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Topic: Direct taxation

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	Taxation - Encyclopedia.WorldSearch (Site not responding. Last check: 2007-11-05)
		However, direct withdrawal also has some drawbacks: it puts part of the burden of processing taxes on the employer, and it also complicates matters when the employee is in a situation where he or she should pay significantly less or more than what is expected from its salary (because of tax-deductible expenses, or side revenues).
		Direct withholding is the method of collection of choice in most countries implementing income taxes, with the exception of France, where direct withholding is periodically discussed, but has so far not been implemented.
		Taxation as a percentage of GDP is today (2003) 56.1% in Denmark, 54.5% in France, 49.0% in the Euro area, 42.6% in the United Kingdom, 35.7% in the United States, 35.2% in The Republic of Ireland, and among all OECD members an average of 40.7%.
	encyclopedia.worldsearch.com /taxation.htm (4788 words)

	Taxation is Robbery, by Frank Chodorov (Site not responding. Last check: 2007-11-05)
		Direct taxation has been advocated since colonial times (along with universal suffrage), as the necessary implementation of democracy, as the essential instrument of "leveling." The opposition of the rich to direct taxation added virulence to the reformers who plugged for it.
		Taxation is now justified not by the need of revenue for the carrying on of specific social services, but as the necessary means for unspecified social betterment.
		Taxation is the proper means for diffusing the output of effort.
	www.mises.org /etexts/taxrob.asp (6571 words)

	Pollock v. Farmers' Loan and Trust Company
		Thus, in the matter of taxation, the Constitution recognizes the two great classes of direct and indirect taxes, and lays down two rules by which their imposition must be governed, namely: the rule of apportionment as to direct taxes, and the rule of uniformity as to duties, imposts and excises.
		Randolph, and the whole proposition, proportionate representation to direct taxation, and both to the white and three-fifths of the colored inhabitants, and requiring a census, was adopted.
		The compromise, in embracing the power of direct taxation, consisted not simply in including part of the slaves in the enumeration of population, but in providing that, as between State and State, such taxation should be proportioned to representation.
	supct.law.cornell.edu /supct/search/display.html?terms=constitutional%20or%20unconstitutional&url=/supct/html/historics/USSC_CR_0157_0429_ZO.html (9064 words)

	FindLaw for Legal Professionals - Case Law, Federal and State Resources, Forms, and Code
		Wilson to the effect that the rule of contribution by direct taxation should be according to the number of white inhabitants and three-fifths of every other description, and that, in order to ascertain the alterations in the direct taxation which might be required from time to time, a census should be taken.
		Randolph; and the whole proposition, proportionate representation to direct taxation, and both to the white and three-fifths of the colored in habitants, and requiring a census, was adopted.
		The prohibition is not against direct taxes on land, from which the implication is sought to be drawn that indirect taxes on land would be constitutional, but it is against all direct taxes; and it is admitted that a tax on real estate is a direct tax.
	caselaw.lp.findlaw.com /scripts/getcase.pl?navby=case&court=us&vol=157&page=429 (13526 words)

	1. The legal basis and justification of EC measures regarding company law and direct taxation
		On the other hand, directives, such as the Sixth Directive of 17 May 1977, are implemented by the national legislator but, considering their detailed form, leave only limited scope for national legislative discretion.
		Directives regarding VAT and capital duties are issued on the basis of Article 93 and/or Article 94 of the Treaty.
		In respect of taxation, the Regulation on the EEIG lays down that: “the profits and losses resulting from the activities of a grouping shall be taxable only in the hands of its members”.
	www.chetcuticauchi.com /jpc/research/eu-tax-harmonization-1.htm (1992 words)

	1777-1815: The Revolutionary War to the War of 1812
		They established that both representation and direct taxation would be proportional to population, with African-American slaves counting as three-fifths of a person in census tabulations.
		George Mason had inserted the word "direct" to modify Governeur Morris's original proposal for "taxation in proportion to representation." Mason feared that tying all kinds of taxes (tariffs and excises, for example) to congressional representation would only reestablish the ineffective requisition system that had operated under the Articles of Confederation.
		Direct taxes were rarely enacted, so the region's slave-enhanced liability did not amount to much of a penalty.
	www.tax.org /Museum/1777-1815.htm (5192 words)

