Tax Law Design and Drafting
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Summary of Contents
Volume 1
Contents of Volume 1
Preface
Acknowledgments ......................
Introduction ...........................
1 Tax Legislative Process
Richard K. Gordon and Victor Thuronyi . . .
2 Legal Framework for Taxation
Frans Vanistendael ....................
3 Drafting Tax Legislation
Victor Thuronyi
4 Law of Tax Administration and Procedure
Richard K. Gordon
5 Regulation of Tax Professionals
Victor Thuronyi and Frans Vanistendael . , .
6 Value-Added Tax
David Williams
7 VAT Treatment of Immovable Property
Sijbren Cnossen
8 Excises
Ben J.Ml, Terra .....................
9 Tax on Land and Buildings
Joan M. Youngman ..................
10 Taxation of Wealth
Rebecca S. Rudnick and Richard K. Gordon
11 Social Security Taxation
David Williams
12 Presumptive Taxation
Victor Thuronyi
13 Adjusting Taxes for Inflation
Victor Thuronyi
Table of Tax Laws Cited .
Biographical Sketches
Volume 2
Introduction .
14 individual income Tax
Lee Bums and Richard Krever
15 The Pay-As-You'Eam Tax on Wages
Koenraad van der Heeden
16 Taxation of Income from Business and Investment
Lee Bums and Richard Krever
1 7 Depreciation, Amortization, and Depletion Richard K, Gordon
18 international Aspects of Income Tax
Richard J. Vann
19 Taxation of Enterprises and Their Owners Graeme S. Cooper and Richard K. Gordon ........
20 Taxation of Corporate Reorganizations
Frans Vanistendael.
21 Fiscal Transparency
Alexander Easson and Victor Thuronyi
22 Taxation of Investment Funds
Eric Μ. Zolt
23 Income Tax Incentives for Investment
David Holland and Richard J. Vann
Comparative Tax Law Bibliography . .
Bibliography of Tax Laws
Volume 2
Page
Introduction xxi
Chapter 14. ln«liv iduai Income Tax
Lee Bums and Richard Krever 495
i. Introduction . 495
II. General Design. ...................................... 495
A. Scheduler Versus Global Income Taxes 495
B. Single or Separate Tax Laws ......................... 499
C. Charging Provision and Basic Terminology ............. 500
III. Taxable Income ...................................... 502
A. Gross Income 502
B. Exempt Income 504
C. Deductions. ...................................... 505
D. General Principles ................................. 505
1. Apportionment. . 506
2. Recouped Deductions. ........................... 506
3. Valuation ..................................... 50?
IV. Employment Income .................................. 509
A. Definition of Employment and Employment Income...... ,509
B. Employee Expenses 512
C. Employee Fringe Benefits ........................... 515
1. introduction ................................... 515
2. Choice of Tax Method ........................... 516
3. Identification, Valuation, and Exclusions ............ 521
V. Business and Investment Income. ........................ 524
VI. Miscellaneous Receipts ................................ 526
A. Windfalls ........................................ 526
B. Gifts 527
C. Scholarships...................................... 528
D. Damages. ........................................ 528
E. Social Welfare and Analogous Benefits and Expenses ..... 529
