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De Mattos F: Codigo Das Execucoes
Fiscaes Administrativas (1895)

Codigo Das Execucoes Fiscaes Administrativas (1895)

This book explains how property valuation is undertaken for the purposes of taxing land and determining compensation for compulsory acquisition in Australia, known as statutory valuation, together with how property valuation is undertaken for financial reporting purposes or regulatory valuation. Through an analysis of relevant concepts of value, statutes, standards and valuation methods, this book provides the framework within which statutory valuation is undertaken, being an easy guide to follow to the complex and often arcane world of statutory valuation and the globally applicable requirements of regulatory valuation.For statutory valuation for taxation purposes, the role of mass appraisal valuation approaches for land valuation is considered together with the future role of automated valuation models and the impact of climate change (through increased incidence of bushfires and floods) and systemic shocks such as the COVID-19 pandemic. For statutory valuation for compulsory acquisition compensation purposes, key concepts are considered, with a detailed review of compensation for market value, special value, severance, injurious affection and betterment/worsement. Complex and detailed legislation and case law for the payment of disturbance compensation and indigenous cultural loss compensation are reviewed and applied together with consideration of compensation for non-freehold interests such as leaseholds, easements, strata and substratum.For regulatory valuation purposes, the interrelated roles of international accounting standards and international valuation standards together with international financial reporting standards are considered, together with an outline of the relevant valuation methods for the assessment of fair value for financial reporting purposes.An essential textbook for students undertaking property valuation courses at undergraduate and postgraduate levels, this book is also a useful reference for practitioners in banking, accounting, law and other professions dealing with property taxation, compulsory acquisition and financial reporting.

Statutory and Regulatory Property Valuation in Australia

An Economic Approach to Preserving Open Markets and State Autonomy

Rethinking Tax Discrimination

Independently published

Individual income taxation can feel complicated because the rules do not operate in isolation.Gross income, exclusions, deductions, credits, basis, capital gains, timing, property transactions, and filing rules all interact to determine how much tax an individual ultimately owes.The Practical Textbook of the Taxation of Individual Income is designed to make those relationships easier to understand.Rather than presenting tax law as a collection of disconnected rules, this book explains the structure of individual income taxation and shows how the major concepts fit together in practical situations.Inside, you'll explore: - The structure of the federal individual income tax - Gross income - Statutory inclusions and exclusions - Compensation and fringe benefits - Gifts, inheritances, and other transfers - Deductions and limitations - Business and investment expenses - Personal deductions and allowances - Tax credits - Filing status and taxable units - Basis and adjusted basis - Gains and losses from property transactions - Capital gains and losses - Timing of income and deductions - Loans and cancellation-of-debt issues - Depreciation and cost recovery - Home ownership and related tax concepts - Retirement and deferred compensation - Tax computation - Common individual-tax problems - Practical analysis of federal tax rulesThe emphasis throughout is practical.What counts as income?When is an amount excluded?Which expenditures are deductible?How is basis determined?When does a property transaction create taxable gain?Why are some gains taxed differently from ordinary income?And how do deductions and credits affect the final tax calculation?By working through examples, calculations, and realistic tax situations, readers can develop a clearer understanding of how individual income tax rules operate together.Whether you're a law student, accounting student, tax-preparation student, paralegal, financial professional, business owner, or serious learner seeking a structured introduction to federal individual income taxation, this textbook provides a practical foundation.Understand the income.Identify the adjustment.Apply the deduction or credit.Determine the tax consequence.

A Practical Guide to Gross Income, Deductions, Credits, Basis, Capital Gains, Tax Computation, and Federal Tax Rules

The Practical Textbook of the Taxation of Individual Income

Designed specifically to be a working guide, Joint Ventures and Shareholder's Agreements is a highly practical one-stop guide to all the issues related to joint ventures and shareholders' agreements.

Joint Ventures and Shareholders' Agreements

Tax, Law, and Our Economic Selves

Imagining the Body

Reducing taxes is one of the best ways to boost your business's bottom line. Tax Savvy for Small Business is your one-stop guide for understanding how your business is taxed and how you can reduce your taxes. This book shows you how to: <ul> <li>deduct operating expenses</li> <li>deduct travel, vehicle, and meal expenses</li> <li>take advantage of tax credits</li> <li>write off long-term assets</li> <li>compare business structures</li> <li>keep solid business records, and</li> <li>handle an IRS audit.</li> </ul> This completely updated edition covers changes in tax rates, deductions, and credits. Tax Savvy for Small Business is the up-to-date resource you need to maximize your deductions and boost your business's bottom line.

A Complete Tax Strategy Guide

Tax Savvy for Small Business

Fiscal federalism is a longstanding subject of scholarly inquiry but has acquired renewed significance as the COVID-19 pandemic and climate change have exposed tensions between central revenue control and subnational spending responsibilities. Questions concerning the division of tax bases, the distribution of taxing powers and revenues, and the management of intergovernmental fiscal relations have taken on new urgency.

