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IPA97 - An Accounting for British Income Tax in its Social and Institutional Context
Content: Taxation practice involves an accounting for taxable profits which is conditioned by social relations, political realities and institutional rivalries. This paper is the first of three studies (Lamb, 1997a, 1997b) that trace the emergence of enduring...
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IPA97 - An Accounting for British Income Tax in its Social and Institutional Context
Content: Taxation practice involves an accounting for taxable profits which is conditioned by social relations, political realities and institutional rivalries. This paper is the first of three studies (Lamb, 1997a, 1997b) that trace the emergence of enduring...
Running a business -- accounting for income tax and related deductions
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EIC TACKLES ISSUES OF INCOME TAX , TRUSTS AND ACCOUNTING FOR RETAINED INTERESTS
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EconPapers: Accounting for the Family in European Income Tax Systems.
Content: Abstract: Tax systems are expected to achieve many things at once and this paper discusses the trade-offs involved in attempting to reconcile conflicting aims. It surveys the various instruments that are used to take account of marriage and the presence...
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