Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
I do not have any doubt that when we proceed to shift the taxes around so that one set of taxpayers pays a lot more taxes and somebody else pays a lot less taxes, the people who benefit from it do not remember it very long. They tend to feel that it should have been that way all the time, and the people who are paying the additional taxes resent it very bitterly. —Sen. Russell Long
It is not righteousness that you turn your faces toward the East and West, but righteousness is that one should believe in God and the last day and the angels and the Book and the prophets, and give away wealth out of love for Him to the near of kin, and the orphans, and the needy, and the wayfarer, and the beggars, and the captives, and keep up prayer and pay the poor-rate.... —The Qur’an, Surah II 177
Acetylene, Achievement awards, Acts of God, Affidavits, Age 55 or over, Age 65 or over, Agricultural irrigation projects, Agricultural labor, Aircraft, Air force, Alaska, Alcohol fuel credit, Aliens, Alimony and separate maintenance payments, Alternative minimum tax, Ambulances, Ammonia, Amortization, Amusement expenses, Anti-cruelty organizations, Apostolic associations, Apothecaries, Aquatic resources trust fund, Arbitrage bonds,… —Research Institute of America Index to Internal Revenue Code
In my own case the words of such an act as the Income Tax, for example, merely dance before my eyes in a meaningless procession: cross-reference to cross-reference, exception upon exception—couched in abstract terms that offer no handle to seize hold of—leave in my mind only a confused sense of some vitally important, but successfully concealed, purport, which it is my duty to extract, but which is within my power, if at all, only after the most inordinate expenditure of time. —Learned Hand, The Spirit of Liberty