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Introduction to Taxation -- Part I: Selected History of Indian Taxation: Taxation in Ancient India -- Taxation Under the Mughals.-Taxation in Early British Period.-Taxation in Pre-independence Period—The Salt Tax -- Part II: Theory of Taxation: Principles of Taxation -- Market Behaviour of Consumers and Producers -- Introduction of a Tax in the Market -- Incidence of a Tax -- Equity Effects of Taxation -- Tax and Stabilisation of the Economy -- Part III: Tax Law: Tax Assignment and Revenue Sharing -- Tax Legislation -- Drafting Tax Law -- Part IV: Prevalent Taxes: Income Taxes—Design and Evidence -- Taxation of Income from Interest, Dividends, and Capital Gains -- Taxation of Individual Income—India Case Study -- Corporate Income Tax—Design and Evidence -- Corporate Income Tax—India Case Study -- Minimum Alternate Tax —India Case Study -- Consumption and Production Taxes -- Environment Taxes and User Charges -- Indirect Taxation Prior to GST—India Case Study -- Goods and Services Tax (GST) —India Case Study -- Taxation of International Trade—Design and Experience -- Unusual Taxes -- Part V: International Taxation: Double Taxation Avoidance Agreements -- Specific Anti-Avoidance Rules (SAAR) -- General Anti-Avoidance Rules (GAAR) -- Tax Base Erosion and Profit Shifting (BEPS) -- Taxation of Digital Economy -- Part VI: Tax Administration: Structure, Customers and People -- Key Administration Processes -- Dispute Management -- Technology and Research -- Customs Administration -- Part VII: Ideal Tax Design: A Good Tax System: A Rapid Review.

Disparate commitments to reduce GHG emissions create demands for border carbon adjustments (BCAs) to prevent negative competitive effects and carbon leakage. BCAs that accomplish economic objectives and are administratively feasible, WTO-legal, and politically acceptable may be impossible. BCAs should be limited to a few basic energy-intensive and trade-exposed products and should be based on the lower of the carbon content of production in the importing country and actual carbon content, or perhaps "best available technology." Whether the World Trade Organization (WTO) would condone BCAs is unclear. BCAs violating basic trade rules might qualify for a special exception.

With opening of the economy in 1991 and subsequent removal of regulatory and trade barriers, India became an attractive investment (Foreign Direct Investment-FDI) destination. A large number of multinationals have established operations in India to utilise the services of available skilled manpower. Indian tax administration was always perceived to be difficult. The economic liberalisation had created challenges in integrating Indian tax system with the world economy during the adjustment phase. World financial environment had remained depressed since 2008. The actions of the government in the area of taxation laws during 2012 and 2013 with sudden introduction of General Anti-Avoidance Rules (GAAR) including retrospective amendment to law further aggravated the taxation environment specially in the area of international taxation. This badly affected the sentiments of the international investor community. In other words it can be said that the economic liberalization did not match with the tax aggressiveness and that probably led to some major concerns, and impacted ease of doing business. Though the government did take some steps during 2012 and 2013 and further more steps during 2014 and 2015 to soothe the investor sentiment, there are still areas of persisting concern which need to be addressed. Section one, introduction, broadly deals with the concerns of the multinationals in the area of taxation environment. Section two deals with the genesis of the recent crisis in this area and issues involved such as introduction of GAAR, international taxation, retrospective amendment dispute resolution etc. Section three deals with GAAR. Section four deals with various issues involved in the area of international taxation including Permanent Establishment, attribution of profits, transfer pricing, taxation of Information Technology (IT) and Information Technology enabled Services (ITeS) sectors, Advance Pricing Agreements (APAs) and Safe Harbour Rules. While Section five deals with retrospective amendments to the Income Tax Act and Section six deals with various aspects of dispute resolution, section seven deals with attitude of the tax administration. Section eight deals with the recent steps taken to address the taxation issues and section nine contains the conclusions and the areas that still needs to be addressed.

Cover -- Contents -- I. Introduction -- II. The Peer-to-Peer Economy -- A. The Scale of the Peer-to-Peer Economy -- B. Some Theory and Empirics on the Peer-to-Peer Economy -- Shrinking Transaction Costs -- A Short Primer on Two-sided Markets -- Some Empirical Results from the Literature -- III. Key Tax-Relevant Features of the Peer-to-Peer Economy -- A. Growth and Classification of P2P Activities -- B. Low Incomes, Low Rents -- C. Correcting for Externalities -- D. P2P Platforms as Data Recorders -- IV. How Should We Tax the Peer-to-Peer Economy? -- A. A Neutral or Targeted Treatment of P2P Businesses -- B. Tax Thresholds -- C. Cross-Border Taxation of P2P Services -- D. Treatment of Capital and Labor -- E. A Presumptive Tax System for the P2P Economy -- F. Exploiting Technology to Improve Tax Administration -- V. Conclusions -- Box 1. The Peer-to-Peer Economy in Developing Economies -- Box 2. Current Tax Treatment of P2P Businesses.

