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82 books match the query 'Taxation' and 4 start with c

cover of Canada-U.S. Tax Comparisons

Canada-U.S. Tax Comparisons

Edited by John B. Shoven and John Whalley

University of Chicago Press, 1992

In the increasingly global economy, domestic tax policies have taken on a new importance for international economics. This unique volume compares the tax reform experiences of Canada and the United States, two countries with the world's largest bilateral flow of trade and investment.

With the signing of the U.S.-Canada Free Trade Agreement and the tax reforms of the 1980s, there has been some harmonization of tax systems. But geographic, cultural, and political characteristics shape distinct national social policies that may impede harmonization. As the U.S. and Canadian economies become even more integrated, differences in tax systems will have important effects, in particular on the relative rates of economic growth.

In this timely study, scholars from both countries show that, while the United States and Canada exhibit similar corporate tax structures and income tax systems, they have very different approaches to sales tax and social security taxes. Despite these differences, the two countries generate roughly the same amounts of revenue, produce similar costs of capital, and produce comparable distributions of income.
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cover of Challenges of Globalization in the Measurement of National Accounts

Challenges of Globalization in the Measurement of National Accounts

Edited by Nadim Ahmad, Brent R. Moulton, J. David Richardson, and Peter van de Ven

University of Chicago Press, 2023

An essential collection at the intersection of globalization, production supply chains, corporate finance regulation, and economic measurement.

The substantial increase in the complexity of global supply chains and other production arrangements over the past three decades has challenged some traditional measures of national income account aggregates and raised the potential for distortions in conventional calculations of GDP and productivity. This volume examines a variety of multinational business activities and assesses their impact on economic measurement. Several chapters consider how global supply chains complicate the interpretation of traditional trade statistics and how new measurement techniques can provide information about global production arrangements. Other chapters examine the role of intangible capital in global production, including the output of factoryless goods producers and the problems of measuring R&D in a globalized world. The studies in this volume also explore potential ways to enhance the quality of the national accounts by improving data collection and analysis and by updating the standards for measurement.

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cover of Community without Consent: New Perspectives on the Stamp Act

Community without Consent

New Perspectives on the Stamp Act

Edited by Zachary McLeod Hutchins

Dartmouth College Press, 2016

The first book-length study of the Stamp Act in decades, this timely collection draws together essays from a broad range of disciplines to provide a thoroughly original investigation of the influence of 1760s British tax legislation on colonial culture, and vice versa. While earlier scholarship has largely focused on the political origins and legacy of the Stamp Act, this volume illuminates the social and cultural impact of a legislative crisis that would end in revolution. Importantly, these essays question the traditional nationalist narrative of Stamp Act scholarship, offering a variety of counter identities and perspectives. Community without Consent recovers the stories of individuals often ignored or overlooked in existing scholarship, including women, Native Americans, and enslaved African Americans, by drawing on sources unavailable to or unexamined by earlier researchers. This urgent and original collection will appeal to the broadest of interdisciplinary audiences.
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cover of Creative Politics: Taxes and Public Goods in a Federal System

Creative Politics

Taxes and Public Goods in a Federal System

Glenn Beamer

University of Michigan Press, 2000

State legislators are constantly making tradeoffs between changing taxes and providing public services. Not only must they reconcile their own policy preferences with the preferences of their constituents, but they must consider the impact of actions taken by both the federal government and competing states. Glenn Beamer uses a series of in-depth case studies in eleven states to show how legislators made decisions dealing with taxation, economic development, education financing, and Medicaid.
Beamer identifies six factors that influence legislators' decisions: accountability, dependability, equity, obscurability, and horizontal and vertical transferability. Within the context created by citizen demands, intergovernmental politics, policy histories, court interventions, and state constitutions, this study analyzes how legislators employ these principles to develop and enact policies.
In addition to modeling state politics within the context of federalism, Creative Politics, reflecting the author's extensive interviews with legislators, is novel in its focus on politicians' views about public services, the strategies to finance them, and efforts to develop and maintain political support for them.
This book will be of interest to students and scholars of political science, economics, and public administration, and, more specifically, of federalism, state politics and policy, and legislative decision-making.
Glenn Beamer is Robert Wood Johnson Scholar in Health Policy Research, University of California, Berkeley, and Assistant Professor of Government, University of Virginia.
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