International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalization, but the modern U.S. rules, even more than those in most other countries, are widely recognized as dysfunctional. The existing debate over how to reform the U.S. tax rules is stuck in a sterile dialectic, in which ostensibly the only permissible choices are worldwide or residence-based taxation of U.S. companies with the allowance of foreign tax credits, versus outright exemption of the companies' foreign source income. In Fixing U.S. International Taxation, Daniel N. Shaviro explains why neither of these solutions addresses the fundamental problem at hand, and he proposes a new reformulation of the existing framework from first principles. He shows that existing international tax policy frameworks are misguided insofar as they treat "double taxation" and "double non-taxation" as the key issues, conflate the distinct questions of what tax rate to impose on foreign source income and how to treat foreign taxes, and use simplistic single-bullet global welfare norms in lieu of a comprehensive analysis. Drawing on tools that are familiar from public economics and trade policy, but that have been under-utilized in the international tax realm, Shaviro offers a better analysis that not only reshapes our understanding of the underlying issues, but might point the way to substantially improving the prevailing rules, both in the U.S. and around the world.

Fixing U.S. International Taxation

Shaviro, Daniel N.

Tax Law

Oxford University Press

Taxes, Spending, and the U.S. Government's March towards Bankruptcy

What's in a word? Plenty, when it's a word such as “taxes,” “spending,” or “deficits” that pervades Washington political debate despite lacking coherent economic content. The United States is moving toward a possible catastrophic fiscal collapse. The country may not get there, but the risk is unmistakable and growing. The “fiscal language” of taxes, spending, and deficits has played a huge and underappreciated role in the decisions that have pushed the nation in this dangerous direction. This book proposes a better fiscal language for U.S. budgetary policy, rooted in economic fundamentals such as wealth distribution and resource allocation in lieu of “taxes” and “spending” and in the use of multiple measures (such as the fiscal gap and generational accounting) to replace misguided reliance on annual budget deficits.

Business & Money

Economics

Cambridge University Press

The latest edition of this classic casebook continues to integrate theory with policy, making the study of Federal Income Taxation challenging but accessible. Both students and instructors will appreciate how the authors cover a wealth of new material--and all the fundamentals of individual taxation--in a manageable length. Federal Income Taxation, Thirteenth Edition, retains the strengths that have made it such a highly regarded casebook: - problems interspersed with notes and questions, to reinforce the text and hold student interest - built on the foundation established by original author Boris Bittker, with the current author team among the best scholars of the present day - unique introduction provides insightful historical background and some brief economic analysis - integration of theory and policy throughout the text makes the book intellectually stimulating while demonstrating real-world applicationsScrupulously updated for its Thirteenth Edition, the book now includes: - the 2001 Tax Act, and other major legislation that will have long-term effects on the code - new developments in corporate tax shelters

Federal Income Taxation

Klein, William A.

Bankman, Joseph

Sheep Meadow Pr

Integrating theory and policy in an accessible, yet challenging approach, Federal Income Taxation features a tradition of distinguished authorship, reaching back to the original author Boris Bittker, eminent tax scholar from Yale Law. William A. Klein, who retires as of this edition, has a long-established reputation across academia, business and the federal government, and Bankman, Shaviro and Stark represent the best-known of younger tax scholars. A unique introduction lends insight to both the historical background and economic analysis of federal taxation for individuals. Problems interspersed between Notes and Questions help students comprehend the complexity of the material.

CCH, Inc.

