Authors: Neal Boortz. John Linder.
Paperback, 224 pages
Publisher: Harper Paperbacks
Publication Date: 2006-05-01


Reviews :

   

Wouldn't you love to abolish the IRS ...
Keep all the money in your paycheck ...
Pay taxes on what you spend, not what you earn ...
And eliminate all the fraud, hassle, and waste of our current system?

Then the FairTax is for you. In the face of the outlandish American tax burden, talk-radio firebrand Neal Boortz and Congressman John Linder are leading the charge to phase out our current, unfair system and enact the FairTax Plan, replacing the federal income tax and withholding system with a simple 23 percent retail sales tax on new goods and services. This dramatic revision of the current system, which would eliminate the reviled IRS, has already caught fire in the American heartland, with more than six hundred thousand taxpayers signing on in support of the plan.

As Boortz and Linder reveal in this first book on the FairTax, this radical but eminently sensible plan would end the annual national nightmare of filing income tax returns, while at the same time enlarging the federal tax base by collecting sales tax from every retail consumer in the country. The FairTax, they argue, would transform the fearsome bureaucracy of the IRS into a more transparent, accountable, and equitable tax collection system. Among other benefits, it will:

• Make America's tax code truly voluntary, without reducing revenue
• Replace today's indecipherable tax code with one simple sales tax
• Protect lower-income Americans by covering the tax on basic necessities
• Eliminate billions of dollars in embedded taxes we don't even know we're paying
• Bring offshore corporate dollars back into the U.S. economy

Endorsed by scores of leading economists and supported by a huge and growing grassroots movement, the FairTax Plan could revolutionize the way America pays for itself. In this straight-talking book, Neal Boortz and John Linder show you how it would work—and how you can help make it happen.

...

Authors: Russell Roberts.
Paperback, 144 pages
Publisher: Prentice Hall
Publication Date: 2006-10-08
Edition: 3

Reviews :

   

Written as a novel, the book makes the complex concepts, issues and terminology of international trade understandable for students.  Professors complain that their students cannot grasp the nature of how some economic tools are used or how they work in life.  This novel bridges the gap of concepts with applications by use of a fictional story.

 

David Ricardo comes to life to discuss international trade theory and policy with Ed Johnson, a fictional American television manufacturer seeking trade protection from television manufacturers. Their dialogue is a sophisticated, rigorous discussion of virtually every major issue in trade theory and policy. To illustrate the positive and normative effects of international trade and trade policy, Ricardo takes the reader and Ed Johnson into the future to see an America of free trade and an America of complete self-sufficiency. The fictional element brings these topics to life so that students gain the intuition and understanding of how trade changes the lives of people and the industries they work in. The fundamental intuition of how international markets function including general equilibrium effects and policy analysis is provided.

...

Authors: Charles H. Gustafson; Robert J. Peroni; Richard Crawford Pugh.
Hardcover, 1177 pages
Publisher: Thomson West
Publication Date: 2005-12-12
Edition: 3

Reviews :

    Designed for use in law schools, business schools and schools of management, this casebook outlines the determination and administration of U.S. income tax liabilities resulting from international transactions. Textual discussion, cases, rulings and problems, guides students through the basic tax considerations that confront foreign individuals and entities participating in the U.S. economy, and U.S. individuals and entities seeking to derive income abroad. Covers both the U.S. tax rules applicable to international transactions and the tax policy considerations underlying those rules....

Authors: Richard L. Doernberg.
Paperback, 542 pages
Publisher: West Group
Publication Date: 2006-11-02
Edition: 7th

Reviews :

    This Nutshell provides the fundamentals of U.S. international taxation. Addresses the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. citizens and residents, focusing on the U.S. foreign tax credit. Special U.S. international tax provisions creating incentives or disincentives for certain conduct or forms of business transactions are featured....

Authors: George B.N. Ayittey.
Paperback, 512 pages
Publisher: Palgrave Macmillan
Publication Date: 2006-09-01


Reviews :

    ...

Authors: Joseph Isenbergh.
Paperback, 297 pages
Publisher: Foundation Press
Publication Date: 2005-06-01
Edition: 2

Reviews :

    International Taxation discusses international aspects of tax systems originating in national environments. It focuses on U.S. taxation as applied to economic activity with an international element. Divided into four sections: basic elements of international taxation, inbound U.S. taxation, outbound U.S. taxation, and income tax treaties....