	EUROPEAN PARLIAMENT FACT SHEETS - 3.4.8. Personal and company taxation
		Legislation on the taxation of companies has usually been based on Article 94 (100), which authorises "directives for the approximation of such laws, regulations or administrative provisions of Member States as directly affect the establishment or functioning of the common market".
		The taxation of those who work in or draw a pension from one Member State, but live and/or have dependent relatives in another, has been a continuing source of problems.
		This would have applied the general principle of taxation in the country of residence; but was not adopted by Council and was withdrawn in 1993.
	www.europarl.eu.int /factsheets/3_4_8_en.htm (1844 words)

	Pollock v. Farmers' Loan and Trust Company (Site not responding. Last check: 2007-11-05)
		Necessarily, the power to declare a law unconstitutional is always exercised with reluctance; but the duty to do so, in a proper case, cannot be declined, and must be discharged in accordance with the deliberate judgment of the tribunal in which the validity of the enactment is directly drawn in question.
		That the law is invalid because imposing indirect taxes in violation of the constitutional requirement of uniformity, and therein also in violation of the implied limitation upon taxation that all tax laws must apply equally, impartially, and uniformly to all similarly situated.
		Madison objected to the tax on carriages as "an unconstitutional tax," but Fisher Ames declared that he had satisfied himself that it was not a direct tax, as "the duty falls not on the possession, but on the use." Annals 730.
	supct.law.cornell.edu /supct/search/display.html?terms=religion%20and%20free%20or%20establishment&url=/supct/html/historics/USSC_CR_0157_0429_ZO.html (9064 words)

	>IDEA< Debatabase Topic: Direct Taxation [UK] (Site not responding. Last check: 2007-11-05)
		Direct taxation is a crude intrusion by an overbearing state into citizen’s lives.
		In fact, direct taxation is much better for the worse -off sections of society, as indirect taxation really would ensure that the poor paid proportionally more tax.
		Tax evasion is easy with direct taxation, as has been shown by the countless legal loopholes, such as offshore companies, that accountants use to ensure as little tax is paid as possible.
	www.debatabase.org /details_print.asp?topicID=134 (747 words)

	Tutor2u - direct taxation in the UK
		direct taxation in the UK Income tax is a direct tax on all incomes received by private individuals after certain allowances are made.
		A direct tax is a tax whose burden cannot be shifted onto someone else.
		Direct taxes in Britain are significantly lower than in Germany.
	www.tutor2u.net /economics/content/topics/fiscalpolicy/direct_taxes.htm (891 words)

	National Tax Journal : Substituting consumption-based direct taxation for income taxes as the international norm. @ ... (Site not responding. Last check: 2007-11-05)
		Start / N / National Tax Journal / June 01, 1992 / Substituting consumption-based direct taxation for income taxes as the international norm.
		There would be significant advantages to a worldwide switch from conventional income taxation to consumption-based direct taxation as the international norm.
		Also examined are the distinction in international tax principles between the taxation of the normal return to capital and the taxation of economic rents, and the implications of the principle of "administrative independence" as an objective of international tax relations.
	static.highbeam.com /n/nationaltaxjournal/june011992/substitutingconsumptionbaseddirecttaxationforincom/index.html (237 words)

	ABOUT THE SITE
		However, residence based taxation may not be acceptable to developingcountries as the same will erode their tax base substantially.
		In view of this, when a resident of a country earns income from a source in another country, he is subject to double taxation i.e.
		In the above scheme of taxation, source of income play crucial role since the country of source has a right to tax income and residence countries' relieve double taxation.
	www.indiaitlaw.com /ecomm_direct_taxation.htm (5102 words)

	gappu.com - CII recommends measures to streamline Direct Taxation (Site not responding. Last check: 2007-11-05)
		In view of the buoyancy in direct tax collections, this may be the right time to implement such a reduction in the tax rate.
		One area where direct tax measures could be used to create tangible benefits for the wider public is in rural housing.
		CII has always been of the view that taxation of dividend is double taxation - whether in the hands of the recipient or as a tax on companies that are distributing profits as dividends.
	www.gappu.com /article2260.html (812 words)