Integrating theory and policy throughout, this smart yet approachable casebook is distinguished, in part by a tradition of outstanding authorship, begun with original author Boris Bittker of Yale and continuing through fifteen successive editions. Generations of instructors and students have praised Federal Income Taxation for the features that make it extraordinary: <ul>
<li> problems interspersed among notes and questions </li> <li> a unique introduction that provides historical background and economic analysis where appropriate </li> <li> integrated coverage of theory and policy </li> <li> smart and engaging text </li> <li> an excellent Teacher’s Manual </li> </ul>
 The extensively revised Fifteenth edition features: <ul>
<li> co-author Kirk Stark brings new energy and fresh perspective to a classic </li> <li> new “comparative focus” inset boxes highlighting other countries’ approaches to fundamental tax policy design issues </li> <li> new materials on opinion practice and confidence levels for giving professional tax advice—designed to teach students how to express varying levels of legal uncertainty </li> <li> expanded discussion of constructive sales under section 1259, including text of legislative history to illustrate unresolved legal issues </li> <li> expanded coverage of taxing low-income households, including new materials on the earned income tax credit, the country’s largest income transfer program expanded discussion of state and local taxes to gives students a basic overview of the U.S. system of subnational taxation </li> <li> expanded discussion of state and local taxes to gives students a basic overview of the U.S. system of subnational taxation </li> <li> updated materials on income-splitting—including Chief Counsel’s ruling on the application of Poe v. Seaborn to same-sex couples </li> <li> new case, Womack v. Commissioner, concerning the tax treatment of a taxpayer’s sale of the right to receive lottery payments </li> <li> new commentary on the D.C. Circuit’s controversial opinions in Murphy v. United States </li> </ul>
 A classic casebook long trusted and admired by generations of law school students and professors welcomes new co-author Kirk J. Stark, whose contribution will reflect the most current scholarship and pedagogy in the field today.

Stark, Kirk J.

Aspen Law & Business

Federalism in Taxation: The Case for Greater Uniformity (Aei Studies in Regulation and Federalism)

While arguing for greater national uniformity in taxation in the US, the author recognises that diversity in policy should reflect varying local preferences and preserve competition between state and local governments for business and residents.

AEI Press

Reference

Aei Pr

"The corporate tax could soon be headed in new directions," Dan Shaviro writes in Decoding the U.S. Corporate Tax, wherein he assesses the threats to America’s corporate tax code and challenges conventional wisdom on the best avenues for reform. Shaviro dissects the vagaries of the law, lays out the fundamental policy issues, and considers the road ahead. As rising globalization, capital mobility, financial innovation, and political polarization combine to destabilize tax policy and government revenue, Shaviro maps the path to fair, revenue-generating reform.

Decoding U.S. Corporate Tax (Urban Institute Press)

Rowman & Littlefield Publishers

Integrating theory and policy in an accessible, yet challenging approach, Federal Income Taxation features a tradition of distinguished authorship, reaching back to the original author Boris Bittker, eminent tax scholar from Yale Law. William A. Klein, who retires as of this edition, has a long-established reputation across academia, business and the federal government, and Bankman, Shaviro and Stark represent the best-known of younger tax scholars. A unique introduction lends insight to both the historical background and economic analysis of federal taxation for individuals. Problems interspersed between Notes and Questions help students comprehend the complexity of the material. The Sixteenth Edition expands the highly successful international perspective, comparing tax rules in a variety of countries. A revised discussion of progressivity against the background of current tax rate debates is completely up-to-date. An important new discussion of Mayo Foundation for Medical Education and Research v. United States considers the degree of judicial deference to Treasury regulations, and new material introduces recent codification of the economic substance doctrine. Hallmark features of Federal Income Taxation: Problems interspersed between Notes and Questions Esteemed authorship o Original author Boris Bittker, eminent tax scholar o William A. Klein (retires as of this edition), distinguished reputation in taxation o Bankman, Shaviro and Stark, among the best-known younger tax scholars Unique introduction with insightful historical background and economic analysis Theory and policy integrated throughout Accessible, yet challenging Thoroughly updated, the revised Sixteenth Edition presents: Expansion of successful international comparisons to tax rules in other countries Revised and updated discussion of progressivity against the background of current tax rate debates New discussion of Mayo Foundation for Medical Education and Research v. United States, concerning the degree of judicial deference to Treasury regulations New material on recent codification of the economic substance doctrine

Federal Income Taxation (Aspen Casebook Series)

Legal Education

Wolters Kluwer/Law & Business

See the best price to sell, buy, or rent books by Shaviro, Daniel N.. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Books by Shaviro, Daniel N.

See the best price to sell, buy, or rent books by Shaviro, Daniel N.. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Fixing U.S. International Taxation

Taxes, Spending, and the U.S. Government's March towards Bankruptcy

Taxes, Spending, and the U.S. Government's March towards Bankruptcy

Federal Income Taxation

Federal Income Taxation

Federal Income Taxation

Federalism in Taxation: The Case for Greater Uniformity (Aei Studies in Regulation and Federalism)

Federalism in Taxation: The Case for Greater Uniformity (Aei Studies in Regulation and Federalism)

Decoding U.S. Corporate Tax (Urban Institute Press)

Federal Income Taxation (Aspen Casebook Series)