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Bringing International Tax Policy Into The 21st Century
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Book Synopsis Bringing International Tax Policy Into the 21st Century by : M.J. Graetz
Download or read book Bringing International Tax Policy Into the 21st Century written by M.J. Graetz and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The author discusses how existing international tax systems are out of date and ill equipped to address the challenges of the 21st century.
Book Synopsis Coordination and Cooperation by : Brigitte Alepin
Download or read book Coordination and Cooperation written by Brigitte Alepin and published by Kluwer Law International B.V.. This book was released on 2021-11-25 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: Series on International Taxation #81 The tax landscape today looks dramatically different from how it appeared even a generation ago. Ongoing sweeping changes in information technologies, massive economic downturns, unforeseen catastrophes such as the global pandemic that hit the world in 2020, and ever more sophisticated methods of tax evasion and avoidance are only some of the factors that have perplexed and even confounded tax authorities. This important book provides a comprehensive overview of the global tax challenges confronting tax policy today, with insightful contributions by both well-known tax experts and fresh new voices in the field. The authors address such critical issues as the following: international tax reform initiatives; effects of climate change; tax justice in times of crisis; international tax cooperation; taxing multinationals; role of tax havens; participation and collaboration of developing countries; the growing presence of artificial intelligence and robots; prospects for a green economic recovery; and tax ethics and social inclusiveness. The contributions originated with the groundbreaking tax summit TaxCOOP2020, held online at the peak of the Covid-19 pandemic in October 2020. At a time when tax policy seems poised at the dawn of a fundamental transformation, this inestimable volume will be welcomed by tax practitioners and academics, concerned government officials, businesspeople, international organizations, and non-governmental organizations (NGOs), all of whom will here have access to a variety of points of view and innovative approaches to the future direction of taxation.
Book Synopsis International Tax Policy by : Tsilly Dagan
Download or read book International Tax Policy written by Tsilly Dagan and published by Cambridge University Press. This book was released on 2018 with total page 263 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.
Book Synopsis Tax Sovereignty and the Law in the Digital and Global Economy by : Francesco Farri
Download or read book Tax Sovereignty and the Law in the Digital and Global Economy written by Francesco Farri and published by Routledge. This book was released on 2020-09-27 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy. In this perspective, the efficiency of the main models is examined and two fundamental proposals are put forth: the first one aims at a coordination of the Destination-Based approach with the role of some specific digital assets, such as user data; the second one is a framework for a possible futuristic tax phenomenon all internal to the world of the internet and not linked to traditional territorial States. The compliance of these models with the constitutional principles that western democratic systems have affirmed over time in matters of taxation is then analyzed with particular regard to legal certainty, consent to taxation and to the re-distributive function of taxes. A specific evaluation of the role of the European Union is carried out and the jurisprudence on financial interests of the Union and on State aids is analyzed and tackled in light of the Treaty on the Functioning of the European Union and of the tax sovereignty of member States. The conclusion is that the model of the organization with a general political purpose, from which modern States take their inspiration, appears unfailing for a tax project that would focus on the good and the growth of the person and of the social aggregations in which everyone lives. A model that therefore deserves to be safeguarded, although with new methods and instruments, starting from a Destination-Based Asset-Coordinated approach, in the Third Millennium. The book will be of interest to researchers and academics in international tax law, constitutional law and in political science.
Book Synopsis The World of International Financial Centres by : Peter Yeoh
Download or read book The World of International Financial Centres written by Peter Yeoh and published by Kluwer Law International B.V.. This book was released on 2021-08-06 with total page 325 pages. Available in PDF, EPUB and Kindle. Book excerpt: Evidence continues to accumulate indicating that tax havens (as they are familiarly called) account for a staggering multi-trillion-dollar loss of tax revenues worldwide. Yet, as this crucially important book shows, such offshore financial centres (OFCs) represent merely the ‘low-hanging fruit’ of a massive malaise reaching into every corner of today’s global financial services landscape with the so-called New York-London axis at its root. In a biting critique and analysis of the tax and regulatory environments from which OFCs operate, the author demonstrates that OFC-like features exist in almost every jurisdiction as a virtually inevitable outcome of the transformation of economies worldwide over the past three decades, as nations and economic blocs compete for foreign investments, and as nations seek expansion of markets to accelerate growth. Covered aspects of this phenomenon include the following: the financialization process in global transactions; erosion of credibility in political establishments with regard to their ability to govern from the centre; ultralight regulatory enclaves found in parts of developed countries; public pressure demanding enhanced international cooperation and global tax reforms, now increasingly led by the US Biden administration, and increasingly likely to reach consensus among G7 economies; and momentum generated for reform of financial reporting systems by the leaked Panama and Paradise Papers, as well as the gathering impact of the COVID-19 pandemic that led to growing government involvements in national and regional economies to protect the health and economic welfares of their respective populations. With its insights into why OFCs persist despite tightening of the rules regarding tax and financial transparency, and its insistence that the blameworthiness of large-scale tax avoidance should be assessed as a global tax problem requiring coordinated and collaborative response from both developing and advanced economies, this book takes a giant step towards genuine international tax reform. It will prove of enormous value to financial institutions, multinational corporations, tax experts, and lawmakers seeking to mend a world increasingly troubled by illicit financial flows, and problems posed by large individual and corporate tax escape artists. Disclaimer: This title is in pre-production and any names, credits or associations are subject to change. The current table of contents and subject matter is for pre-release sample purposes only.
