This PDF book covers the following topics related to Tax : Tax and society, What is tax?, Why we tax, Tax and choice, The underpinnings of a good tax system, The policy decisions tax must impact, The ideal tax system, As the Chancellor might put it.
Author(s): Richard Murphy
250 Pages
Structure of Income Taxation UC Davis
The link directs to a PDF presentation related to Taxation and covers the following topics : Optimal Income Taxation, Income Taxation in the US, Simple Model with No Incentive Issues, Mirrlees Model, Intensive vs. Extensive Margins.
Author(s): Hilary Hoynes, UC Davis
56 Pages
Taxes And Business Strategy by MIT
This page has lecture notes to Taxes And Business Strategy and covers a range of topics related to tax planning, compensation, corporate formation, and international taxation. It provides an introduction to the role of taxes in business and presents a framework for tax planning. It also covers implicit taxes and clienteles, organizational form, and non-tax costs. Marginal tax rates, compensation, and corporate formation are also discussed, along with capital structure, taxable and tax-free acquisitions, divestitures, and miscellaneous topics. The course aims to equip students with the knowledge and skills necessary to understand the impact of taxes on business decisions and to develop effective tax planning strategies.
Author(s): Prof. George Plesko, Massachusetts Institute of Technology
NA Pages
The Income-tax Act, 1961 is the charging Statute of Income Tax in India. It provides for levy, administration, collection and recovery of Income Tax.
Author(s): Government of India
NA Pages
Traditional finance and other business courses notes analyze a broad spectrum of factors affecting business decision-making but typically give little systematic consideration to the role of taxes. In contrast, traditional tax accounting course note concentrate on administrative issues while ignoring the richness of the context in which tax factors operate. The objective of this note is to bridge this gap by providing a framework for recognizing tax planning opportunities and applying basic principles of tax strategy.
Author(s): Prof. George Plesko
NA Pages
Taxation of Salaried Employees, Pensioners and Senior Citizens in India
This book covers the following topics: An Introduction to Taxation, Salary Income, Perquisites Allowances, Overview of Income from House Property, Overview of Capital Gains, Deductions under VIA, Tax Rebate Relief, Permanent Account Number, Taxability of Retirement Benefits, Pensioners, Senior Citizens Taxation of Expatriates, Income tax on Fringe Benefits and Some relevant Case laws.
Author(s): Income Tax Department
88 Pages
