{"title":"Robert F Van Brederode","description":null,"products":[{"product_id":"political-philosophy-and-taxation-book-robert-f-van-brederode-9789811910913","title":"Political Philosophy and Taxation","description":"This book explores how taxation is related to the role of the state and its relationship with its constituents, the concept of private property rights, the concepts of societal fairness and justice, and the battle between the individual and the collective. This book appeals to students and scholars who want to know how philosophers in the past and present think about taxation, and how their thinking has developed through cross-influencing. There exists no comprehensive study providing such an overview.          This book is a foundational study on the philosophical justification of taxation (qualitative aspect) and the normative qualifications required of tax law to constitute tax that is just and fair (distributive or quantitative aspect). The latter includes evaluation of what type of tax is morally correct or acceptable to realize distributive justice. This book covers periods from the Enlightenment era until the present. The philosophers are grouped together in schools of thought and each chapter except for chapter 1 and chapter 13, are is dedicated to a specific philosophical school.          Moreover, this book aims to provide an overview of each school of thinking and the individual philosophers, including placing them in the context of their times. The book has particular importance as the study of taxation is an underdeveloped area of political and legal philosophy.","brand":"WoB","offers":[{"title":"US \/ GOOD \/ SBYB","offer_id":50005963342097,"sku":"CIN981191091XG","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52431342797073,"sku":"NLS9789811910913","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/981191091X.jpg?v=1750808447"},{"product_id":"virtues-and-fallacies-of-vat-an-evaluation-after-50-years-book-robert-f-van-brederode-9789403524238","title":"Virtues and Fallacies of VAT: An Evaluation after 50 Years","description":null,"brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":51157377646865,"sku":"","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"GB \/ NEW \/ GARDNERS","offer_id":51157380038929,"sku":"NGR9789403524238","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52476884713745,"sku":"NLS9789403524238","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9403524235.jpg?v=1750840476"},{"product_id":"vat-and-financial-services-book-robert-f-van-brederode-9789811034633","title":"VAT and Financial Services","description":"This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":51630578991377,"sku":"","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"GB \/ NEW \/ GARDNERS","offer_id":51630580859153,"sku":"NGR9789811034633","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"GB \/ NEW \/ INGRAM","offer_id":52137861120273,"sku":"NLS9789811034633","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/981103463X.jpg?v=1751352736"},{"product_id":"ethics-and-taxation-book-robert-f-van-brederode-9789811500886","title":"Ethics and Taxation","description":"This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement.  In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as:  •\tthe nature of government •\tthe relation between government (the state) and its subjects or citizens •\tthe moral justification of taxes•\tthe link between property and taxation•\ttax planning, evasion and avoidance •\tcorporate social responsibility•\tthe use of coercive power in collecting taxes and enforcing tax laws •\tethical standards for tax advisors •\ttax payer rights •\tthe balance between individual rights to liberty and privacy, and government compliance and information requirements •\tthe moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and \tcorporate behavior.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ INGRAM","offer_id":52137248194833,"sku":"NLS9789811500886","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9789811500886.jpg?v=1757557390"},{"product_id":"ethics-and-taxation-book-robert-f-van-brederode-9789811500916","title":"Ethics and Taxation","description":"This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement.  In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as:  •\tthe nature of government •\tthe relation between government (the state) and its subjects or citizens •\tthe moral justification of taxes•\tthe link between property and taxation•\ttax planning, evasion and avoidance •\tcorporate social responsibility•\tthe use of coercive power in collecting taxes and enforcing tax laws •\tethical standards for tax advisors •\ttax payer rights •\tthe balance between individual rights to liberty and privacy, and government compliance and information requirements •\tthe moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and \tcorporate behavior.","brand":"WoB","offers":[{"title":"- \/ - \/ INTERNAL","offer_id":52331560599825,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":true},{"title":"GB \/ NEW \/ INGRAM","offer_id":52331561287953,"sku":"NLS9789811500916","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9789811500916.jpg?v=1758148858"},{"product_id":"systems-of-general-sales-taxation-book-robert-f-van-brederode-9789041128324","title":"Systems of General Sales Taxation","description":"Sales taxes - including gross receipt taxes, retail sales taxes and value added taxes - are a key part of the fiscal revenue of many countries. Given an increasingly global economy - and the recent stresses to which it is been subjected - many issues come into play in connection with the legal, tax policy and economic implications presented by the taxation of international transactions.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ INGRAM","offer_id":52472714297617,"sku":"NLS9789041128324","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9789041128324.jpg?v=1759839018"},{"product_id":"christian-perspectives-on-the-role-of-the-state-justice-and-taxation-book-robert-f-van-brederode-9789819648511","title":"Christian Perspectives on the Role of the State, Justice, and Taxation","description":"This book, Christian Perspectives on the Role of the State, Justice, and Taxation, examines the historical and ongoing influence of Christian ethical thought on taxation, governance, and distributive justice. Building on themes introduced in Political Philosophy and Taxation (Springer, 2022), which focused on secular perspectives, this sequel shifts attention to the contributions of Christian thinkers from Medieval times to the present.  