scholarly journals The legal position of taxpayers in Tanzania: A Comparative Study of the tax System of Tanzania and The United Kingdom on The Promotion of Taxpayers Rights Especially with Respect to Legal Persons Subjected To Corporate Income Tax

2019 ◽  
Author(s):  
Talib Zahor
Keyword(s):  
United Kingdom ◽  
Comparative Study ◽  
Income Tax ◽  
Corporate Income Tax ◽  
Tax System ◽  
The United Kingdom ◽  
Legal Position

scholarly journals How Progressive is the U.S. Federal Tax System? A Historical and International Perspective

2007 ◽  
Vol 21 (1) ◽  
pp. 3-24 ◽  
Author(s):  
Thomas Piketty ◽  
Emmanuel Saez
Keyword(s):  
United States ◽  
United Kingdom ◽  
Income Tax ◽  
The United States ◽  
Tax Rates ◽  
Tax System ◽  
Tax Progressivity ◽  
The United Kingdom ◽  
Income Groups ◽  
The U.S

This paper provides estimates of federal tax rates by income groups in the United States since 1960, with special emphasis on very top income groups. We include individual and corporate income taxes, payroll taxes, and estate and gift taxes. The progressivity of the U.S. federal tax system at the top of the income distribution has declined dramatically since the 1960s. This dramatic drop in progressivity is due primarily to a drop in corporate taxes and in estate and gift taxes combined with a sharp change in the composition of top incomes away from capital income and toward labor income. The sharp drop in statutory top marginal individual income tax rates has contributed only moderately to the decline in tax progressivity. International comparisons confirm that is it critical to take into account other taxes than the individual income tax to properly assess the extent of overall tax progressivity, both for time trends and for cross-country comparisons. The pattern for the United Kingdom is similar to the U.S. pattern. France had less progressive taxes than the United States or the United Kingdom in 1970 but has experienced an increase in tax progressivity and has now a more progressive tax system than the United States or the United Kingdom.

scholarly journals Simplicity in Legislative Drafting and Rewriting Tax Legislation

2012 ◽  
Vol 43 (3) ◽  
pp. 517 ◽  
Author(s):  
Ivor Richardson
Keyword(s):  
United Kingdom ◽  
New Zealand ◽  
Income Tax ◽  
Common Law ◽  
Tax System ◽  
Tax Legislation ◽  
The United Kingdom ◽  
Law Commission

The search for simplicity in legislative drafting affects all legislatures. It is also central to the work of the New Zealand Law Commission and of governments in other comparable jurisdictions. Rather than exploring a range of statutes in various jurisdictions, this article focuses on income tax. It does so for two reasons. The first is that income tax has been crucial to the funding of government in common law jurisdictions and to achieving a legislative balance between simplicity and other criteria of an acceptable tax system. The second is that we can draw on three recent projects to rewrite income tax legislation – in Australia, the United Kingdom and New Zealand.

scholarly journals Postgraduate Supervision in the United Kingdom and Germany: A Comparative Study of Factors Influencing the Supervisory Relationship

2018 ◽  
Vol 6 (2) ◽  
pp. 51-57
Author(s):  
Omar Feraboli
Keyword(s):  
United Kingdom ◽  
Comparative Study ◽  
Academic Environment ◽  
Supervisory Relationship ◽  
The United Kingdom ◽  
Factors Influencing ◽  
University Systems ◽  
Phd Supervision ◽  
Personal Reflections ◽  
German Universities

This paper aims to examine and assess the approaches to postgraduate supervision in the United Kingdom (UK) and in Germany; the factors determining the differences between the two approaches and investigating their impact on the PhD supervision relationship. I combine personal reflections and experiences with the existing literature and with indices of performance and level of internationalisation of British and German universities. I examine several aspects and factors that affect the academic environment and hence determine differences across the British and German university systems, which are finally reflected in the approaches to postgraduate supervision.

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