Book Synopsis Business, Civil Society and the ‘New’ Politics of Corporate Tax Justice by : Richard Eccleston
Download or read book Business, Civil Society and the ‘New’ Politics of Corporate Tax Justice written by Richard Eccleston and published by Edward Elgar Publishing. This book was released on 2018-11-30 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the financial crisis the extent of corporate tax avoidance has attracted media headlines and the attention of political leaders the world over. This study examines the ‘new’ politics of corporate taxation and the role of civil society organisations in shaping the international tax agenda and influencing the tax practices of the world’s largest and most powerful corporations. It highlights the complex and multi-dimensional strategies used by activists to influence public opinion, formal regulation and corporate behaviour in relation to international taxation.
Book Synopsis Forms of Pluralism and Democratic Constitutionalism by : Jean L. Cohen
Download or read book Forms of Pluralism and Democratic Constitutionalism written by Jean L. Cohen and published by Columbia University Press. This book was released on 2018-09-25 with total page 669 pages. Available in PDF, EPUB and Kindle. Book excerpt: The achievements of the democratic constitutional order have long been associated with the sovereign nation-state. Civic nationalist assumptions hold that social solidarity and social plurality are compatible, offering a path to guarantees of individual rights, social justice, and tolerance for minority voices. Yet today, challenges to the liberal-democratic sovereign nation-state are proliferating on all levels, from multinational corporations and international institutions to populist nationalisms and revanchist ethnic and religious movements. Many critics see the nation-state itself as a tool of racial and economic exclusion and repression. What other options are available for managing pluralism, fostering self-government, furthering social justice, and defending equality? In this interdisciplinary volume, a group of prominent international scholars considers alternative political formations to the nation-state and their ability to preserve and expand the achievements of democratic constitutionalism in the twenty-first century. The book considers four different principles of organization—federation, subsidiarity, status group legal pluralism, and transnational corporate autonomy—contrasts them with the unitary and centralized nation-state, and inquires into their capacity to deal with deep societal differences. In essays that examine empire, indigenous struggles, corporate institutions, forms of federalism, and the complexities of political secularism, anthropologists, historians, legal scholars, political scientists, and sociologists remind us that the sovereign nation-state is not inevitable and that multinational and federal states need not privilege a particular group. Forms of Pluralism and Democratic Constitutionalism helps us answer the crucial question of whether any of the alternatives might be better suited to core democratic principles.
Book Synopsis What We Owe Each Other by : Minouche Shafik
Download or read book What We Owe Each Other written by Minouche Shafik and published by Princeton University Press. This book was released on 2022-08-23 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: From one of the leading policy experts of our time, an urgent rethinking of how we can better support each other to thrive Whether we realize it or not, all of us participate in the social contract every day through mutual obligations among our family, community, place of work, and fellow citizens. Caring for others, paying taxes, and benefiting from public services define the social contract that supports and binds us together as a society. Today, however, our social contract has been broken by changing gender roles, technology, new models of work, aging, and the perils of climate change. Minouche Shafik takes us through stages of life we all experience—raising children, getting educated, falling ill, working, growing old—and shows how a reordering of our societies is possible. Drawing on evidence and examples from around the world, she shows how every country can provide citizens with the basics to have a decent life and be able to contribute to society. But we owe each other more than this. A more generous and inclusive society would also share more risks collectively and ask everyone to contribute for as long as they can so that everyone can fulfill their potential. What We Owe Each Other identifies the key elements of a better social contract that recognizes our interdependencies, supports and invests more in each other, and expects more of individuals in return. Powerful, hopeful, and thought-provoking, What We Owe Each Other provides practical solutions to current challenges and demonstrates how we can build a better society—together.
