Taxing Income and Consumption : The Development of International Tax Law and Policy.

Format:

Book

Author/Creator:

Sadiq, Kerrie.

Contributor:

Evans, Chris.

Edward Elgar Publishing, publisher.

Language:

English

Subjects (All):

Income tax--Law and legislation.

Income tax.

Physical Description:

1 online resource (336 pages)

Edition:

1st ed.

Place of Publication:

Northampton : Edward Elgar, 2025.

Summary:

This incisive book presents a critical analysis of contemporary issues in international taxation, considering the long-standing question of how best to tax income and consumption. Leading experts from across the globe explore the future of tax in a changing world, promoting a re-examination of fundamental issues in tax law and policy.

Contents:

Front Matter

Copyright

Contents

Contributors

Foreword

Acknowledgements

Chapter 1: Introduction: setting the scene

Part I Fundamental issues in tax law and policy

Chapter 2: Should we tax income or consumption?

Chapter 3: Taxes covered: recent developments on Article 2 of the OECD Model Tax Convention

Chapter 4: The future of the corporate form in income tax: a case study of Canada

Chapter 5: Twenty years since GST reform in Australia: a critical assessment

Part II International tax abuse and corporate behaviour

Chapter 6: International tax minimization: the role of corporate tax morality

Chapter 7: Applying exit taxes: issues in the financial valuation and accounting recognition of transferred assets

Part III International tax: BEPS and beyond

Chapter 8: What's the problem that prompted Pillar Two and is there a better solution?

Chapter 9: BEPS, Pillar Two and developing countries: combating the race to the bottom

Chapter 10: Global tax governance in international tax law-making: in search of legitimacy and inclusiveness

Chapter 11: Domestic judicial transplants of OECD interpretive solutions or principles

Part IV Tax specifics

Chapter 12: Taxing and not taxing: the problematic nature of tax concessions for charities and not-for-profit entities in Australia

Chapter 13: Energy and taxation

Part V Tax reform: lessons for the future

Chapter 14: The New Zealand general anti-avoidance rule: sharpening an old blade on the jurisprudential whetstone

Chapter 15: History informing the future: can we improve tax policy and legislation with respect to taxing capital gains? A New Zealand perspective

Index.

Notes:

Description based on publisher supplied metadata and other sources.

Includes bibliographical references and index.

ISBN:

1-03-534459-9

OCLC:

1521328454