Tax law design and drafting / editor Victor Thuronyi.

Incluye bibliografía.

Volumen 1. Chapter 1. Tax legislative process / Richard K. Gordon and Victor Thuronyi p. 1 -- Chapter 2. Legal framework for taxation / Frans Vanistendael p. 15 -- Chapter 3. Drafting tax legislation / Victor Thuronyi p. 71 -- Chapter 4. Law of tax administration and procedure / Richard K. Gordon p. 95 --Chapter 5. Regulation of tax professionals / Victor Thuronyi and Frans Vanistendael p. 135 -- Chapter 6. Value-added tax / David Williams p. 164 -- Chapter 7. VAT treatment of immovable property / Sijbren cnossen p. 231 -- Chapter 8. Excises / Ben J. M.Terra p. 246 -- Chapter 9. Tax on land and buildings / Joan M. Youngman p. 264 -- Chapter 10. Taxation of wealth / Rebecca S. Rudnick and Richard K. Gordon p. 292 -- Chapter 11. Social security taxation / David Williams p. 340 -- Chapter 12. Presumptive taxation / Victor Thuronyi p. 401 -- Chapter 13. Adjusting taxes for inflation / Victor Thuronyi p. 434 --Table of tax laws cited p. 477 -- Biographical sketches p. 489 -- Volumen 2. -- Chapter 14. Individual income tax / Lee Burns and Richard Krever p. 495 -- Chapter 15. The pay-as-you-earn tax on wages / Koenraad van der Heeden p. 564 -- Chapter 16. Taxation of income from business and investment / Lee Burns and Richard Krever p. 597 -- Chapter 17. Depreciation, amortization, and depletion / Richard K. Gordon p. 682 -- Chapter 18. International aspects of income tax / Richard J. Vann p. 718 -- Chapter 19. Taxation of enterprises and their owners / Graeme S. Cooper and Richard K. Gordon p. 811 -- Chapter 20. Taxation of corporate reorganizations / Frans Vanistendael p. 895 -- 21. Fiscal transparency / Alexander Easson and Victor Thuronyi p. 925 -- Chapter 22. Taxation of investment funds / Eric M. Zolt p. 969 Chapter 23. Income tax incentives for investment / David Holland and Richard J. Vann p. 986 -- Comparative tax law bibliography p. 1021 -- Bibliography of tax laws p. 1026 Index p. 1172.