	CATHOLIC ENCYCLOPEDIA: Delaware
		Old Swedes' Church, built in 1698 under the direction of the celebrated Swedish minister Bjork, is still in use and in a splendid state of preservation.
		Under a statute, all real and personal property belonging to any church or religious society is not liable to assessment and taxation for public purposes, unless the property is in the form of a school where the tuition is not free.
		County and municipal assessment and taxation is employed.
	www.newadvent.org /cathen/04692a.htm (3794 words)

	A History of Taxation
		The Stamp Act imposed a direct tax on all newspapers printed in the colonies and most commercial and legal documents.
		In 1794 Settlers west of the Alleghenies, in opposition to Alexander Hamilton's excise tax of 1791, started what is now known as the "Whiskey Rebellion" The excise tax was considered discriminatory and the settlers rioted against the tax collectors.
		After the war the tax was declared unconstitutional by the same court because it represented direct taxation on the citizenry which was not allowed under the constitution.
	www.taxworld.org /History/TaxHistory.htm (1794 words)

	AllRefer.com - capital levy (Taxation) - Encyclopedia
		capital levy, form of taxation by which the government takes part of the capital of any person or business, as distinguished from a tax on personal or business income.
		It is usually applied to all capital above a certain minimum and may be set aside for a specific purpose, such as the reduction of the public debt.
		In World War II, Great Britain and the United States resorted to extremely high rates of direct taxation in order to accomplish many of the aims of the capital levy.
	reference.allrefer.com /encyclopedia/C/capitall.html (240 words)

	Vshadow: Taxation, Confiscation, and Speculation in Franklin (Site not responding. Last check: 2007-11-05)
		4: "Direct Taxation." Points out that the war has so disrupted foreign trade that the government will not get as much money from the tariff as it had estimated.
		1: "War Taxation." Denounces the Valley Spirit for criticizing the tax that has been established to pay the war debt in the North.
		Points out that the Southerners who, according to the Spirit, are responsible for the war consider themselves to be Democrats and argues that the amount of taxation necessary will mean no hardship for a country as wealthy as the United States.
	valley.vcdh.virginia.edu /Browser2/frbrowser/fr.file.taxation.html (273 words)

	Bulletin EU 6-2001 (en): 1.3.42 (Site not responding. Last check: 2007-11-05)
		With regard to the taxation of savings, the Council agreed that the Council, at its meeting in October, should agree on a mandate for negotiations with non-member countries.
		With regard to the Code of Conduct (Business Taxation) Group, the Council approved the work programme on transparency and exchange of information on transfer pricing as set out in Annex 1 to the group's report.
		With regard to the future work on all aspects of the tax package, the Council agreed to decide on a timetable for the forthcoming work in this area until the end of 2002 and to set up a high-level working party to coordinate the work and achieve parallel progress on the tax package.
	europe.eu.int /abc/doc/off/bull/en/200106/p103042.htm (127 words)

	UK National Audit Office press notice - Inland Revenue: Exchange of Information on Direct Taxation within the European ...
		The Netherlands Court of Audit, on behalf of the participants, presented the combined results of the examination to the Presidents of the European Parliament, the European Court of Auditors and the European Commission on 27 October 1997.
		In December 1977, the Council of the European Communities adopted a Directive on Mutual Assistance designed to strengthen co-operation between tax authorities by requiring them to provide each other with the information they need to make correct assessments of tax on income and capital.
		The Directive recognised that the progressive removal of regulatory barriers to cross-border trade and services had underlined the importance of such co-operation, not only to ensure correct assessments but to prevent tax evasion and fraud.
	www.nao.org.uk /pn/9798276.htm (621 words)

	Volume 5 Article Synopsis: Most-Favoured-Nation Treatment in Direct Taxation: Does EC Law Provide for Community ... (Site not responding. Last check: 2007-11-05)
		Despite of lack of harmonization of direct taxation in the European Union several landmark decisions of the European Court of Justice (ECJ) in recent years have clearly put the focus on the far-reaching impact of the fundamental freedoms of the EC Treaty on direct taxation.
		Such conclusion, however, would lead to most-favoured-nation treatment, or, synonymosly, community preference, in direct taxation, which would have an immediate multilateralization of all bilateral tax treaties concluded by EU Member States as a consequence.
		Based on the EC Treaty, the case-law of the ECJ, and the current state of scholary discussion this article attempts to derive an appropriate approach towards the issue of Community most-favoured nation treatment and its impact on direct taxation in the European Union.
	www.hbtlj.org /content/v05/v05Koflersn.htm (244 words)