This dissertation is concerned with tax rates for the use of commodities in general, and energy in particular. Computable General Equilibrium (CGE) models are used to analyze the normative question of whether the tax rate for intermediate use by firms should be the same as the tax rate for final consumption by households. To answer this question, a distinction needs to be made between fiscal taxes for the purpose of raising revenue for the government, and Pigovian taxes for the purpose of changing behaviour. Concerning fiscal taxes, firms should not pay taxes on their use of inputs if the tax rates in final consumption are at their optimal level. If the tax rate for households is above the optimal level, intermediate use in firms should be taxed in order to increase the price of other commodities and reduce the distortion of relative prices. Essay 1 ascertains what factors determine the optimal relation between the tax rate for final consumption by households and intermediate use by firms. Essay 2 analyses Swedish energy taxes from the perspective of reducing global emission of CO2. It is found that the welfare maximizing tax rates are equal for households and firms not participating in emission trading, while firms that participate in emission trading should have a zero tax rate. Essays 3 and 4 deal with methodological issues. Essay 3 derives a new method for estimation of symmetric input-output tables from supply and use tables. This method solves the problem of negative coefficients, makes it possible to use both the industry and commodity technology assumptions simultaneously and enables the commodity technology assumption to be used even when the number of commodities is larger than the number of industries. Essay 4 describes the model used in the first two essays. The price structure developed here makes it possible to take into account price differences between different purchasers other than differences in tax rates. This essay also makes a comparison between the Swedish implementation of this model and other Swedish CGE-models used to analyse climate policy and energy taxation.

The difficulties in designing and implementing successful technological
systems which support business objectives, good work practices and high
quality outcomes are well known. Discusses the "modernisation" of the
Australian Taxation Office – an ambitious ten‐year programme of
organizational and tech‐nological change – which has its origins in the
need for re‐equipment and the recognition that the new systems must
support the way in which the Taxation Office would work in the future.
Review of the programme mid‐term shows considerable success, but also
areas where it has been difficult to achieve some of the aims. In spite
of the participatory framework, participants tend to feel that
technology has driven the process, rather than business or workplace
requirements. In particular, some initiatives have impacted negatively
on workers, and it has been difficult to integrate the implementation of
new systems with the design of better work practices. Recognition of
these problems has encouraged the development of new approaches to work
and systems design, and considerable further organizational and
structural change.

The goal of this study is the analysis of noise influence on real estate values as PortugueseNoise Code enforces building restrictions on municipal urban areas exceeding establishednoise limits. At present, municipalities are defining noise classification maps(mixed/sensitive areas) and, with noise maps, will determine conflict areas. On theseareas, and until mitigation measures enable noise reduction, private contractors will havetheir building permits refused on an excessive noise basis.In 2003, the Portuguese government issued the decree-law 287/2003, concerning RealEstate Taxation. Nominal valuation of urban property was considered outdated and in needfor reassessment with a new evaluation system based on objective parameters (constructioncost, built area, site location, construction quality and building purpose).As municipalities will have to communicate the inadequacy of vacant land for buildingconstruction, the following steps will be the reduction of nominal real estate value (basedon building construction potential) and the taxes income.The relationship noise/real estate taxes is based on GIS analysis performed onPortuguese cities, grouping land use, noise maps, noise classification areas and locationcoefficients. The combination noise maps/noise classification maps provides conflictareas and then, together with land use constraints, was possible to determine vacant landbuilding potential. This construction potential will not be effective as those properties haveexcessive noise levels. Then, considering location coefficient (delineated by nationalauthorities) is possible to evaluate new nominal values and potential loss regardingmunicipal taxes income. This will be an important incentive for municipalities toimplement their ongoing noise reduction plans.

Output is produced from labor and capital by technologies that differ in their emission intensity and relative capital intensity. Aggregate emissions decrease every individual's health, but each individual can invest its own health. Population grows by the difference of fertility and exogenous mortality. Labor is used in production or child rearing. I construct a differential game where the benevolent government is a leader that determines taxes and subsidies, while the representative family is a follower that saves in capital and decides on its number of children. The main results are as follows. Without government intervention, population increases or decreases indefinitely. Capital should be taxed, if dirty technology, and subsidized, if clean technology is relatively capital intensive. Child rearing should be taxed, if dirty technology is relatively capital intensive or mildly labor intensive.

Output is produced from labor and capital by technologies that differ in their emission intensity and relative capital intensity. Aggregate emissions decrease every individual's health, but each individual can invest its own health. Population grows by the difference of fertility and exogenous mortality. Labor is used in production or child rearing. I construct a differential game where the benevolent government is a leader that determines taxes and subsidies, while the representative family is a follower that saves in capital and decides on its number of children. The main results are as follows. Without government intervention, population increases or decreases indefinitely. Capital should be taxed, if dirty technology, and subsidized, if clean technology is relatively capital intensive. Child rearing should be taxed, if dirty technology is relatively capital intensive or mildly labor intensive.

This paper models theoretically and investigates empirically the consequences on local economic performance of state mandates on financially distressed authorities. In particular, I analyze the switch from systematic state bailout of regional health care deficits to selectively mandated hikes in regions' own business income tax rates that took place in Italy around the mid 2000s, and exploit such dramatic switch to identify the impact of tax policy on the economy. I model factor input use within a multi-jurisdiction neoclassical framework, where production takes place in plants, and physical capital requires energy in fixed proportions depending on the size of energy-saving capital that is installed along with physical capital. Energy-saving capital can be interpreted either as tangible information technology (IT) equipment (e.g., computer-aided line speed control devices) or as intangible assets (e.g., process design skills) lowering a plant energy requirement. The estimation results based on panel data for the Italian provinces and regions over a decade (2000-2010) reveal that, by raising the user cost of capital, mandated business income tax hikes stimulate province-level business energy use, lending support to the hypothesis of short run substitution between energy and energy-saving capital, and hamper the employment of human resources in science and technology (S&T) occupations, the latter being interpretable as a proxy for energy-saving capital.