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PRINTED BOOKS
Author European Association of Tax Law Professors Conference (2003 : Cologne, Germany)

Title The notion of income from capital : EATLP Congress, Cologne 12-14 June 2003 / editors, Peter Essers and Arie Rijkers.

Published Amsterdam, Netherlands : IBFD, [2005]
©2005

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Location Call No. Status
 UniM Law ST 5  KM 337.151 N1 EURO    ASK AT DESK
Physical description xxvi, 338 pages ; 23 cm.
Series EATLP international tax series ; v.1.
EATLP international tax series ; v.1.
Contents Introduction / Peter Essers and Arie Rijkers. Part A: General Aspects of an Income Taxation on Income from Capital. Ch. I. The influence of tax principles on the taxation of income from capital / Joachim Lang -- Ch. IA. The influence of tax principles on the taxation of income from capital - a response / Wolfgang Gassner -- Ch. II. Economic aspects of taxation of income from capital / Manfred Rose -- Ch. III. Relationship between personal income tax on income from capital and other taxes on income from capital (corporate income tax, wealth tax, inheritance and gift tax and real-estate tax) / Claudio Sacchetto and Laura Castaldi -- Ch. IIIA. Relationship between personal income tax on income from capital and other taxes on income from capital (corporate income tax, wealth tax, inheritance and gift tax and real-estate tax) - a response / Daniel Gutmann -- Ch. IV. Fixed amount taxation with respect to income from capital in personal income taxation / Henk van Arendonk. Part B: The Notion of Income from Capital: the Taxable Base. Ch. I. Accrual versus realization / Peter Kavelaars -- Ch. II. Deferral possibilities / Kevin Holmes -- Ch. IIA. Deferral possibilities - a response / Alain Steichen -- Ch. III. Treatment of capital gains and losses / Judith Freedman -- Ch. IIIA. Treatment of capital gains and losses - a response / Leif Mutén -- Ch. IV. Influence of inflation / Ian Roxon -- Ch. V. Imputed income (including deductible costs) / Ian Roxon -- Ch. VI. Emigration taxes / Bertil Wiman. Part C: General Report / Peter Essers and Arie Rijkers.
Summary One of the most difficult questions faced in tax law is how to determine the taxable base. Starting from the ability-to-pay principle, income is generally considered to be the best indicator to measure the ability to pay taxes. The main question, however, is how income should be defined. Particularly the notion of income from capital causes many problems. Ordinary workers are bearing the burden of the fact that capital owners can no longer be taxed because of globalization and information technology. These problems were discussed in depth during the 2003 conference of the European Association of Tax Law Professors (EATLP) in Cologne. This book contains the proceedings of this conference. In the first part of the book the influence of general and specific principles on the taxation of income from capital is discussed, e.g. the influence of the S-H-S model, the source theory and the cash flow method. Further, the relationship between personal income taxes and other taxes related to income from capital is analysed. The second part deals with how European countries determine the taxable base of income from capital. This part shows how the conflict between the accrual concept of income and the realization principle is tackled in various European countries; the different possibilities of tax deferral in Europe, the possible treatment of capital gains and losses, the influence of inflation, the taxation of imputed income and, finally, the various emigration taxes in Europe are analysed. The third part of the book contains a general report based on the conclusions from the various contributions and discussions at the conference in Cologne.
Other author Essers, P. H. J. (Peter H. J.), 1957-
Rijkers, Arie.
International Board Fiscal Documentation.
Subject Capital levy -- European Union countries.
Capital gains tax -- European Union countries.
Income tax -- European Union countries.
ISSN 1574-9789
ISBN 9076078815