The Proper Tax Base: Structural Fairness from an International and Comparative Perspective - Essays in Honour of Paul McDaniel PDF
Preview The Proper Tax Base: Structural Fairness from an International and Comparative Perspective - Essays in Honour of Paul McDaniel
Editbeyd Yari v Braun&e r Martin J.M cMahon,J r. TheP roper TaxB ase Structural Fafirronmae ns s InternatiaonndaC lo mparative PerspectiEvses ayisn H onor ofP aulM cDaniel Series onl nte1·11ational Taxatio11 39 (�. WoltKelrusw er Law B&u siness TheP roperT axB ase SerieosnI nternatiToanxaalt ion VOLUME 39 FoundEidnigt ors RichaDrode mberKge,e sv anR aada nd KlVaougse tl SeniEodri tor ProfesDsro rK eveasn R aad, InternatiToanxaC le nteUrn,i versoifLt eyi den ManagEidnigt ors ProfesRsuotrhM ason, UniversoifCt oyn necticut oSfLc ahwo ol ProfesDsroE rk kehaRredi mer, UniversoifHt eyi delberg Thtei tpluebsl iisnth hesides r airelesi sattte hdee n odf t hviosl ume. TheP roperT axB ase StructuFraailr nefsrso ma nI nternational andC omparatiPveer spective-Essays inH onoro fP aulM cDaniel Editebdy Y ariv Brauner MartiJna meMsc MahonJ,r . ®WoltKelrusw er Law &B usiness Publishbeyd: KluweLra wI nternational PO Box3 16 240A0H Alpheana nd enR ijn TheN etherlands Websitwew:w .kluwerlaw.com Solda ndd istribiuntN eodr thC,e ntraanld S outAhm ericbay : AspenP ublishIenrcs., 720M1cK inneCyi rcle FrederiMcDk ,2 1704 UniteSdt atoefsA merica EmaiI :c [email protected] Solda ndd istribiunta eldlo thecro untrbiye:s TurpiDni stribuSteirovni cLetsd . StratBtuosni nePsasr k PegasDursi veB,i ggleswade BedfordshSiGr1 e 88 TQ UniteKdi ngdom Emailk:l [email protected] Printoenda cidjrpeaep er. eISBN9 78-1910--I94 48 -9 © 201K2lu weLra w InternatiBoYn,a lT hNee therlands Allr ights resNeor pvaerdot.f t hipsu blicamtaiyob ne r eproducsetdo,r ienda retriesvyaslt eomr, transmiitnta endyf ormo rb ya nym eanse,l ectronic, mepchhoatnoiccoaply,ri encgo,r dionrog t,h erwise, withowurti ttpeenr missfiroonmt hep ublisher. Permisstioou ns et hicso ntemnuts tb eo btainfreodm thec opyriogwhnte rP.l easaepp ltyo P:e rmissions DepartmeWnotl,t erKlsu weLre gal7,6N intAhv enue7,th F looNre,w YorkN,Y 10011-U5S2A0. 1, Emailp:e [email protected] PrintaenddB oundb yC PIG roup( UK)L tdC,r oydoCnR,O 4YY. SummaroyfC ontents Preface xiii PartI TaxE xpenditures 1 Chapte1r TheS tafofft heJ oinCto mmittoeneT axatiRoenv ision ofT axE xpenditCulraes sificaMteitohno dology: WhatI sT oB eM adeo fa ChangTeh atM akesN o Changes? 3 PauRl.M cDaniel Chapte2r TaxinTga xE xpenditures? 17 MartJi.Mn c Mahon, Jr. Chapte3r TheT axE xpenditCuornec epGtl obally 47 MiranSdtae wart Chapte4r TaxR eforma ndT axE xpendituirnAe uss tralia 87 RichJa.rV da nn Chapte5r TaxR eformP aulM cDanieSlt ylTeh:e R epeaolft heG rantor TrusRtu les 107 LaurEa.C unnin&g hNaomeB l.C unningham SummaorfCy o ntents PartI I TheF aiTra xB asea ndI nternatiToanxRa elf orm 119 Chapte6r HorizonEtqauli tRye visited 121 JameRse pe&t Dtiia Rnie ng Chapte7r WhatI sT hisTh inCga lleSdo urce? 139 LawreLnockek en Chapte8r FormulBaa seTdr ansfPerri cing 149 YarBirva uner ParItI I A ComparatiPveer spective 177 Chapte9r TheE U proposCeCdC TB-SomeT axT reatIys sues 179 Keevsa Rna ad Chapte1r0 ShareLde gaOlr ders: STohmoeu ghatbso utth eI nfluence ofE U CaseL aw onI nternatiToanxLa alw Ruleosf t he EU MemberS tates 187 IreJn.eJB .u rgers Chapte1r1 IntrGar oupL oans-AS wedisPhe rspective 211 BerWtiimla n Chapte1r2 EuropeaVnA T andJ urisdicttoiT oanx 223 AntoVnaizoq dueeRlze y VI TabloefC ontents Preface xiii ParIt TaxE xpenditures 1 Chapte1r TheS tafofft heJ oinCto mmittoeneT axatiRoenv ision ofT axE xpenditCulraes sification Methodology: WhatI sT o BeM adeo fa ChangTeh atM akesN o Changes? 