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Internet Taxation, 1999.
Legal and regulatory aspects (local, state and federal), impact on electronic commerce and internet service providers, industry views and global issues. Table of Contents.
5,850 words (approx. 23.4 pages), 10 sources, $ 135.95
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From the Paper
"Table of Contents
Table of Contents
Introduction
Literature Review
Social and Political Implications of Internet Taxation
Applicable Businesses
The Internet Industry's Views on Taxation
Global Factors Affecting Internet Taxation
Failed Internet Taxation Proposals
The Internet Tax Freedom Act
The Aftermath of the Internet Tax Freedom Act
Internet Taxes After the Internet Tax Freedom Act
Project Design
Government Sources
Other Sources
Results
Conclusions
Recommendations
References
Introduction
Electronic commerce is rapidly becoming a common way for individuals to transact business with companies located both locally and throughout the world. Retailers recognize the potential of electronic commerce and respect the low overhead that it commands (by reducing the need for a physical presence); consumers respond to the convenience and the often low prices which are offered on the Internet. Government agencies also recognize the potential of electronic commerce in the tax revenues which such commerce represents. Tax laws were designed for a traditional manufacturing society where companies had clear physical presence in a particular location; these laws are difficult to apply to ..."
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NAFTA and U.S. Taxation, 2002.
An examination of the NAFTA impact on U.S. taxation related to international transactions.
1,566 words (approx. 6.3 pages), 7 sources, MLA, $ 51.95
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Abstract
This paper evaluates impact of the North American Free Trade Agreement (NAFTA) on United States taxation and in particular to international transactions. It looks at how the NAFTA is not really a tax treaty and how taxation is not addressed in the treaty. The signatory nations to the NAFTA renegotiated bilateral tax treaties subsequent to the implementation of the treaty to address taxation issues that were affected by the provisions of the treaty. There is an emphasis on the issues that are related to taxation on the basis of source income and to the amelioration of double taxation.
From the Paper
"The Organization for Economic Cooperation and Development (OECD) observed that globalization, the deregulation of financial markets, and financial innovation have led to major changes in the volume, composition and direction of international capital flows, which places increasing demands on taxation systems. "Taxes are an important consideration in foreign direct investment (FDI) and in cross-border portfolio investment decisions of financial and non-financial corporations and individuals. Tax-driven investment and savings decisions raise concerns about economic efficiency and equity, as well as problems of evasion and avoidance" (Organization for Economic Cooperation and Development, 1999, p. 21)."
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The Economic Efficiency of Taxation in Canada, 2002.
Examines the efficiency of taxation, especially income tax, to the economics of Canada, using the ideas of Joseph E. Stiglitz as a reference.
2,650 words (approx. 10.6 pages), 5 sources, $ 97.95
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Abstract
Few would argue that our present system of taxation in Canada is an economically efficient one. While this is not entirely surprising, considering the polemical value inherent to taxation itself, it is a contention worthy of verification. Indeed, it is the objective of this paper to scrutinize the economic efficiency of taxation, with specific regard to income tax. The work of Joseph E. Stiglitz, which will be highlighted throughout this paper, proves helpful in both elucidating the issues surrounding the economic efficiency of taxation and some possible strategies to make it more efficient.
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Nafta and Taxation, 2000.
The indirect impact of the free trade treaty on U.S. taxation, based on the member parties' negotiation of separate bilateral tax treaties.
1,350 words (approx. 5.4 pages), 7 sources, $ 47.95
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Abstract
The impact of the NAFTA on United States taxation related to international transactions was examined. The NAFTA is not a tax treaty, and taxation is not addressed in the treaty. The signatory nations to the NAFTA, however, renegotiated bilateral tax treaties subsequent to the implementation of the treaty to address taxation issues that were affected by the provisions of the treaty.
From the Paper
"NAFTA Impact on US Taxation
Executive Summary
The impact of the NAFTA on United States taxation related to international transactions was examined. The NAFTA is not a tax treaty, and taxation is not addressed in the treaty. The signatory nations to the NAFTA, however, renegotiated bilateral tax treaties subsequent to the implementation of the treaty to address taxation issues that were affected by the provisions of the treaty.
The impact of the NAFTA on United States taxation related to international transactions, therefore, was inferred on the basis of the comparison of tax treaties between Canada and the United States and between Mexico and the United States in existence prior to the ratification of the NAFTA with protocols of those treaties..."
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Taxation Systems in South Korea and the U.S.A., 2003.
Compares the individual and corporate taxation systems in South Korea and the United States.
3,910 words (approx. 15.6 pages), 10 sources, APA, $ 135.95
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Abstract
This paper compares the individual and corporate taxation systems in South Korea (Republic of Korea) and the U.S.A. It examines the approach of each country to taxation. The theoretical and political orientations of the tax systems also are addressed.
