Description
Nova Science Taxation 21st Century Issues & Challenges 2008 Edition by Terrance B Caldewell
Taxes fund the services provided by governments. The goal of tax policy is to design a tax system that produces the desired amount of revenue and balances the minimisation of compliance and efficiency costs with other objectives, such as equity, transparency, and administrability. This book brings to light new issues and challenges in this field. Table of contents :- Preface; Tariffs, Taxes, Government and Growth; Energy Tax Policy; Higher Education Tax Credits: An Economic Analysis; Capital Flows, Information Sharing and Optimal Capital Taxation; Higher Education Tax Credits and Deduction: An Overview of the Benefits and their Relationship to Traditional Student Aid; Direct Taxation, the ECJ and Implications for Member State Budgets; Business Tax Issues in 2007; Value-Added Tax: A New U.S. Revenue Source?; Taxes on Capital and Labor in Slovenia; Index.