Fiscal Federalism: Law, Politics, and Economics examines these questions across federal, quasi-federal, devolved, unitary, and supranational systems. It adopts a comparative and interdisciplinary approach to analysing the allocation of tax bases and the mechanisms for sharing revenues, while considering how constitutional rules, political institutions, and economic pressures shape fiscal relations between central and subnational governments. The volume identifies common themes that emerge across otherwise diverse systems, reflects on practices and innovations developed in response to crisis, and assesses their wider relevance. Its central premise is that fiscal federalism is not merely a technical matter of public finance, but also a question of legal authority, political choice, institutional design, and public accountability. It shows that fiscal federalism is not a fixed constitutional settlement, but a continuing process of institutional adjustment shaped by law, politics, and economics.

This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read on Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations.

Law, Politics, and Economics

Fiscal Federalism

Sixty-eight tipped occupations just got a four-year tax break. Most of them won't use it. The ones who do can walk out the other side with real money in the bank. Without working a single extra shift.
The No Tax on Tips Act, signed July 4, 2025, lets most tipped workers deduct up to $25,000 in tips from federal income tax every year through 2028. Servers. Bartenders. Baristas. Hairstylists. Uber and Lyft drivers. Even podcasters and streamers who get audience tips. 
Sixty-eight occupations on the list. If tipping is part of your income, you might be on it. Includes the 2026 updates.
This book covers the law in plain English. It also covers the part the law won't help with: actually making more tips in the first place.
Rusty Collyer didn't grow up on a dining room floor. His kids did. He listened to their shifts for years. The doubles, the bad tables, the regulars who tipped well and the ones who didn't. Then he wrote the book he wishes someone had handed them on day one.
What's in it:- Why the No Tax on Tips Act can put up to $25,000 a year back in your pocket, with the four-year window and the rules explained the way someone who actually has to file would want them explained
- Why three menu suggestions makes you more money than two
- The silent intro, the recovery line, the 86 board. Small floor moves that compound.
- How ten regulars tracked by name turns into a monthly raise
- Dealing with attitudes: your guests, your manager's, and yours
- What to do with the money once it shows up
- What matters more than tonight's tips ever will
Plenty of tips in this book. Both kinds (pun intended). The four-year tax window is the easy part. What you do with it is the better part.

Tipped In Your Favor

Irish Audiovisual Production Tax Incentives

Named by The New Yorker as one of the Best Books of 2025 and featured on the Armchair Expert podcast with Dax Shepherd.A revelatory book that lifts the curtain on America's most consequential public deception: how the rich get richer using tools the government gave them. Amid conflicting narratives about the drivers of wealth and inequality in the United States, one constant hovers in the background: the US tax code. No political force has been more consequential--or more utterly opaque--than the 7,000-page document that details who pays what in American society and government. Most of us have a sense that it's an unfair system. But does anyone know exactly how it's unfair? Legal scholar Ray D. Madoff knows. In The Second Estate, she offers an unprecedented look behind the scenes of America's byzantine system of taxation, laying bare not only its capacity to consolidate wealth but also the mechanisms by which it has created two fundamentally separate American societies: the working Americans who pay and the ultra-rich who benefit. This is not a story of offshore accounts or secret tax havens. In The Second Estate, Madoff shows that the US system itself has, over time, been stripped and reconstituted such that it now offers a series of secret paths, hidden in plain sight, for wealthy people in the know to avoid taxation altogether. Through the strategic avoidance of traditional income, leveraging of investments and debt, and exploitation of rules designed to promote charitable giving, America's wealthy do more than just pay less than their share; they remove themselves from the tax system entirely. Wealth becomes its own sovereign state, and the living is surprisingly--and maddeningly--cheap.

How the Tax Code Made an American Aristocracy

The Second Estate

Tradd Street Press

"The Modern Law of Rating" is a comprehensive and authoritative legal treatise that provides a thorough examination of the principles and practices governing the assessment and collection of local rates. Authored by E.M. Konstam, a distinguished expert in the field of taxation and valuation, this work serves as an essential reference for legal practitioners, surveyors, and local government officials navigating the complexities of the rating system in the early 20th century.The text meticulously explores the statutory frameworks and judicial precedents that defined property valuation for rating purposes. It covers critical topics such as the determination of rateable value, the classification of various types of property, and the procedural requirements for appeals and assessments. By synthesizing the "Modern Law of Rating" into an organized and accessible format, Konstam offers deep insights into the economic and legal foundations of local finance. This work is not only a practical guide for the historical application of rating law but also a significant scholarly contribution to the development of administrative and tax law. Its enduring clarity and depth make it a foundational resource for anyone studying the evolution of property rights and public taxation in a legal context.This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you may see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

The Modern Law of Rating

Commonwealth Caribbean Law

Commonwealth Caribbean Tax Law is the only comprehensive textbook on tax law in the region, exploring the fundamental policy choices and the application of the laws relating to taxation within the Commonwealth Caribbean. Offering a full overview of taxation within the Caribbean region, the textbook addresses the taxation of both corporate bodies and individuals, as well as both direct and indirect taxes. It is the only text in the region covering these elements as well as international and regional tax developments. It also offers a critical perspective on the legislative landscape of taxation law and considers the challenges of an ever-increasing modern digital economy.This textbook will be essential reading for students with no prior knowledge of taxation law, as well as commercial practitioners involved in both contentious and non-contentious (pure advisory and transactional) matters.

Commonwealth Caribbean Tax Law

Codigo Das Execucoes Fiscaes Administrativas (1895)

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