Abstracts » Business

Corporate tax battles: Getting back to principles

Article Abstract:

The US government-sponsored 'Housing Supply Report' by Kate Barker has raised the prospect of planning gains as a rich source of taxable revenues. Barker recommends recovering of economic rent by means of taxation at the time when planning permission is granted whereby the planning gain would fall on landowner thus causing little impact on the house prices. The local authority as the proximate custodian is able to use these revenues to ensure affordable housing.

United States, Social aspects, Economic aspects, Corporate taxes, Tax planning, Corporations

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Corporate tax battles: Getting back to principles

Article Abstract:

The UK government-sponsored 'Housing Supply Report' by Kate Barker has raised the prospect of planning gains as a rich source of taxable revenues. The local authority as the proximate custodian is able to use this revenue to ensure affordable housing.

Public Finance Activities, Property Taxes, Reports, International aspects, Tax policy, Property tax, Government financial institutions

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Independent Insurance: the lessons to be learnt

Article Abstract:

The mistakes made by the Independent Insurance Company, which led to the fraud convictions of three former directors is discussed. The author asserts that teh convicts should serve as a lesson to members of the auditing profession.

Ethics, Ethical aspects, Insurance companies, Insurance executives, Viewpoint essay

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