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Demystifying The Destination Based Cash Flow Tax
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Book Synopsis Demystifying the Destination-Based Cash-Flow Tax by : Alan J. Auerbach
Download or read book Demystifying the Destination-Based Cash-Flow Tax written by Alan J. Auerbach and published by . This book was released on 2017 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper describes the Destination-Based Cash-Flow Tax (DBCFT), as proposed in 2016 by Republicans in the US House of Representatives, and its potential economic effects. As a new approach and a major departure from the existing business tax system, the DBCFT and its motivation have been poorly understood by many in government, the business community, and the economics profession.
Book Synopsis Revenue Implications of Destination-Based Cash-Flow Taxation by : Shafik Hebous
Download or read book Revenue Implications of Destination-Based Cash-Flow Taxation written by Shafik Hebous and published by International Monetary Fund. This book was released on 2019-01-15 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: We estimate the revenue implications of a Destination Based Cash Flow Tax (DBCFT) for 80 countries. On a global average, DBCFT revenues under unchanged tax rates would remain similar to the existing corporate income tax (CIT) revenue, but with sizable redistribution of revenue across countries. Countries are more likely to gain revenue if they have trade deficits, are not reliant on the resource sector, and/or—perhaps surprisingly—are developing economies. DBCFT revenues tend to be more volatile than CIT revenues. Moreover, we consider the revenue losses resulting from spillovers in case of unilateral implementation of a DBCFT. Results suggest that these spillover effects are sizeable if the adopting country is large and globally integrated. These spillovers generate strong revenue-based incentives for many—but not all—other countries to follow the DBCFT adoption.
Book Synopsis Revenue Implications of Destination-Based Cash-Flow Taxation by : Shafik Hebous
Download or read book Revenue Implications of Destination-Based Cash-Flow Taxation written by Shafik Hebous and published by International Monetary Fund. This book was released on 2019-01-15 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: We estimate the revenue implications of a Destination Based Cash Flow Tax (DBCFT) for 80 countries. On a global average, DBCFT revenues under unchanged tax rates would remain similar to the existing corporate income tax (CIT) revenue, but with sizable redistribution of revenue across countries. Countries are more likely to gain revenue if they have trade deficits, are not reliant on the resource sector, and/or—perhaps surprisingly—are developing economies. DBCFT revenues tend to be more volatile than CIT revenues. Moreover, we consider the revenue losses resulting from spillovers in case of unilateral implementation of a DBCFT. Results suggest that these spillover effects are sizeable if the adopting country is large and globally integrated. These spillovers generate strong revenue-based incentives for many—but not all—other countries to follow the DBCFT adoption.
Book Synopsis Identical Twins? Destination-Based Cash-Flow Taxes Versus Consumption Taxes with Payroll Subsidies by : Benjamin Carton
Download or read book Identical Twins? Destination-Based Cash-Flow Taxes Versus Consumption Taxes with Payroll Subsidies written by Benjamin Carton and published by International Monetary Fund. This book was released on 2017-12-14 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Global Integrated Monetary and Fiscal model (GIMF) is a multi-region, forward-looking, DSGE model developed by the Economic Modeling Division of the IMF for policy analysis and international economic research. This paper uses GIMF to illustrate when a destination-based cash-flow tax is equivalent to a combination of a consumption tax and a labor subsidy, as the latter combination have been advocated as proxies for the implementation of destination-based cash-flow taxes. The paper documents the conditions under which both types of taxes are identical and how the equivalence in terms of the real economy and tax revenue responses can be broken, namely after the introduction of finitely lived consumers that value government debt as net wealth (real economy) and the introduction of untaxed government expenditure (tax revenue).
Book Synopsis Taxing Profit in a Global Economy by : Michael P. Devereux
Download or read book Taxing Profit in a Global Economy written by Michael P. Devereux and published by Oxford University Press. This book was released on 2020-09-29 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers.
Book Synopsis Accountability Reconsidered by : Charles M. Cameron
Download or read book Accountability Reconsidered written by Charles M. Cameron and published by Cambridge University Press. This book was released on 2023-02-28 with total page 395 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contemporary understanding of US political accountability from experts across the field of American politics.
Book Synopsis Corporate Taxation in the Global Economy by : International Monetary Fund. Fiscal Affairs Dept.
Download or read book Corporate Taxation in the Global Economy written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2019-03-10 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: The policy paper Corporate Taxation in the Global Economy stresses the need to maintain and build on the progress in international cooperation on tax matters that has been achieved in recent years, and in some respects now appears under stress. With special attention to the circumstances of developing countries, the paper identifies and discusses various options currently under discussion for the international tax system to ensure that countries, and in particular low-income countries, can continue to collect corporate tax revenues from multinational activities.
