Sentence examples for defining tax from inspiring English sources

For further reading, regarding the problem of defining tax avoidance, we refer to Weisbach (2003).

"Congress should tread cautiously" in defining tax shelters by statute, Mr. Faber said, adding that "some aspects of the problem are better dealt with by regulations and judicial doctrines than by legislation".

But, for anybody who believes in a properly functioning government, a rational, clearly defined tax system is essential.

Both are about how technology is erasing boundaries -- the boundaries that we use to define intellectual property, the boundaries that we use to define tax jurisdictions.

"If you really wanted to stop this, you would define tax evasion as a predicate act to money laundering," she said.

Proposition 13, for example, which passed in 1978, addressed a real problem -- wildly rising property taxes -- with an inept combination of inequitably defined tax limits and impossibly large supermajority requirements for any revisions in the law.

Worried about the rising budget deficit and instinctively dubious about short-term stimulus measures, he argued that the administration should adopt only narrowly defined tax cut measures aimed at particular sectors of weakness.

Still firmly in place, however, are rigidly defined tax frontiers that mean that people living just a few yards from one another can pay vastly different levels of tax, particularly if they happen to be wealthy.

One difference involves whether to define tax shelters by statute or to rely on tests created under a series of rulings by tax court and other judges to determine whether a transaction was motivated by a hope for profit or was primarily a tax-avoidance technique.

Germany has lobbied for years within international organizations, including the Group of 20 and the Organization for Economic Cooperation and Development, to clearly define tax havens in an effort to pressure such jurisdictions to fight tax avoidance and comply with money-laundering statutes and other measures aimed at dirty money.

Following the conceptual definition of Hanlon and Heitzman (2010), we define tax avoidance as the reduction of explicit taxes.