Tax Law

Tax law or revenue law is an area of legal study in which public or sanctioned authorities, such as federal, state and municipal governments (as in the case of the US) use a body of rules and procedures (laws) to assess and collect taxes in a legal context. The rates and merits of the various taxes, imposed by the authorities, are attained via the political process inherent in these bodies of power, and not directly attributable to the actual domain of tax law itself.Tax law is part of public law. It covers the application of existing tax laws on individuals, …

Wikipedia

Publications

CSPI: Centre for Science in the Public Interest · 13 May 2024 English

Name of filer CENTER FOR SCIENCE IN THE EIN or SSN PUBLIC INTEREST 23-7122879 Name and title of officer or person subject to tax DR PETER LURIE EXECUTIVE DIRECTOR Part …

venture arrangements under applicable federal tax law, and take steps to safeguard the organization's


Fraser Institute · 30 April 2024 English

The key purpose of this study is to estimate the resources expended by individuals in complying with the Canadian personal income tax/payroll tax system in 2023. Roughly half of tax …

Civic Virtues of a Tax Return Filing Requirement. Tax Law Review 61, 1 (September 22): 53-88. <https:// scholarship


CCPA: Canadian Centre For Policy Alternatives · 29 April 2024 English

The opinions and recommendations in this report, and any errors, are those of the authors, and do not necessarily reflect the views of the funders of this report. [...] Among …

be included in the recipient’s taxable income. Tax law professor Neil Brooks proposed a cut-off of $3


ARCC: Abortion Rights Coalition of Canada · 4 April 2024 English

In fact, the current definition comes from the 1891 English House of Lords decision, Pemsel.8 That case set out four categories of charitable purposes: (1) the relief of poverty, (2) …

of examining the books and records of a taxpayer to confirm whether they are fulfilling their tax obligations, following tax laws correctly, and receiving the benefits and refunds to which they are entitled.71 Revocation of charity status by the


IISD: International Institute for Sustainable Development · 22 March 2024 English

Do policy-makers need to rethink fiscal policies to ensure the financial benefits from critical minerals are shared fairly?Are current fiscal approaches and policies aligned with national strategies, including ensuring that …

framework. In some countries, their royalty or tax law may not clearly specify by-products and co-products


Childcare Resource and Research Unit · 2 March 2024 English

For the first time, the assessment goes beyond the laws on the books—de jure—to examine the frameworks supporting implementation of the law and to gauge experts’ opinions on the outcome …

for accessing services. Gender differences under tax law are not measured by this question. • Whether there for accessing services. Gender differences under tax law are not measured by this question. • Whether a


IISD: International Institute for Sustainable Development · 22 February 2024 English

This report outlines and compares various policy measures that Costa Rica, Gabon, Indonesia, Peru, and Rwanda have put in place to address deforestation.

encourage compliance with the FSC standard. The 2020 tax law provides breaks on miscellaneous taxes and duties


Muttart Foundation · 26 January 2024 English

Which one should it be? • What criteria is used at the point of registration? • How can we make the process more accessible while protecting the public interest and …

charity tax-exemption has been part of federal tax law since 1913, but the formal collection of information


IISD: International Institute for Sustainable Development · 13 December 2023 English

Liquified natural gas (LNG) export projects have been promoted as a way to boost economic development in Mozambique. The European Union has ties to all these projects. This report highlights …

Companies must be subject to standard tax laws, and not be allowed to evade tax payments. 3.


IISD: International Institute for Sustainable Development · 11 December 2023 English

A compendium of best practices for governments to manage the full range of issues in the mining sector.The Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development supports more than …

laid out in the mining law, a dedicated mining tax law, and/or the general tax/revenue code. • Government


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