Book Synopsis Corporate Income Taxes under Pressure by : Ruud A. de Mooij
Download or read book Corporate Income Taxes under Pressure written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2021-02-26 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Book Synopsis Taxation, International Cooperation and the 2030 Sustainable Development Agenda by : Irma Johanna Mosquera Valderrama
Download or read book Taxation, International Cooperation and the 2030 Sustainable Development Agenda written by Irma Johanna Mosquera Valderrama and published by Springer Nature. This book was released on 2021-03-29 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access volume addresses the link between international taxation, the 2030 Sustainable Development Agenda and the medium-term revenue strategy concept. It also analyses how countries and governments can reinforce this link in current and future initiatives in international taxation, including the base erosion profit shifting project initiated by the Organization for Economic Co-operation and Development with the political mandate of the G20. It discusses the 2030 Sustainable Development Agenda that are relevant for taxation and assesses the current work done by international organizations, regional tax organizations and countries to achieve these Sustainable Development Goals. The contributions to this volume provide an interdisciplinary mix of expertise in tax law, international political economy, global governance and international relations. Through these different perspectives, this volume provides an elaborate reference and evaluation framework for multilateral cooperation on tax and development to strengthen the revenue system of developed and developing countries. This topical volume is of interest to students and researchers of the social sciences, law and economics, as well as policy makers working on taxation.
Book Synopsis The Legacy of the Global Financial Crisis by : Youssef Cassis
Download or read book The Legacy of the Global Financial Crisis written by Youssef Cassis and published by Bloomsbury Publishing. This book was released on 2021-08-12 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Much has been written on the financial crisis of 2008 – the most severe economic downturn since the Great Depression – analysing its causes and the risks for the future of the global economy. This book takes an alternative approach which focuses on the legacy of the global financial crisis, what is remembered and what lessons have been drawn from it. This volume provides perspectives on this legacy from a variety of contributors including central bankers, regulators, politicians, academics, and journalists. They offer insight into what remains of the crisis in terms of public and industry awareness, changes to the post-2008 financial architecture, lessons from the national experiences of highly exposed small economies, and considers this legacy in terms of oversight by regulatory regimes. These diverse perspectives are drawn together here to ask how we can ensure that these lessons will be transmitted to the new generation of global financiers.
Book Synopsis Congress Reconsidered by : Lawrence C. Dodd
Download or read book Congress Reconsidered written by Lawrence C. Dodd and published by CQ Press. This book was released on 2020-12-22 with total page 601 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since its first edition, Congress Reconsidered was designed to make available the best contemporary work from leading congressional scholars in a form that is both challenging and accessible to undergraduates. With their Twelfth Edition, Lawrence C. Dodd, Bruce I. Oppenheimer, and C. Lawrence Evans continue this tradition as their contributors focus on how various aspects of Congress have changed over time: C. Lawrence Evans partners with Wendy Schiller to discuss the U.S. Senate and the meaning of dysfunction; Molly E. Reynolds analyzes the politics of the budget and appropriations process in a polarized Congress; and Danielle M. Thomsen looks at the role of women and voter preferences in the 2018 elections. With a strong new focus on political polarization, this bestselling volume remains on the cutting edge with key insights into the workings of Congress.
Book Synopsis World Development Report 2020 by : World Bank
Download or read book World Development Report 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-19 with total page 511 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global value chains (GVCs) powered the surge of international trade after 1990 and now account for almost half of all trade. This shift enabled an unprecedented economic convergence: poor countries grew rapidly and began to catch up with richer countries. Since the 2008 global financial crisis, however, the growth of trade has been sluggish and the expansion of GVCs has stalled. Meanwhile, serious threats have emerged to the model of trade-led growth. New technologies could draw production closer to the consumer and reduce the demand for labor. And trade conflicts among large countries could lead to a retrenchment or a segmentation of GVCs. World Development Report 2020: Trading for Development in the Age of Global Value Chains examines whether there is still a path to development through GVCs and trade. It concludes that technological change is, at this stage, more a boon than a curse. GVCs can continue to boost growth, create better jobs, and reduce poverty provided that developing countries implement deeper reforms to promote GVC participation; industrial countries pursue open, predictable policies; and all countries revive multilateral cooperation.
Book Synopsis Competition Demystified by : Bruce C. Greenwald
Download or read book Competition Demystified written by Bruce C. Greenwald and published by Penguin. This book was released on 2005-08-18 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bruce Greenwald, one of the nation's leading business professors, presents a new and simplified approach to strategy that cuts through much of the fog that has surrounded the subject. Based on his hugely popular course at Columbia Business School, Greenwald and his coauthor, Judd Kahn, offer an easy-to-follow method for understanding the competitive structure of your industry and developing an appropriate strategy for your specific position. Over the last two decades, the conventional approach to strategy has become frustratingly complex. It's easy to get lost in a sophisticated model of your competitors, suppliers, buyers, substitutes, and other players, while losing sight of the big question: Are there barriers to entry that allow you to do things that other firms cannot?
