TOTAL: 24
  1. Taxing Robots

    Taxing Robots

    Xavier Oberson
    The increasing use of artificial intelligence within the workplace is likely to cause significant disruption to the labour market and in turn, to the economy, due to a reduction in the number of taxable workers. In this innovative book, Xavier Oberson proposes taxing robots as a possible solution to the anticipated problem of declining tax revenues. Learn More
    2019   Hardback Price: $ 115.00   Web: $ 103.50
    Availability: In Stock
  2. European State Aid and Tax Rulings

    European State Aid and Tax Rulings

    Liza Lovdahl Gormsen
    This book investigates whether the European Commission (EC) has the mandate to legislate on direct taxation in sovereign states and ultimately questions whether the EC’s enforcement action in recent tax ruling cases, in the area of state aid, respects the rule of law. Learn More
    2019   Hardback Price: $ 110.00   Web: $ 99.00
    Availability: In Stock
  3. International Exchange of Information in Tax Matters

    International Exchange of Information in Tax Matters

    Xavier Oberson
    The financial crisis of 2008 and the emergence of various scandals around the world sparked a movement towards greater transparency with international exchange of information in tax matters. Fully revised and updated, this book considers the emergence of a new global standard, the automatic exchange of information. Providing a comprehensive overview of the main developments, it analyses the structure and content of the various existing instruments and models, taking into account the most up to date developments. Learn More
    2018   Hardback Price: $ 230.00   Web: $ 207.00
    Availability: In Stock
  4. Business, Civil Society and the ‘New’ Politics of Corporate Tax Justice

    Business, Civil Society and the ‘New’ Politics of Corporate Tax Justice

    Edited by Richard Eccleston, Ainsley Elbra
    Since the financial crisis the extent of corporate tax avoidance has attracted media headlines and the attention of political leaders the world over. This study examines the ‘new’ politics of corporate taxation and the role of civil society organisations in shaping the international tax agenda and influencing the tax practices of the world’s largest and most powerful corporations. It highlights the complex and multi-dimensional strategies used by activists to influence public opinion, formal regulation and corporate behaviour in relation to international taxation. Learn More
    2018   Hardback Price: $ 155.00   Web: $ 139.50
    Availability: In Stock
  5. Innovation Addressing Climate Change Challenges

    Innovation Addressing Climate Change Challenges

    Edited by Mona Hymel, Larry Kreiser, Janet E. Milne, Hope Ashiabor
    Although the world faces many environmental challenges, climate change continues to demand attention. This timely book explores ways in which market-based instruments and complementary policies can help countries meet their climate change goals. The chapters explore carbon pricing and other tax and non-tax measures, offering useful market-based perspectives that can help inform the many climate policy decisions that lie ahead. Learn More
    2018   Hardback Price: $ 135.00   Web: $ 121.50
    Availability: In Stock
  6. Environmental Border Tax Adjustments and International Trade Law

    Environmental Border Tax Adjustments and International Trade Law

    Alice Pirlot
    This timely book brings clarity to the debate on the new legal phenomenon of environmental border tax adjustments. It will help form a better understanding of the role and limits these taxes have on environmental policies in combating global environmental challenges, such as climate change. Learn More
    2017   Hardback Price: $ 150.00   Web: $ 135.00
    Availability: In Stock
  7. Capital Gains Taxation

    Capital Gains Taxation

    Edited by Michael Littlewood, Craig Elliffe
    Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods. Learn More
    2017   Hardback Price: $ 180.00   Web: $ 162.00
    Availability: In Stock
  8. The Green Market Transition

    The Green Market Transition

    Edited by Stefan E. Weishaar, Larry Kreiser, Janet E. Milne, Hope Ashiabor, Michael Mehling
    The Paris Agreement’s key objective is the strengthening of the global response to climate change by transitioning the world to an increasingly green economy. In this book, environmental tax and climate law experts examine carbon taxes energy subsidies, and support schemes for carbon and energy policies. Chapters reflect on the underlying policy dynamics and the constraints of various fiscal measures, and consider the harmonisation of smart instrument mixes. Learn More
    2017   Hardback Price: $ 145.00   Web: $ 130.50
    Availability: In Stock
  9. Judicial Interpretation of Tax Treaties

    Judicial Interpretation of Tax Treaties

    Carlo Garbarino
    Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation. Learn More
    2016   Hardback Price: $ 310.00   Web: $ 279.00
    Availability: In Stock
  10. Green Fiscal Reform for a Sustainable Future

    Green Fiscal Reform for a Sustainable Future

    Edited by Natalie P. Stoianoff, Larry Kreiser, Bill Butcher, Janet E. Milne, Hope Ashiabor
    This timely book focuses on achieving a sustainable future through the reform of green fiscal policy. Green fiscal policies help not only provide the needed financing but may also serve the Sustainable Development Goals adopted by the United Nations in 2015. In this volume environmental tax experts review the development of fiscal carbon policy, consider the impact of green taxation on trade and competition, analyse the lessons learned from national experiences with fuel and energy pricing, and evaluate a variety of green economic instruments. Learn More
    2016   Hardback Price: $ 126.00   Web: $ 113.40
    Availability: In Stock
  11. Market Instruments and the Protection of Natural Resources

