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Tax Law Design & Drafting
     

Tax Law Design & Drafting

by Thuronyi
 

ISBN-10: 9041197842

ISBN-13: 9789041197849

Pub. Date: 02/01/2000

Publisher: Wolters Kluwer Legal & Regulatory

This book examines the development of tax legislation from a comparative law perspective, an area in which very little of a general nature has previously been written. Based on the experience of the IMF Legal Department in assisting many developing

Overview

This book examines the development of tax legislation from a comparative law perspective, an area in which very little of a general nature has previously been written. Based on the experience of the IMF Legal Department in assisting many developing

Product Details

ISBN-13:
9789041197849
Publisher:
Wolters Kluwer Legal & Regulatory
Publication date:
02/01/2000
Pages:
1260

Table of Contents

Preface. Acknowledgements. Table of Tax Laws Cited. Introduction. Part 1. 1. Tax Legislative Process, Richard K. Gordon and Victor Thuronyi. 2. Legal Framework for Taxation, Frans Vanistendael. 3. Drafting Tax Legislation, Victor Thuronyi. 4. Law of Tax Administration and Procedure, Richard K. Gordon. 5. Regulation of Tax Professionals, Victor Thuronyi and Frans Vanistendael. 6. Value-Added Tax, David Williams. 7. VAT Treatment of Immovable Property, Sijbren Cnossen. 8. Excises, Ben J.M. Terra. 9. Tax on Land and Buildings, Joan M. Youngman. 10. Taxation of Wealth, Rebecca S. Rudnick and Richard K. Gordon. 11. Social Security Taxation, David Williams. 12. Presumptive Taxation, Victor Thuronyi. 13. Adjusting Taxes for Inflation, Victor Thuronyi. Part 2. Introduction to the Income Tax. 14. Individual Income Tax, Lee Burns and Richard Krever. 15. The Pay-As-You-Earn Tax on Wages, Koenraad van der Heeden. 16. Taxation of Income from Business and Investment, Lee Burns and Richard Krever. 17. Depreciation, Amortization, and Depletion, Richard K. Gordon. 18. International Aspects of Income Tax, Richard J. Vann. 19. Taxation of Enterprises and Their Owners, Graeme S. Cooper and Richard K. Gordon. 20. Taxation of Corporate Reorganizations, Frans Vanistendael. 21. Fiscal Transparency, Alexander Easson and Victor Thuronyi. 22. Taxation of Investment Funds, Eric M. Zolt. 23. Income Tax Incentives for Investment, David Holland and Richard J. Vann. Comparative Tax Law Bibliography. Bibliography of National Tax Laws of IMF Member Countries. Index. About the Authors.

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