Book Synopsis Bringing Government into the 21st Century by : Tina George Karippacheril
Download or read book Bringing Government into the 21st Century written by Tina George Karippacheril and published by World Bank Publications. This book was released on 2016-06-28 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume—a collaborative work between the World Bank’s Global Governance Practice and a team of researchers working with the Korean Development Institute—is dedicated to the proposition that there is much that can be learned from a careful and nuanced assessment of Korea’s experience with e-governance. It seeks to draw lessons both from the large reservoir of experience as to what has worked, as well as the more limited and isolated examples of what has not. In particular, it seeks to achieve two objectives. The first is to accurately understand, capture and distill the key dimensions of Korea’s e-governance experience so that it can be properly understood and appreciated. Towards this end, some of the world’s leading experts on Korea’s e-governance experience have been engaged in its preparation, and their conclusions have been carefully vetted and reviewed by other leading scholars of the role of IT systems within government. The goal is to avoid flip generalizations or characterizations, such as 'political will is important' or 'it is important to embed e-governance within a broader strategy to develop a domestic IT industry,' but to truly understand the complex interplay between differing political, economic and bureaucratic interests and how they shaped decisions about developing the technological and human infrastructure that would support Korea’s successful thrust to be the world’s leading nation in this area. The second is to ponder the lessons learned and what did and did not work from Korea’s experience for other developing countries seeking to strengthen the role of information technology within their public sectors.
Book Synopsis Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD
Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Book Synopsis Tax and Government in the 21st Century by : Miranda Stewart
Download or read book Tax and Government in the 21st Century written by Miranda Stewart and published by Cambridge University Press. This book was released on 2022-09-08 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: With an accessible style and clear structure, Miranda Stewart explains how taxation finances government in the twenty-first century, exploring tax law in its historical, economic, and social context. Today, democratic tax states face an array of challenges, including the changing nature of work, the digitalisation and globalisation of the economy, and rebuilding after the fiscal crisis of the COVID-19 pandemic. Stewart demonstrates the centrality of taxation for government budgets and explains key tax principles of equity, efficiency and administration. Presenting examples from a wide range of jurisdictions and international developments, Stewart shows how tax policy and law operate in our everyday lives, ranging from family and working life to taxing multinational enterprises in the global digital economy. Employing an interdisciplinary approach to the history and future of taxation law and policy, this is a valuable resource for legal scholars, practitioners and policy makers.
Book Synopsis Global Tax Revolution by : Chris R. Edwards
Download or read book Global Tax Revolution written by Chris R. Edwards and published by Cato Institute. This book was released on 2008 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction -- Capital explosion -- Tax cut revolution -- Flat tax club -- Mobile brains and mobile wealth -- Taxing businesses in the global economy -- The economics of tax competition -- The battle for freedom and competition -- The moral case for tax competition -- Options for U.S. policy.
Book Synopsis Global Governance and the Emergence of Global Institutions for the 21st Century by : Augusto Lopez-Claros
Download or read book Global Governance and the Emergence of Global Institutions for the 21st Century written by Augusto Lopez-Claros and published by Cambridge University Press. This book was released on 2020-01-23 with total page 561 pages. Available in PDF, EPUB and Kindle. Book excerpt: Identifies the major weaknesses in the current United Nations system and proposes fundamental reforms to address each. This title is also available as Open Access.
Book Synopsis The Peter Townsend Reader by : Peter Townsend
Download or read book The Peter Townsend Reader written by Peter Townsend and published by Policy Press. This book was released on 2010-01-25 with total page 697 pages. Available in PDF, EPUB and Kindle. Book excerpt: This reader brings together for the first time a collection of Peter Townsend's most distinctive work, allowing readers to review the changes that have taken place over the past six decades, and reflect on issues that have returned to the fore today.
Author :International Monetary Fund Publisher :International Monetary Fund ISBN 13 :1498344658 Total Pages :257 pages Book Rating :4.4/5 (983 download)
Book Synopsis Fiscal Policy and Long-Term Growth by : International Monetary Fund
Download or read book Fiscal Policy and Long-Term Growth written by International Monetary Fund and published by International Monetary Fund. This book was released on 2015-04-20 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper explores how fiscal policy can affect medium- to long-term growth. It identifies the main channels through which fiscal policy can influence growth and distills practical lessons for policymakers. The particular mix of policy measures, however, will depend on country-specific conditions, capacities, and preferences. The paper draws on the Fund’s extensive technical assistance on fiscal reforms as well as several analytical studies, including a novel approach for country studies, a statistical analysis of growth accelerations following fiscal reforms, and simulations of an endogenous growth model.
Book Synopsis The X Tax in the World Economy by : David F. Bradford
Download or read book The X Tax in the World Economy written by David F. Bradford and published by A E I Press. This book was released on 2004 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study explores how the tax design called the X tax could alleviate the complexities and avoidance opportunities plaguing the existing U.S. system for taxing international business income.
Download or read book Juggernaut written by Uri B. Dadush and published by Carnegie Endowment. This book was released on 2011 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Juggernaut, Uri Dadush and William Shaw explore the major trends associated with the rise of developing countries, including increased manufacturing, expansion in world trade, and, ultimately, improved living and working conditions, as well as the broad challenges those trends pose.
