In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.

Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. Among the numerous timing issues arising out of applying tax rules, the book addresses the following: – time limits within which relief must be requested; – statutes of limitation for claiming a tax refund; – transitional issues relating to changes in tax treaties; – attribution of profits and expenses to a moving or closed-down business; – effect of tax-related CJEU decisions and EU directives; – compliance of exit tax regimes with free movement; – limits of retroactivity under principles protected by the EU Charter and the ECHR; and – conflict between efficiency of taxation and individual rights. Derived from a recent conference organized by the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg, the book brings together contributions from leading tax experts from various areas of tax practice, academia, and the judiciary. Among other issues, the book notably expands on how economic theory can inform a constitutional analysis of the timing of taxation. There is no other work that concentrates so usefully on the difficulties associated with applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. This book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsels, and academics.

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 will 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 Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Excerpt from Taxing Times; The Case for Irs Reform: Hearing Before the Subcommittee on National Economic Growth, Natural Resources, and Regulatory Affairs of the Committee on Government Reform and Oversight, House of Representatives, One Hundred Fourth Congress, Second Session, April 3, 1996 As tax day is fast approaching, the Internal Revenue Code, our obligation to file our taxes, the copious forms we have to fill out, the regulations we must comply with, are obviously on our minds. During my campaign for the us. Congress and as a part of my tenure in Congress, I have consistently asked my constituents what issues they want me to address. And consistently, they have said to me that they are concerned about the tax burden imposed upon them by the Federal Government. They have said to me what they hope we will do in this Congress is to get Government off their backs so that they can build their businesses, create jobs and pro vide for their families. Let me turn just for a moment and refer to the exhibits which you see behind you, because I think they are quite interesting. To my right, your left, is the joint resolution establishing the authority of the us. Congress to collect an income tax - to levy and collect an income tax. That was passed in 1909 and became the l6th amendment to the us. Constitution. On my left, your right, you will see the first Income Tax Code of the Nation. That is, by the way, the entire first Income Tax Code of the Nation. It consists of approximately 15 pages. By contrast, you will see in front of me all these volumes. They comprise approximately pages of Tax Code which now govern your conduct and the payment of your taxes. That is quite a dramatic change between 1909 and 1996 where we sit in this particular circumstance. What then is the purpose of this hearing? Well, let me start with one issue that is of great concern to me and has some bearing here, and that is that in 1992, as chairman of the It's Time anti-tax initiative, the proposition 108, we passed a constitutional amend ment here in Arizona to require a two-thirds majority before taxes in the State could be raised yet again. I made a pledge that as a Member of the us. Congress, I would take that fight to the Fed eral Government, and I have done so. Early in my term, I urged House Speaker Newt Gingrich to schedule a vote on a tax limita tion amendment. And as many of you know, that vote will occur this year just shortly less than 2 weeks from today. On tax day 1996, April 15, Monday, a week from this coming Monday, there will be a vote in the us. Congress on a tax limitation amendment, an amendment that follows the Arizona example, requiring a super majority by both the House and the Senate before taxes can be raised. Four out of the last five Federal tax increases have been passed with less than a two-thirds majority. This amendment, the tax limitation amendment, would make it somewhat more difficult for the Congress to raise your Federal taxes one more time. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.