3 PauRl.M cDaniel 1.1 Introduction 4 1.2 MethodolHoigsyt oriUcsaeldlTy o ClassiCfoyd eP rovisions 4 1.2.1T heT axB ase 5 1.2.2T axR ates 5 1.2.3T heT axabUlnei t 6 1.2.4A ccountRiunlge s 6 1.2.5I nternatiToanxaS ly stem 6 1.2.6T axA dministration 7 1.3 MethodolAodgoyp tebdy J CTS taff 7 1.3l. TaxS ubsidies 7 1.3.2T ax-InduScterdu ctDuirsatlo rtions 8 1.3.3T he2 008T axE xpenditEusrtei mates 9 1.4 Critioqufte h eR easofnso r theS tJaCfTfC 'hsa nges 10 1.5 Conclusions 15 TabolfeC ontents Chapte2r TaxinTga xE xpenditures? 17 MartJi.Mn c MahoJnr,. 2.1 Introduction 17 2.2 "TaxR eform"V ersu"sS pendiRnegf orm" 19 2.3 TheF ailuorfeC riticoifsT ma xE xpenditAunrael ysis 22 2.4 TaxinTga xE xpenditures 25 2.4.1D eterminWihnigc hT axE xpenditSuurbes idies Should TBaex ed 25 2.4.2D eterminHionwg t oT axT axabElxep enditure Subsidies 29 2.4.3T axinTga xE xpenditiusrU ensa dministrable 34 2.5 RevenuEen hancemeSnpte,n diRnegfo rma,n dT ax Reform-CurbTianxgE xpenditures 36 2.5.lT axE xpenditAurreeB so thI nefficainedn t Inequitable 36 2.5.2T axE xpenditAurreeo sfQ uestionEafbfliec acy 37 2.5.3T heC asefo r CurbiTnag xE xpenditures 38 2.6 Conclusion 44 Chapte3r TheT axE xpenditCuornec ept Globally 47 MiranSdtae wart 3. 1 Introduction 48 3.2 GlobaTlr endisnT axE xpenditRuerpeo rting 49 3.3 CountCrays eS tudies 58 3.3.1I ndia 58 3.32. Chile 65 3.3.3S outAhf rica 68 3.4 Purpoasned C hallenogfeT sa xE xpenditure Reporting 73 3.4.lP urpose 74 3.4.2T axE xpenditMuarnea gemeansta nE ffective Elemenotft heB udgePtr ocess 76 3.4.3T wo Challenges 78 3.5 Conclusion 84 Chapte4r TaxR eforma ndT axE xpendituirnAe uss tralia 87 RichJa.rV dan n 4.1 Introduction 87 4.2 TheA pproatcohT axR eform 89 4.3 TaxatioofLn a boIrn come 93 Vlll TabolfeC ontents 4.4 Savinagn dT axatioofIn n vestmIenncto me 94 4.5 PensiPolna nasn dt heF amilHyo me 99 4.6 Conclusion 104 Chapte5r TaxR eformP aulM cDanieSlt ylTeh:e R epeaolf t heG rantor Trust Rules 107 LauEr.aC unning& hNaomeB l.C unningham 5. 1 Introduction 107 5.2 TGhrea ntTorru sRtu les 110 5.3 TheI ntentioDneaflelcyt Girvaen tTorru st 113 5.3l. BasiIcD GTT ransaction 113 5.3.2I DGTI nstallSmaelnTetr ansaction 114 5. 4 TheA rgumenftor R epeal 116 5.5 Conclusion 117 PartI I TheF aiTra xB asea ndI nternatiToanxRa elf orm 119 Chapte6r HorizonEtqauli tRye visited 121 JameRse pe&t Dtiia nRei ng 6.1 Introduction 121 6.2 Why HE andV E LackN ormatiCvoen tent? 124 6.3 EfforttoSs u staai Dne sigRno lfeo rH E 127 6.4 Critioqufte h eA sserttihoanHt E LackNso rmative Content 129 6.4l. HE asa ProceRsesq uirement 129 6.4.2H E asE ven-HandEendfo rcement 134 6.5 Conclusion 136 Chapte7r WhatI sT hiTsh inCga lleSdo urce? 139 LawreLnockek en 7.1 Introduction 139 7.2 TheM odel 141 7.3 Applicatoifot nhseM odel 143 7.3.lG enerally 143 7.3.2I nterIenscto me 144 7.3.3I nterbeysA tn alogy 146 7.4 Conclusion 148 IX
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