    Market Instruments and the Protection of Natural Resources

    Edited by Natalie P. Stoianoff, Larry Kreiser, Bill Butcher, Janet E. Milne, Hope Ashiabor
    Only through a concerted global effort can we protect our natural resources, save our precious natural environment, and indeed our future. But pressures on natural resources come from many directions such as overuse, mismanagement and contamination. This much-needed book reviews and evaluates the use of market and fiscal instruments in protecting our natural resources, from rural to marine environments. Market instruments that are designed to protect the global atmosphere are evaluated, along with carbon instruments and environmental tax incentives. Meanwhile, consideration is given to shifting the tax burden to achieve environmentally responsible outcomes, balancing sustainable use and natural resource protection, and protecting water resources. Learn More
    2016   Hardback Price: $ 126.00   Web: $ 113.40
    Availability: In Stock
  12. Environmental Pricing

    Environmental Pricing

    Edited by Larry Kreiser, Mikael S. Andersen, Birgitte E. Olsen, Stefan Speck, Janet E. Milne, Hope Ashiabor
    Environmental taxes can be efficient tools for successful environmental policy. Their use, however, has been limited in many countries. This thoughtful book explores the scope of environmental pricing and examines a variety of national experiences in environmental policy integration, to identify the most effective use of taxation and policy for environmental sustainability. Learn More
    2015   Hardback Price: $ 126.00   Web: $ 113.40
    Availability: In Stock
  13. Carbon Pricing

    Carbon Pricing

    Edited by Larry Kreiser, Mikael S. Andersen, Birgitte E. Olsen, Stefan Speck, Janet E. Milne, Hope Ashiabor
    Carbon Pricing reflects upon and further develops the ongoing and worthwhile global debate into how to design carbon pricing, and how to utilize the financial proceeds in the best possible way for society. The world has recently witnessed a significant downward adjustment in fossil fuel prices, which has negative implications for the future of our environment. In light of these negative developments, it is important to understand the benefits of environmental sustainability through well-documented research. This discerning book considers the design of carbon taxes and examines the consequential outcomes of different taxation compositions as regulatory instruments. Expert contributors assess a variety of national experiences to provide an empirical insight into the use of carbon taxes, emissions trading, energy taxes and excise taxes. The overarching discussion concludes that successful policies used by some countries can be implemented in other jurisdictions with minimum new research and experimentation. Learn More
    2015   Hardback Price: $ 126.00   Web: $ 113.40
    Availability: In Stock
  14. Advanced Introduction to International Tax Law

    Advanced Introduction to International Tax Law

    Reuven S. Avi-Yonah
    Advanced Introduction to International Tax Law provides a concise yet wide-ranging overview of the key issues surrounding taxation and international law from a world authority on international tax. The complete Elgar Advanced Introductions to Law series is available online as a low cost institutional subscription. Learn More
  15. Environmental Taxation and Green Fiscal Reform

    Environmental Taxation and Green Fiscal Reform

    Edited by Larry Kreiser, Soocheol Lee, Kazuhiro Ueta, Janet E. Milne, Hope Ashiabor
    Against a backdrop of intense political interest it is more important than ever to explore the role of fiscal policy in achieving environmental sustainability. Environmental Taxation and Green Fiscal Reform skilfully explores the various ranges of environmental and energy policies needed for an environmentally sustainable future. Learn More
    2014   Hardback Price: $ 140.00   Web: $ 126.00
    Availability: In Stock
  16. Corporate Income Taxation in Europe

    Corporate Income Taxation in Europe

    Edited by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck
    This topical book is the first publication that focuses on the impact of the CCCTB project on relations between the European Union and third countries. Although the CCCTB system will only be applicable within the European Union, it will also have wide-ranging impacts for non-resident companies. Learn More
    2013   Hardback Price: $ 162.00   Web: $ 145.80
    Availability: In Stock
  17. Market Based Instruments

    Market Based Instruments

    Edited by Larry Kreiser, David Duff, Janet E. Milne, Hope Ashiabor
    This detailed book explores how market based environmental strategies are used in various countries around the world. It investigates how successful sustainability strategies used by one country can be transferred and used successfully in other countries, with a minimum of new research and experimentation. Leading environmental taxation scholars discuss this question and analyse a set of key case studies. Learn More
    2013   Hardback Price: $ 120.00   Web: $ 108.00
    Availability: In Stock
  18. Green Taxation and Environmental Sustainability

    Green Taxation and Environmental Sustainability

    Edited by Larry Kreiser, Ana Yábar Sterling, Pedro Herrera, Janet E. Milne, Hope Ashiabor
    Green Taxation and Environmental Sustainability explores the critical issue of how taxes can be applied across relevant environmental areas – including transport, nuclear power, and water and waste management – to achieve sustainability. Learn More
    2012   Hardback Price: $ 136.00   Web: $ 122.40
    Availability: In Stock
  19. Carbon Pricing, Growth and the Environment

    Carbon Pricing, Growth and the Environment

    Edited by Larry Kreiser, Ana Yábar Sterling, Pedro Herrera, Janet E. Milne, Hope Ashiabor
    The emphasis of the book lies in finding critical solutions to global climate change including chapters on environmental fiscal reform and unemployment in Spain, EU structural and cohesion policy and sustainable development, ecological tax reform in Europe and Asia, Australia’s carbon pricing mechanism, and many other timely topics. Learn More
    2012   Hardback Price: $ 136.00   Web: $ 122.40
    Availability: In Stock
  20. A Dictionary of Taxation, Second Edition

    A Dictionary of Taxation, Second Edition

    Simon James
    This second edition of the Dictionary of Taxation contains over 200 new or substantially revised entries to enhance the existing wide range of accessible definitions and terms used to describe various aspects of tax and tax systems around the world. Learn More
    2012   Hardback Price: $ 204.00   Web: $ 183.60
    Availability: In Stock