The book explores key questions surrounding the role of the state, the relationship between the state and its subjects, the moral right to tax, and what constitutes fairness in taxation. It investigates how Christian ethical teachings have shaped Western political philosophy, particularly in the context of distributive justice, and evaluates their relevance in contemporary discussions. By analyzing the intersection of theology, ethics, and political philosophy, this book provides a deeper understanding of how Christian traditions have influenced historical notions of justice, fairness, and governance. It offers insights into how these principles can inform modern policy debates and ethical considerations in taxation. This book serves as a valuable resource for scholars, students, and professionals interested in religious ethics, political philosophy, and public policy. It invites readers to reflect on the enduring impact of Christian thought on concepts of justice and the responsibilities of the state.","brand":"WoB","offers":[{"title":"- \/ - \/ INTERNAL","offer_id":52478028644625,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":true},{"title":"GB \/ NEW \/ INGRAM","offer_id":52478029529361,"sku":"NLS9789819648511","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9789819648511.jpg?v=1759846538"},{"product_id":"vat-and-financial-services-book-robert-f-van-brederode-9789811098796","title":"VAT and Financial Services","description":"This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.","brand":"WoB","offers":[{"title":"- \/ - \/ INTERNAL","offer_id":52480717553937,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":true},{"title":"GB \/ NEW \/ INGRAM","offer_id":52480718635281,"sku":"NLS9789811098796","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9789811098796.jpg?v=1759850648"},{"product_id":"legal-interpretation-of-tax-law-book-robert-f-van-brederode-9789041184733","title":"Legal Interpretation of Tax Law","description":"\u003cp\u003e\u003cstrong\u003eSeries on International Taxation Volume 46\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eLegal Interpretation of Tax Law is a comprehensive multi-jurisdiction survey of the interpretation of the corporate income tax and VAT and GST or other general sales tax laws. As a result of the globalization of trade and business, tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. Effective consulting, whether internal or external, requires not only knowledge of tax law per se but also of how tax law is explained and interpreted by the courts of foreign jurisdictions. This book is the first to deal comparatively with tax law interpretation in economies engaged in cross-border investment at a global level.\u003c\/p\u003e \u003cp\u003e\u003cstrong\u003eWhat's in this book: \u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eLeading experts from fourteen jurisdictions - ranging from long-standing common law and civil law countries to emerging economies and transitional economies shifting from socialist to market systems - provide detailed analysis and commentary on such tax law topics and issues as: \u003c\/p\u003e \u003cul\u003e \u003cli\u003emethods of tax law interpretation used in each jurisdiction;\u003c\/li\u003e \u003cli\u003ehow the judiciary is organized in each jurisdiction as regards tax law;\u003c\/li\u003e \u003cli\u003ethe role, if any, of the central government's high court in providing precedent and guidelines for interpretation;\u003c\/li\u003e \u003cli\u003eexternal sources a court can consider when interpreting legislation;\u003c\/li\u003e \u003cli\u003econstitutional restrictions on the interpretation of legislation;\u003c\/li\u003e \u003cli\u003eprevalence of the General Anti-Avoidance Rule (GAAR);\u003c\/li\u003e \u003cli\u003e'transplanted' categories (undefined terms that are clarified through the meaning of those same terms in another law);\u003c\/li\u003e \u003cli\u003ethe concept of 'ordinary income';\u003c\/li\u003e \u003cli\u003ethe concept of 'capital' expenses;\u003c\/li\u003e \u003cli\u003einterpretation of tax treaties; interpretation of key concepts in VAT and GST law, and\u003c\/li\u003e \u003cli\u003einterrelation of judicial interpretation and administrative interpretation.\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eThe introduction outlines the theoretical approaches to legal interpretation in general and gives an overview of issues and topics relevant to taxation - designed to help readers understand the jurisdictional chapters that follow. Each author pays detailed attention to such documentary elements as explanatory memoranda, administrative rulings, judicial precedents, judgments of foreign courts, legislative debates, and OECD guidelines.\u003c\/p\u003e \u003cp\u003e\u003cstrong\u003eHow this will help you: \u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eThis book helps practitioners and academics gain insight into how tax law and its provisions, in general and in particular, are likely to be applied to different types of cross-border transactions and investments. This unmatched resource thus serves as a handbook of information to tax departments and their advisors, tax lawyers working for international law firms and accounting firms, and in-house tax professionals working for multinational companies.\u003c\/p\u003e","brand":"WoB","offers":[{"title":"GB \/ NEW \/ INGRAM","offer_id":52586505601297,"sku":"NLS9789041184733","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9789041184733.jpg?v=1761054715"},{"product_id":"science-technology-and-taxation-book-robert-f-van-brederode-9789041131256","title":"Science, Technology and Taxation","description":"Applications in information technology have come to the fore as the major strategies used by both tax agencies and businesses to meet the challenges brought on by the increasing speed, complexity, and global scope of economic transactions. With these applications countries can administer existing taxes better, and also change both the administration and the structure of taxes to better achieve developmental objectives. Techniques for developing tax forecasting and tax simulation models are now sufficiently advanced that even unsophisticated tax departments can use such models to offer new services, enforce compliance, and identify tax evasion schemes.","brand":"WoB","offers":[{"title":"- \/ - \/ INTERNAL","offer_id":52664006148369,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":true},{"title":"GB \/ NEW \/ INGRAM","offer_id":52664006574353,"sku":"NLS9789041131256","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9789041131256.jpg?v=1762273486"},{"product_id":"political-philosophy-and-taxation-book-robert-f-van-brederode-9789811910944","title":"Political Philosophy and Taxation","description":"This book is a foundational study on the philosophical justification of taxation (qualitative aspect) and the normative qualifications required of tax law to constitute tax that is just and fair (distributive or quantitative aspect).","brand":"WoB","offers":[{"title":"GB \/ NEW \/ INGRAM","offer_id":52689126457617,"sku":"NLS9789811910944","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9789811910944.jpg?v=1762334575"}],"url":"https:\/\/www.worldofbooks.com\/collections\/author-books-by-robert-f-van-brederode.oembed","provider":"World of Books ","version":"1.0","type":"link"}