISBN13: 9789041107299
ISBN: 9041107290
Published: July 1997
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £209.00

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The 20th century will probably be regarded as a watershed in the history of taxation. The first half of the century was characterized by numerous changes to tax theory and practice that alone probably outstripped those of the previous millennium. But these developments are modest when viewed against the barrage of competing theoretical views and technical analyses of tax policy in the century's last five decades, let alone the avalanche of legislation, regulations, rulings and tax commissions that marked, first, the post-war growth of the welfare state and, second, the growing internationalization of world commerce and the ensuing competition for economic advantages. The expert papers in ""Tax Conversations"" review the principal themes dominating tax debate and tax reform at the end of the century. Together, they seek to explain how these issues have evolved, their current implications, and their possible or probable directions into the next century. The conversations analyze these elements of the tax debate in order to give meaning to their past and to assess the prospects for their futures.;The papers in this volume are presented in honour of John G. Head, a scholar whose work has done much to educate tax theorists and those implementing policy, and considered by many to be this generation's leading figure in Australian public finance.

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Tributes - A Tribute to John Head (I); N. Brooks. A Tribute to John Head (II); R. Musgrave. Part One: Tax Reform Overview - Prolegomena to Fundamental Tax Reform; J. Head. Part Two: The Political Economy of Taxation - Analysing the Collective Power to Tax: Models and Policy Issues; S.L.Winer, W. Hettich. Public Choice and Taxation: Leviathan After Twenty Years; G. Brennan. The Rhetoric of Tax Politics; N. Brooks. Part Three: Consumption Tax or Income Tax - Consumption Tax Proposals in the United States; E. Toder. On the Transition to Indirect or Direct Consumption-based Taxation; G.R. Zodrow. Part Four: Issues in the Taxation of Income - The Economics of Taxing Capital Income: The 20th Century and Beyond; J.G. Gravelle. Taxing Times for Women: Feminism Confronts Tax Policy; C. Young. The Concept of Taxable Consumption and the Deductibility of Expenses Under an Ideal Personal Income Tax Base; T. Edgar. Reform and Harmonisation of Company Tax Systems in the European Union; S. Cnossen. Part Five: International Aspects of Taxation - Taxing International Income; A. Easson. Consumption Tax Proposals in the International Setting; P.B. Musgrave. Part Six: Interaction of Tax and Expenditure - The Interaction and Coordination of Taxation and Expenditure Programs; R.J. Stephens. User Charges: An Old Idea Revisited; R.M. Bird. John Head Publications - John Head Publications.