From the Paper
"This research compares tax systems of the Republic of Korea. ..."
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Taxation, 2008.
A brief overview of the purpose and practice of taxation in the U.S. and its effect on the economy.
784 words (approx. 3.1 pages), 3 sources, APA, $ 27.95
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Abstract
This paper examines how, in the United States, the government imposes several forms of taxes and price controls and how all individuals are required to pay direct and indirect taxes. It looks at how the approach of taxation has been a common debate for economists and policy makers and how most economists oppose price ceilings and price floors. It also discusses how the price controls have some positive and negative aspects that affect the economy and how the constraints of taxation on goods and price controls highly affect the U.S. economy.
From the Paper
"The economy is affected by government regulations of price controls. Price controls are most commonly used as a response to inflation. Price controls may help the poor break out of poverty by implying rent-control laws and minimum wage laws. The government imposes price ceiling and price floor limits for suppliers of goods. Most price ceilings are intended to protect consumers. A price ceiling is a legal maximum of how high a price can be charged on a product. The price ceiling may be set below or above equilibrium price. In a successful market the government may imposes a legal minimum on the price. For example, if the market prices are above the price ceiling there will be a binding constraint. With lower prices the quantity demanded will increase and may result in a shortage of product. The price floor set is the legal minimum on the price that a good can be sold. A price floor is more effective when greater than the equilibrium price."
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Taxation and Voting Behavior, 2003.
Discusses the link between taxation and voting behavior.
1,125 words (approx. 4.5 pages), 2 sources, $ 39.95
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Abstract
Examines negative voter behavior based on the kind of taxation levied. The paper is based on a study of the link between tax hikes and the loss of a gubernatorial incumbency.
From the Paper
"The question of whether voters always punish political leaders who raise taxes is the subject of Niemi, Stanley, and Vogel's article "State Economies and State Taxes: Do Voters Hold Governors Accountable?" The short answer is yes: The purpose of the article..."
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Progressive Taxation, 2006.
A definition and examination of progressive taxation.
1,739 words (approx. 7.0 pages), 6 sources, MLA, $ 56.95
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Abstract
This paper examines and discusses the progressive income tax. The paper defines progressive taxation, details its history and identifies the problems associated with such a system as well as possible solutions to these problems.
From the Paper
"In the modern era the debate over the constitutionally and the practicality of the progressive income tax has raged on. In the years since the Amendment to the constitution there have been many changes to taxation laws. The most profound of these changes was the tax reform act of 1986. This particular tax reform was important in defining the current tax system because it increased the progressivity of the combined personal and corporate income taxes (Wallace and Wasylenko). The reform act of 1986 reduced the highest marginal income tax rates from 50% to 28% for high-income persons and removed some lower-income persons from the tax roles. Initially it was believed that such reform would promote economic efficiency in labor supply and result in welfare gains for all citizens."
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Entrance to Masters in Taxation, 2007.
An application essay for a Masters of Science in taxation.
1,638 words (approx. 6.6 pages), 0 sources, $ 53.95
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Abstract
The application essay is written by a Taiwanese student applying for a Masters of Science in taxation. The writer discusses his recent move from Taiwan to the United States, and all the cultural difficulties that come with that decision. The writer further discusses his dream of becoming an international financial consultant.
From the Paper
"Taiwan was at that respective period in life my entire universe. I had never left the country, I had been surrounded by family and friends and had grown in a tradition that encouraged and encourages a close bond with the family. Work was also very special. I had a privileged chance of entering the TDK Company in Taiwan at an early age and stay there up to coming to America. The Eastern cultures, Taiwan included, propose a different structure at the workplace, with the colleagues forming a second family and the managers cultivating such close bonds with the company you work at."
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The Federalist Vision of Taxation, 2004.
This paper discusses the dilemma of taxation as presented by Alexander Hamilton in the ?Federalist Paper #30?.
1,005 words (approx. 4.0 pages), 6 sources, MLA, $ 35.95
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Abstract
This paper explains that when Alexander Hamilton wrote Federalist Paper #30 on December 28, 1787, the United States Congress, operating under a confederation of the thirteen former colonies, possessed no power to raise its own revenues. The author points out that Hamilton first tackled the dilemma of taxation by declaring that every government had to be capable of raising revenues. The paper presents an example of Hamilton?s basic argument that the Congress, having incurred such large revenue, would not become a tyranny, but rather, its good endeavors would serve to counterbalance the enormous wealth that might, at times, have become concentrated in private hands.
