TOTAL: 29
  1. Tax and Financial Planning for the Closely Held Family Business

    Tax and Financial Planning for the Closely Held Family Business

    Gary A. Zwick, James J. Jurinski
    Tax and Financial Planning for the Closely Held Family Business serves as a manual to help business advisers devise strategies for clients dealing with family issues. Guiding family businesses through the complex maze of organizational, tax, financial, governance, estate planning, and personal family issues is a complex, time-consuming, difficult, and sometimes emotional process. This book focuses not only on identifying the problems family businesses face, but on devising solutions and planning opportunities for both family businesses and their owners. Each chapter of this book contains creative planning opportunities that advisers can suggest and help implement in order to solve real problems in the family business. Learn More
    2019   Hardback Price: $ 310.00   Web: $ 279.00
    Availability: Not yet published (pre-order)
  2. 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
  3. Advanced Introduction to International Tax Law

    Advanced Introduction to International Tax Law

    Reuven S. Avi-Yonah
    This Second Edition provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax. This small but powerful book surveys the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as providing an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes. It includes new material on BEPS, the EU Anti Tax Avoidance Package, and the US Tax Cuts and Jobs Act. Learn More
    2019   Hardback Price: $ 99.95   Web: $ 89.96
    Availability: In Stock
    2019   Paperback Price: $ 24.95   Web: $ 19.96
    Availability: In Stock
  4. 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
  5. 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
  6. 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
  7. 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
  8. 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
  9. Environmental Taxation and the Law

    Environmental Taxation and the Law

    Edited by Janet E. Milne
    Economics shapes environmental pricing theory, but the law translates theory into reality. This two-volume collection brings together carefully selected classic and cutting edge articles from around the world that delve into the legal design features of environmental tax instruments, how governments define the legal authority to use environmental taxation, the legal conundrums of border tax adjustments under WTO law and the place of environmental taxation among other environmental regimes. Influential articles cover a wide range of environmental and legal issues that recur across continents, with carbon taxes and climate change taking centre stage as important case studies. Together with an original introduction by the editor, this timely compilation is an essential resource for those working in the field, whether they are trained in law, economics, political science, environmental science or public finance. Learn More
    2017   Hardback Price: $ 880.00   Web: $ 792.00
    Availability: In Stock
  10. 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
  11. 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
  12. 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
  13. 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
  14. 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
  15. International Tax Law

    International Tax Law

    Edited by Reuven S. Avi-Yonah
    In the last 20 years, a critically important argument has dominated international tax scholarship: whether an international tax regime exists and if countries are constrained by it within their own tax legislation. This debate has had major implications on the current post-financial crisis efforts by governmental organizations, such as the G20 and OECD, in drafting multilateral international tax rules. Learn More
    2016   Hardback Price: $ 777.00   Web: $ 699.30
    Availability: In Stock
  16. 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
  17. 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
  18. 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
  19. 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
  20. 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