	Louisiana's Dilemma: Direct Taxation is fun but it Irritates the Tourists (Site not responding. Last check: 2007-11-05)
		Direct Taxation is fun but it Irritates the Tourists
		Last January, NBC's Dateline aired a story about Louisiana's experiment with "Direct Taxation" of travelers of Interstate 10, which are mostly drug runners (as the cops see it) but may include a few tourists.
		By Direct Taxation I am referring to that form of taxation that has become increasingly popular in the last few years in which private property is directly seized from the citizens without the usual burdensome legal process.
	www.magnolia.net /~leonf/MyEssays/PissedOff/luez-1-e.html (2175 words)

	The Avalon Project : Agreement on Preparatory Transfer of Powers and Responsibilities - Annex V Protocol Concerning ...
		The powers and responsibilities of the Civil Administration in the sphere of direct taxation regarding income tax on income accrued or derived in the West Bank will be transferred to and will be assumed by the Palestinian Authority.
		The sphere of direct taxation shall include all matters dealt with in the laws, regulations and military orders listed in Appendix A, subject to the principles set forth below.
		Without derogating from the principle of territoriality in taxation, i.e., the right of each tax administration to levy the income tax on income generated by economic activity in its area, and in accordance with the Declaration of Principles and with the Gaza-Jericho Agreement:
	www.yale.edu /lawweb/avalon/mideast/tp_annex5.htm (1830 words)

	EconPapers: Fancy a Stay at the "Hotel California"? Foreign Direct Investment, Taxation and Firing Costs
		The analysis considers the effect of profit taxation (as a measure of investment incentives) and an index of hiring and firing costs (proxying exit costs) on the location of US outward FDI in 33 host countries.
		The results suggest that US FDI, in particular in manufacturing is negatively affected by the level of profit taxation and exit costs.
		Hence, if countries want to attract FDI it may not suffice that incentives are provided in order to ease the entry of multinationals.
	econpapers.repec.org /paper/izaizadps/dp665.htm (329 words)

	Welcome to the Irish Taxation Institute (Site not responding. Last check: 2007-11-05)
		ITI is holding a series of open nights around the country to promote the AITI and Tax Technician qualifications.
		The Irish Taxation Institute currently has a vacancy for Head of Library and Information Services.
		The Irish Taxation Institute is carrying out research on “Irish Tax Law as a Competitive Advantage”.
	www.taxireland.ie (357 words)

	Aspen Publishers - Direct Taxation: Recent ECJ Developments
		Aspen Publishers - Direct Taxation: Recent ECJ Developments
		At present, a number of cases regarding the fundamental freedoms in respect to direct taxation are pending at the European Court of Justice.
		This book shall discuss the national background of the pending cases and a possible infringement of a fundamental freedom by observing the ECJ's testing scheme on the basis of the request for a preliminary ruling and if available of the opinion of the advocate general.
	www.aspenpublishers.com /Product.asp?catalog%5Fname=Aspen&category%5Fname=International+Taxation+51KN&product%5Fid=9041199160&Mode=BROWSE&ProductType=P (160 words)

	Brad Barnhill / Direct Taxation: Unconstitutional
		There is no direct tax authorized, nor collected by the United States this day on May 5th., 1999.
		The current code, USC Title 26, is the codification of the revision of the 1939 Code, known as the Internal Revenue Code of 1954, volume 68A.
		The Last Direct tax imposed upon the States party to the Union under the Constitution of the United States for the United States of America by the Congress of the United States was passed by the 37th Congress,Session I, Chapter 45, page 292 on August 5th, 1861.
	www.cooperativeindividualism.org /barnhill_taxationdirect.html (746 words)

	Welcome to DG TAXUD at the European Commission (Site not responding. Last check: 2007-11-05)
		Taxation and Customs Union DG At the European Commission
		Soon, a new web site for Taxation and Customs Union will become public.
		In the meantime, some information might appear in the "what's new" section.
	europa.eu.int /en/comm/dg21/dg21.html (64 words)

	SCADPlus: TAXATION
		Common taxation of parent companies and their subsidiaries
		Harmonization of the structure of excise-duties in several stages
		Mutual assistance by the authorities of the Member States in the field of direct taxation
	europa.eu.int /scadplus/leg/en/s10000.htm (159 words)

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