From the Paper
"Still more essential than the need for sufficient funds to aid in the general welfare, is the necessity of securing adequate financing in time of war. In Federalist paper #30, Hamilton states that even the richest and most powerful of nations are forced to take out huge loans in time of war. Taxation is necessary both for income and for good credit. Good credit would provide the new United States with a higher standing in the world, the respect of other nations, and the power to obtain funds for emergency expenditures such as war. War and credit thus reflected on a multitude of governmental operations and characteristics."
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U.K.'s Taxation System, 2002.
A look at the taxation system in the United Kingdom.
2,400 words (approx. 9.6 pages), 3 sources, $ 89.95
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Abstract
This report discusses about the taxation system of U.K. giving specific emphasis on capital tax and tax on dividends.
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E-Commerce Taxation, 2001.
Discusses political and legal issues; arguments of supporters and opponents of taxation; sales tax, state tax, problems of collection.
3,375 words (approx. 13.5 pages), 13 sources, $ 119.95
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From the Paper
Selected political and legal issues
"Most every State levies sales tax on purchases transacted within its borders. The funds generated from these taxes account for approximately one-third of each State's overall revenue, out of which a variety of citizen services are funded. As electronic commerce -- e-commerce -- which includes business transactions and retail trade, continues to grow at a dramatic pace, it is feared by many that "traditional" retail sales are being displaced by tax free purchases transacting in cyberspace, and thus, reducing States' income. Hence, considerable debate over whether the Internet should become a permanent tax free zone or whether it ..."
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Internet Taxation in the U.S.A., 2001.
A look at the controversial topic of imposing taxation on purchases over the internet.
2,100 words (approx. 8.4 pages), 6 sources, MLA, $ 65.95
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Abstract
This paper presents arguments supporting a tax-free zone and the arguments in opposition to a tax-free zone. It also looks at the current status of the law and shows which steps are required to resolve the issue.
From the Paper
"To begin the analysis of the situation, definition of some terms is necessary. When a transaction occurs between a seller and a buyer, the seller may be required to collect applicable state and local sales tax from the buyer. The requirement is based on whether or not the seller has a "physical presence", referred to as nexus, in the state where the sale occurred. Examples of nexus would be a retail store or a warehouse in the state. The companies with a number of physical locations are generally referred to as "brick-and-mortar" entities. If the seller does not have nexus in the state, they are not required to collect sales tax. The buyer may be required by the state to pay a use tax to the state. Most mail order sellers and Internet, e-commerce, sellers have nexus in few states and localities. In many case they have only one location."
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Taxation In Canada, 2002.
Discusses the Canadian tax system.
7,200 words (approx. 28.8 pages), 31 sources, $ 135.95
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Abstract
Discusses the Canadian tax system. Conceptual review of taxation theory. Adam Smith's theories. Models of taxation systems. Debt interest. Taxation policies. Analysis and assessment of alternative models of taxation systems and policies. The effectiveness of Canada's taxation system. Desirable societal outcomes. Recommendations for tax reform. Income tax exemptions.
From the Paper
"ALTERNATIVE MODELS OF TAXATION, ALTERNATIVE TAXATION POLICIES, AND THE TAXATION STRUCTURE IN CANADA
Introduction
This study examines and assesses the Canadian taxation structure within the context of alternative taxation models and alternative taxation policies. A substantial proportion of Canada's population assails the Canadian tax system,. while simultaneously outside of Canada organizations such as the United Nations rank Canada at or near to the top of the list as the best country in which to live.. Obviously, the country is doing something right. Nevertheless, there is always room for improvement in the realm of taxation. Further, changing environments frequently demand adjustments to taxation systems as a minimum and fundamental changes to such systems in some ..."
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E-commerce Taxation, 2002.
A discussion of a potential law that would tax sales made over the internet and its economic ramifications.
993 words (approx. 4.0 pages), 7 sources, MLA, $ 35.95
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Abstract
This paper examines the May 10, 2000 law passed to extend a ban on internet taxes for another five years. The writer argues that this law is unfair for two reasons. 1. The "brick and mortar" shops pay the price of lower sales since they are required by law to charge taxes and 2. The law benefits only the "technological haves" who have access to a computer and are able to do purchases on the internet. The writer discusses the move in the government to soon pass a law that could override this existing ban on tax, and start introducing partial tax on e-commerce.
From the Paper
"Originally passed last year, the Senate overwhelmingly approved The Internet Tax Freedom Act which barred state and local governments from imposing any new taxes on Internet access, ?bit? taxes on data flowing over networks, and multiple or discriminatory taxes on e-commerce. (Wired News, July 19, 1999.) The extension will be effective until October 2006, and will lengthen the current moratorium on taxing Internet access. It will also prevent ten states that allow access taxes from collecting them when the current ban expires."
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