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Friday, April 20, 2012

Festschrift in Honor of Paul McDaniel: The Proper Tax Base--An International and Comparative Perspective

Proper Tax BaseThe Proper Tax Base: Structural Fairness from an International and Comparative Perspective - Essays in Honour of Paul McDaniel (Yariv Brauner & Martin J. McMahon Jr., eds. Wolters Kluwer 2012):

Virtually all objections to taxation schemes spring from perceptions of unfairness. Is tax fairness possible? The question is certainly worth investigating in depth, and that is the purpose of this book. Today, as governments are busily making new tax rules in the wake of staggering budget deficits, is perhaps an appropriate time to pay heed to fairness so it can be incorporated as far as possible into tax reform. With twelve contributions from some of the world’s most respected international tax experts—including the late Paul McDaniel, in whose honor these essays were assembled—this invaluable book focuses on tax expenditure analysis, the quest for a just income tax, and division and/or harmonization of the income tax base among jurisdictions. Among the areas of taxation ripe for reform from a fairness point of view the authors single out the following:

  • tax expenditure reporting
  • modern welfare economics as a driver of tax reform
  • grantor trust rules
  • the notion of “horizontal equity”
  • the international tax norm of “income source”
  • transfer pricing
  • jurisdictional application of VAT

Specific ongoing reforms in the United States, Australia, and other countries—as well a detailed analysis of the EU’s proposed common consolidated corporate tax base (CCCTB)—are also examined for fairness. As a timely, high-quality resource that effectively tackles an array of salient issues, this is a book that will be read and studied by tax practitioners, corporate tax experts, government tax policy makers, advisers and consultants on the reform and design of tax systems, and international organizations involved in standard setting related to tax administration, as well as academics and researchers.

Part I:  Tax Expenditures
Ch. 1: The Staff of the Joint Committee on Taxation Revision of Tax Expenditure Classification Methodology: What Is To Be Made of a Change That Makes No Changes?, by Paul R. McDaniel
Ch. 2:  Taxing Tax Expenditures?, by Martin J. McMahon, Jr. (Florida)
Ch. 3:  The Tax Expenditure Concept Globally, by Miranda Stewart
Ch. 4:  Tax Reform and Tax Expenditures in Australia, by Richard J. Vann
Ch. 5:  Tax Reform Paul McDaniel Style: The Repeal of the Grantor Trust Rules, by Laura E. Cunningham & Noel B. Cunningham

Part II:  The Fair Tax Base and International Tax Reform
Ch. 6:  Horizontal Equity Revisited, by James Repetti & Diane Ring
Ch. 7:  What Is This Thing Called Source?, by Lawrence Lokken
Ch. 8:  Formula Based Transfer Pricing, by Yariv Brauner

Part III:  A Comparative Perspective
Ch. 9:  The EU proposed CCCTB—Some Tax Treaty Issues, by Kees van Raad
Ch. 10:  Shared Legal Orders: Some Thoughts about the Influence of EU Case Law on International Tax Law Rules of the EU Member States, by Irene J.J. Burgers
Ch. 11:  Intra Group Loans—A Swedish Perspective, by Bertil Wiman
Ch. 12:  European VAT and Jurisdiction to Tax, by Antonio Vázquez del Rey.

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