Book Synopsis Basic Methods of Policy Analysis and Planning by : Carl Patton
Download or read book Basic Methods of Policy Analysis and Planning written by Carl Patton and published by Routledge. This book was released on 2015-08-26 with total page 481 pages. Available in PDF, EPUB and Kindle. Book excerpt: Updated in its 3rd edition, Basic Methods of Policy Analysis and Planning presents quickly applied methods for analyzing and resolving planning and policy issues at state, regional, and urban levels. Divided into two parts, Methods which presents quick methods in nine chapters and is organized around the steps in the policy analysis process, and Cases which presents seven policy cases, ranging in degree of complexity, the text provides readers with the resources they need for effective policy planning and analysis. Quantitative and qualitative methods are systematically combined to address policy dilemmas and urban planning problems. Readers and analysts utilizing this text gain comprehensive skills and background needed to impact public policy.
Book Synopsis The Road to Results by : Linda G. Morra-Imas
Download or read book The Road to Results written by Linda G. Morra-Imas and published by World Bank Publications. This book was released on 2009 with total page 611 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'The Road to Results: Designing and Conducting Effective Development Evaluations' presents concepts and procedures for evaluation in a development context. It provides procedures and examples on how to set up a monitoring and evaluation system, how to conduct participatory evaluations and do social mapping, and how to construct a "rigorous" quasi-experimental design to answer an impact question. The text begins with the context of development evaluation and how it arrived where it is today. It then discusses current issues driving development evaluation, such as the Millennium Development Goals and the move from simple project evaluations to the broader understandings of complex evaluations. The topics of implementing 'Results-based Measurement and Evaluation' and constructing a 'Theory of Change' are emphasized throughout the text. Next, the authors take the reader down 'the road to results, ' presenting procedures for evaluating projects, programs, and policies by using a 'Design Matrix' to help map the process. This road includes: determining the overall approach, formulating questions, selecting designs, developing data collection instruments, choosing a sampling strategy, and planning data analysis for qualitative, quantitative, and mixed method evaluations. The book also includes discussions on conducting complex evaluations, how to manage evaluations, how to present results, and ethical behavior--including principles, standards, and guidelines. The final chapter discusses the future of development evaluation. This comprehensive text is an essential tool for those involved in development evaluation.
Book Synopsis Demystifying Kashmir by : Navnita Chadha Behera
Download or read book Demystifying Kashmir written by Navnita Chadha Behera and published by Rowman & Littlefield. This book was released on 2007-05-01 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Kashmir issue is typically cast as a "territorial dispute" between two belligerent neighbors in South Asia. But there is much more to the story than that. The Jammu and Kashmir state, home to an extraordinary medley of races, tribal groups, languages, and religions, makes up one of the most diverse regions in the subcontinent. Demystifying Kashmir argues that recognizing the rich, complex, and multi-faceted character of Kashmir is important not only for understanding the structural causes of this conflict but also for providing opportunities to establish a just, viable, and lasting solution. In this remarkable book, Navnita Chadha Behera traces the history of Kashmir from the pre-partition India to the current-day situation. She provides a comprehensive analysis of the philosophical underpinnings and the local, bilateral, and international dynamics of the key players involved in this flashpoint of conflict, including New Delhi, Islamabad, political groups and militant outfits on both sides of the Line of Control, and international powers. The book explores the political and military components of India's and Pakistan's Kashmir strategy, the self-determination debate, and the insurgent movement that began in 1989. The conclusion focuses on what Behera terms the four P's: parameters, players, politics, and prognosis of the ongoing peace process in Kashmir. Behera also reflects on the devastation of the October 2005 earthquake and its implications for the future of the area. Based on extensive field research and primary sources, Demystifying Kashmir breaks new ground by framing the conflict as a political battle of state-making between India and Pakistan rather than as a rigid and ideological Hindu-Muslim conflict. Behera's work will be an essential guide for journalists, scholars, activists, policymakers, and anyone interested in how to avert a war between these nuclear powers.
Download or read book Out of Africa written by Giovanni Carbone and published by Ledizioni. This book was released on 2017-12-15 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: The EU is struggling to cope with the so-called “migration crisis” that has emerged over the past few years. Designing the right policies to address immigration requires a deep understanding of its root causes. Why do Africans decide to leave their home countries? While the dream of a better life in Europe is likely part of the explanation, one also needs to examine the prevailing living conditions in the large and heterogeneous sub-Saharan region. This Report investigates the actual role of political, economic, demographic and environmental drivers in current migration flows. It offers a comprehensive picture of major migration motives as well as of key trends. Attention is also devoted to the role of climate change in promoting migration and to intra-continental mobility (two-thirds of sub-Saharan migrant flows start and end within the region). Two country studies on Eritrea and Nigeria are also included to get a closer sense of local developments behind large-scale migration to Europe.