Authors: Michael McIntyre.
Paperback, 174 pages
Publisher: Kluwer Law International
Publication Date: 2002-10-08
Edition: 1

Reviews :

    The international aspects of income taxation have become increasingly important as countries worldwide have become more economically integrated. International Tax Primer provides an introduction to the policies that countries seek to advance with their international tax rules, with numerous examples drawn from the practices of both developed and developing countries. It grew out of the authors' work with the OECD in conducting seminars on international tax for tax officials in countries emerging from the collapse of the Soviet Union. The book emphasizes tax treaties and other cooperative arrangements that countries employ to coordinate their income tax systems with the tax systems of their trading partners. International Tax Primer strikes a balance between the specific and the general by illustrating the fundamental principles and structure of international tax with frequent reference to actual practice in a variety of countries. Coverage includes: the role of the tax adviser; tax planning techniques; international double taxation; transfer pricing; anti-avoidance rules; tax treaties, including discussion of the OECD and UN Model Treaties; emerging issues, such as e-commerce and harmful tax competition. The work also offers such practical features as: an extensive glossary of international tax terms; and a selected bibliography of international tax reference materials, including a list of periodicals devoted to international tax. Students, government officials, and tax practitioners who may be confronting international tax issues for the first time, as well as experienced international tax practitioners, will find International Tax Primer a helpful articulation of the fundamental principles that arise again and again in this field. The book works as both an introduction and a refresher in an area where issues often prove more complex than they seem and where a return to the basics is often the most helpful means of untangling a multi-layered problem. The second edition provides updates for recent developments and expands the coverage by providing many new examples. A chapter dealing with harmful tax competition, hybrid entities, and the taxation of e-commerce has been added to the book....

Authors: Geoff Nunberg.
Paperback, 288 pages
Publisher: PublicAffairs
Publication Date: 2007-07-02


Reviews :

    Talking Right is Nunberg's fierce and funny narrative of how the political right has ushered in a new linguistic order, aided unwittingly by the liberal media. While Democrats wade through wonky locutions like "social security lockbox," and "single payer," the right has become harder, meaner, and better at claiming words like "values," "government," "faith," and "freedom" for its own. In effect, conservatives have shifted the political center of gravity of the language itself to the right. "Whatever our politics," Nunberg observes, "when we talk about politics nowadays, we can't help using language that embodies a conservative worldview."

This new paperback edition of Talking Right, featuring a step-back cover and a new introduction by the author, will be catnip to political junkies as the presidential election campaign rhetoric heats up....

Authors: Kevin H. O'Rourke. Jeffrey G. Williamson.
Paperback, 343 pages
Publisher: The MIT Press
Publication Date: 2001-03-01


Reviews :

    Globalization is not a new phenomenon; nor is it irreversible. In Globalization and History, Kevin O'Rourke and Jeffrey Williamson present a coherent picture of trade, migration, and international capital flows in the Atlantic economy in the century prior to 1914--the first great globalization boom. The book's originality lies in its application of the tools of open-economy economics to this critical historical period--differentiating it from most previous work, which has been based on closed-economy or single-sector models. The authors also keep a close eye on globalization debates of the 1990s, using history to inform the present and vice versa. The book brings together research conducted by the authors over the past decade--work that has profoundly influenced how economic history is now written and that has found audiences in economics and history, as well as in the popular press. "Fans and foes of globalization usually agree on one thing: its inevitability. But that is a big mistake, as this fine piece of scholarship makes clear. . . . It is an exceptionally rigorous and insightful history of globalization. Its main message--that globalization can sow the seeds of its own destruction--is salutary. It should be required reading for anyone inclined to think that economic history is bunk." -- The Economist...

Authors: Stephen Holmes.
Paperback, 256 pages
Publisher: W. W. Norton & Company
Publication Date: 2000-04


Reviews :

    To "fight for your rights," or anyone else's, is not just to debate principles but to haggle over budgets. The simple insight that all legally enforceable rights cost money reminds us that freedom is not violated by a government that taxes and spends, but requires it--and requires a citizenry vigilant about how money is allocated. Drawing from these practical, commonsense notions, The Cost of Rights provideThe Economist)....

    Whittle away the dense academic prose, and the message of The Cost of Rights is disarmingly simple: as Robert A. Heinlein once put it, "There ain't no such thing as a free lunch." If legal rights are to be considered meaningful, argue coauthors Stephen Holmes and Cass Sunstein, the existence of a government is required to first establish and then to enforce those rights. Running a government costs money; therefore, paying taxes is necessary in order to support the communal infrastructure that upholds individual rights. Each of the book's 14 chapters is essentially a variation on this theme, considering the proposition with regard to property rights, the effect of scarcity upon liberty, or the ways in which religious liberty contributes to social stability, all leading back to the conclusion that "government is still the most effective instrument available by which a politically charged society can pursue its common objectives, including the shared aim of securing the protection of legal rights for all." ...